Bill Text: NY S01605 | 2009-2010 | General Assembly | Introduced
Bill Title: Grants a deduction in personal income tax of up to $50 for the expense of purchasing a fire extinguisher for personal home use.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01605 Detail]
Download: New_York-2009-S01605-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
1605
2009-2010 Regular Sessions
I N S E N A T E
February 3, 2009
___________
Introduced by Sen. VALESKY -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to granting a deduction in
personal income tax for the expense of purchasing a fire extinguisher
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subsection (d) of section 615 of the tax law is amended by
2 adding a new paragraph 5 to read as follows:
3 (5) AN AMOUNT, NOT EXCEEDING FIFTY DOLLARS, FOR THE EXPENSES INCURRED
4 BY A TAXPAYER WHO IS OWNER OCCUPANT OF A ONE, TWO, OR THREE FAMILY HOME
5 FOR PURCHASING A FIRE EXTINGUISHER THAT IS APPROVED BY THE DEPARTMENT OF
6 STATE FOR HIS OR HER HOME. SUCH DEDUCTION SHALL BE AVAILABLE ONCE EVERY
7 THREE YEARS.
8 S 2. This act shall take effect immediately and shall apply to taxable
9 years beginning on or after January 1, 2009.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04643-01-9
