New York A 1170: Relates to providing a tax credit for the purchase of assistive technology devices

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A01170 Summary:

BILL NOA01170 

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SAME ASNo Same As

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SPONSORRamos

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Provides a tax credit, up to five hundred dollars, for the purchase of assistive technology devices.

Go to top A01170 Actions:

BILL NOA01170 

&nbsp

01/09/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA01170 Committee&nbspVotes:

Go to topA01170 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA01170 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1170

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 9, 2025
 ___________

 Introduced by M. of A. RAMOS -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, in relation to providing a tax credit for
 the purchase of assistive technology devices

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (qqq) to read as follows:
 3 (qqq) Credit for purchase of assistive technology devices. (1) Allow-
 4 ance of credit. A taxpayer shall be allowed a credit, to be computed as
 5 provided in this subsection, against the tax imposed by this article.
 6 The amount of credit shall equal the amount paid by the taxpayer during
 7 the taxable year, up to five hundred dollars, for the purchase of any
 8 assistive technology device.
 9 (2) Definition. For the purposes of this subsection, "assistive tech-
 10 nology device" shall mean any item, piece of equipment, or product
 11 system, whether acquired commercially off the shelf, modified, or
 12 customized, that is used to increase, maintain, or improve functional
 13 capabilities of individuals with disabilities.
 14 (3) When credit allowed. The credit provided herein shall be allowed
 15 with respect to the taxable year commencing in which the assistive tech-
 16 nology is purchased.
 17 (4) Carryover credit. If the amount of credit allowable under this
 18 subsection shall exceed the taxpayer's tax for such year, the excess may
 19 be carried over to the following year or years and may be deducted from
 20 the taxpayer's tax for such year or years.
 21 § 2. This act shall take effect immediately and shall apply to taxable
 22 years beginning on and after January 1, 2025.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02373-01-5

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