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; and photoelectric/carbon monoxide detectors.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A6110A
SPONSOR: Lemondes TITLE OF BILL:
An act to amend the tax law, in relation to enacting "Averyana's law"
PURPOSE OR GENERAL IDEA OF BILL:
To establish a tax credit for buying and installing photoelectric smoke
detectors.
SUMMARY OF PROVISIONS:
Section 1: Cites the title of act to be known as Averyana's Law.Section
2: Adds a new Subsection bbb to Section 606 of the Tax Law providing a
credit to resident owners who purchase and install photoelectric detec-
tors.Section 3: Provides for an immediate effective date and shall apply
to taxable years beginning on or after January 1, 2025.
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION (IF APPLICABLE):
The new bill text removes the reference to photoelectric/ionization
detectors because there is no evidence that shows that dual alarm
systems are effective. This bill should only promote photoelectric only-
detectors.
JUSTIFICATION:
On March 11, 2012, two-year-old Averyana Dale tragically lost her life
due to smoke inhalation in a fire in Auburn, NY. It was later determined
that the fire was a smoldering fire, which produces a significant amount
of smoke, but very little actual flame. Currently there are•two types of
smoke detectors available in the marketplace, ionization and photoelec-
tric. Ionization detectors are present in about 90% of homes. However,
some studies have shown that ionization detectors do not detect smolder-
ing fires as well as those with photoelectric technology.Averyana Dale
most likely lost her life because the ionization smoke detector that was
present in the home she was in did not alert her to the fire until it
was too late. Had a photoelectric detector been in the home, it is
considerably more likely she would have been alerted to the smoke sooner
and would have made it out safely.This legislation is meant to provide
an incentive for homeowners to purchase photoelectric detectors for
their homes.
PRIOR LEGISLATIVE HISTORY:
2023-2024: S3446 referred to Budget and Revenue/A4291 referred to Ways
and Means
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
Undetermined.
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 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
