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NY A00513

Bill

Status

Introduced

1/5/2011

Primary Sponsor

Fred Thiele

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Allows a tax credit against New York State tax for removal, permanent closure, or installation of below-ground or aboveground residential fuel oil storage tanks used for heating fuel in single to four-family homes
  • Credit amount equals the cost of removal or permanent closure, not to exceed $500 per residence
  • Each residence is eligible for the credit only once
  • Unused credit may be carried forward to subsequent tax years if it exceeds the taxpayer's tax liability in the current year
  • Effective on January 1st following enactment for taxable years beginning after that date

Legislative Description

Establishes a tax credit for the removal or permanent enclosure of a residential fuel oil storage tank.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means1/5/2011

Full Bill Text

No bill text available