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NY A00618
Bill
Status
1/5/2011
Primary Sponsor
Teresa Sayward
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AI Summary
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Adds a new income tax deduction of $100 plus $200 for each 0.5 miles of trail on taxpayer-owned land made available annually for recreational use as part of a local, national, state, or regional trail system
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Amends General Obligations Law Section 9-103 to include land made available annually for recreational use as part of a trail system in the list of activities for which landowners owe no duty to keep premises safe
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Limits liability for landowners offering trail access to willful or malicious creation or perpetuation of dangerous conditions, uses, or structures (rather than ordinary negligence)
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Excludes from reduced liability protection any dangerous conditions unrelated to permitted trail activities, or cases where recreational permission was granted for consideration other than state or federal government compensation or the tax deduction
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Takes effect 180 days after becoming law
Legislative Description
Provides a specified tax deduction for taxpayer land made available annually for recreation as part of a local, national, state or regional trail system; limits liability of such landowners to willful or malicious creation or perpetuation of a dangerous condition, use or structure.
Last Action
held for consideration in ways and means
6/19/2012