New York 2025-2026 Regular Session

New York Assembly Bill A06110 Latest Draft

Bill / Amended Version Filed 02/26/2025

   
  STATE OF NEW YORK ________________________________________________________________________ 6110--A 2025-2026 Regular Sessions  IN ASSEMBLY February 26, 2025 ___________ Introduced by M. of A. LEMONDES -- read once and referred to the Commit- tee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to enacting "Averyana's law" The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 "Averyana's law". 3 § 2. Section 606 of the tax law is amended by adding a new subsection 4 (bbb) to read as follows: 5 (bbb) Credit for installation of smoke alarms. Any resident owner of 6 real property as defined in section one hundred two of the real property 7 tax law shall be allowed a credit against the tax otherwise imposed 8 under this article in an amount equal to the cost of purchasing and 9 installing certain smoke alarms which incorporate photoelectric technol- 10 ogy, including, but not limited to, photoelectric detectors; and 11 photoelectric/carbon monoxide detectors in such owner's residence. 12 § 3. This act shall take effect immediately and shall apply to taxable 13 years beginning on or after January 1, 2025. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07352-03-5