Loading chat...

NY A04493

Bill

Status

Introduced

2/3/2011

Primary Sponsor

Joel Miller

Click for details

Origin

Assembly

2011-2012 General Assembly

AI Summary

  • Allows property owners of residential real property to claim a tax credit of $50 for expenses incurred in testing residential well water
  • Provides a deduction for well water testing expenses up to $500, reduced by any amount claimed as a tax credit under the new provision
  • Applies only to wells that service the owner's residence and testing conducted for any legal purpose
  • Imposes a $2,000 civil penalty for anyone claiming the credit or deduction when no test was actually conducted
  • Effective immediately and applies to tax years beginning on or after January 1, 2011

Legislative Description

Provides a credit against income tax of fifty dollars and a deduction of any balance up to a total of five hundred dollars for expense of testing well water; applies to tax years beginning on or after January 1, 2009.

Last Action

held for consideration in ways and means

6/19/2012

Committee Referrals

Ways and Means2/3/2011

Full Bill Text

No bill text available