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NY A05479

Bill

Status

Introduced

2/19/2021

Primary Sponsor

John Lemondes

Click for details

Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Allows resident owners of real property to claim a tax credit against New York State income tax for the cost of purchasing and installing certain smoke alarms in their residences

  • Eligible smoke alarms must incorporate photoelectric technology, including photoelectric detectors, dual photoelectric/ionization detectors, and photoelectric/carbon monoxide detectors

  • Tax credit amount equals the actual cost of purchasing and installing qualifying smoke alarms

  • Applies to taxable years beginning on or after January 1, 2021

  • Takes effect immediately upon enactment

Legislative Description

Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; dual photoelectric/ionization detectors; and photoelectric/carbon monoxide detectors.

Last Action

held for consideration in ways and means

6/1/2022

Committee Referrals

Ways and Means2/19/2021

Full Bill Text

No bill text available