Provides for a personal income tax deduction, once every three years up to six hundred dollars, for the testing of potable well water by a certified laboratory.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6332
SPONSOR: Thiele TITLE OF BILL:
An act to amend the tax law, in relation to providing for a personal
income tax deduction for certain well water testing
PURPOSE:
To encourage private residence drinking water well owners to have their
wells tested regularly
SUMMARY OF SPECIFIC PROVISIONS:
Section 1 creates a new paragraph 47 of section 612 of the Tax Law to
provide. a deduction of up to $600 to offset the expense of testing a
residential potable water well for any substances monitored pursuant to
the Federal Safe Drinking Water Act or section 1112 of the Public Health
Law. Such testing must be conducted by a state-certified laboratory. The
deduction can only be claimed once every three years.
Section 2. Establishes the effective date.
JUSTIFICATION:
Millions of New Yorkers obtain their drinking water from privately owned
wells located on their property. In 2020, New York State set new drink-
ing water standards for chemical compounds known as PFAS, which have
been linked to auto-immune problems, as well as some types of cancer and
other health issues. PFAS are often called "forever chemicals" because
they are extremely durable, breaking down very slowly over time. Unfor-
tunately, county health department labs are not equipped to test
routinely for PFAS. This bill will encourage homeowners to monitor the
status of their drinking water so that they can make more informed
de'cisions to protect their health.
LEGISLATIVE HISTORY:
2021-22: A.10375/S.8878,
FISCAL IMPLICATIONS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
6332
2023-2024 Regular Sessions
IN ASSEMBLY
April 5, 2023
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to providing for a personal
income tax deduction for certain well water testing
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 47 to read as follows:
3 (47) (A) Expenses paid or incurred during the taxable year, up to a
4 limit of six hundred dollars, for the testing of potable well water for
5 any substances that are to be monitored pursuant to section eleven
6 hundred twelve of the public health law and the federal Safe Drinking
7 Water Act (42 U.S.C. § 300g-1). Such modification shall only be claimed
8 by a property owner once every three years.
9 (B) To qualify for this modification, the well water testing must be
10 conducted by a state certified laboratory. Such certified laboratory
11 must notify the property owner if the well water sample exceeds the
12 standards for potable drinking water as set by the department of health.
13 The property owner must report any violation of the standards for drink-
14 ing water to the local municipal health department.
15 § 2. This act shall take effect immediately and shall apply to taxable
16 years commencing on or after the first of January in the year in which
17 it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05802-01-3
