BILL NUMBER: S3470
SPONSOR: HELMING
 
TITLE OF BILL:
An act to amend the tax law, in relation to enacting "Averyana's law"
 
PURPOSE:
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 detectors.
Section 3: Provides for an immediate effective date and shall apply to
taxable years beginning on or after January 1, 2025.
 
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 photoelectric. Ionization detectors are
present in about 90% of homes. However, some studies have shown that
ionization detectors do not detect smoldering 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.
 
LEGISLATIVE HISTORY:
2023-2024: S3446 referred to Budget and Revenue/A4291 referred to Ways
and Means
2022: S.2598 referred to Budget and Revenue/A.5479 held for consider-
ation in Ways and Means
2021: S.2598 reported to Finance/A.5479 referred to Ways and Means
2020: S.166 referred to Investigations and Government Operations/A.6379
held for consideration in Ways and Means
2019: S. 166 referred to Investigations and Government Operations/A.6379
referred to Ways and Means
2018: S.5249-A referred to Investigations and Government Operations
2017: S.5249-A referred to Investigations and Government Operations
2016: A.5672 held for consideration in Ways and Means 2015: A.5672
referred to Ways and Means
2014: S.3299-8 referred to Government Operations/A.4478-A referred to
Ways and Means
2013: S.3299-A referred to Government Operations/A.4478-A held for
consideration in Ways and Means
2012: S.7382-B referred to Government Operations/A.10340-A referred to
Ways and Means
 
FISCAL IMPLICATIONS:
Undetermined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2025.

Statutes affected:
S3470: 606 tax law