New York A 3646: Provides for payment of state aid on account of state lands in the counties of Cayuga, Seneca and Wayne comprising the northern Montezuma wildlife management area

Bill Text

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A03646 Summary:

BILL NOA03646 

&nbsp

SAME ASNo Same As

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SPONSORConrad

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Establishes a sump pump installation and replacement tax credit for homeowners who use the home as their principal residence and who have an income of less than $250,000.

Go to top A03646 Actions:

BILL NOA03646 

&nbsp

01/29/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03646 Committee&nbspVotes:

Go to topA03646 Floor&nbspVotes:

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

Go to topA03646 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3646

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 29, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to establishing a sump pump
 installation and replacement credit

 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) Sump pump installation and replacement credit. (1) General. An
 4 individual taxpayer shall be allowed a credit for taxable years begin-
 5 ning on or after January first, two thousand twenty-six against the tax
 6 imposed by this article for the costs for replacement, repair or instal-
 7 lation of a sump pump, when such repair, replacement, or installation is
 8 recommended by a certified plumber or municipality. The amount of the
 9 credit shall be fifty percent of the total cost of replacement, repair,
 10 or installation.
 11 (2) Sump pump replacement, repair and installation costs. (A) The term
 12 "costs of replacement, repair or installation" includes the cost of an
 13 assessment from a plumber, any initial appraisals, labor costs, any
 14 disposal fees, and any cleanup fees; except any state or local sales tax
 15 applicable to the services performed. (B) The term "costs of repair"
 16 includes the cost of an assessment from a plumber, any initial
 17 appraisals, labor costs, any disposal fees, and follow-up fees; except
 18 any state or local sales tax applicable to the services.
 19 (3) Amount of credit. The aggregate amount of tax credits allowed
 20 under this subsection in any calendar year statewide shall be five
 21 million dollars.
 22 (4) Installation and repair for qualified taxpayers. A property owner
 23 who incurs costs for repair or replacement of a sump pump must be doing
 24 so on a residential or mixed use property which is:
 25 (A) located in the state;

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07690-01-5

 A. 3646 2

 1 (B) owned by the taxpayer;
 2 (C) used by the taxpayer as such taxpayer's principal residence; and
 3 (D) owned by a taxpayer with a household income of less than two
 4 hundred fifty thousand dollars.
 5 (5) When credit is allowed. The credit provided for in this subsection
 6 shall be allowed with respect to the taxable year, commencing after
 7 January first, two thousand twenty-six in which the work is completed
 8 and paid for.
 9 (6) Carryover credit. If the amount of the credit, and carryovers of
 10 such credit, allowable under this subsection for any taxable year shall
 11 exceed the taxpayer's tax for such year, such excess amount may be
 12 carried over to the five taxable years next following the taxable year
 13 with respect to which the credit is allowed and may be deducted from the
 14 taxpayer's tax for such year or years.
 15 § 2. This act shall take effect immediately.

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