BILL NUMBER: S7262
SPONSOR: ROLISON
 
TITLE OF BILL:
An act to amend the tax law, in relation to creating a retrofit tax
credit for owners of buildings containing medical offices that install
automatic swinging door opening systems
 
PURPOSE OR GENERAL IDEA OF BILL:
To establish a tax credit for medical offices to install automatic door
openers.
 
SUMMARY OF PROVISIONS:
Section 1: Amends Section 606 of the tax law by adding a new subsection
(qqq), establishing a tax credit for the installation of automatic
swinging door opening systems in commercial or mixed-use buildings occu-
pied full-time by medical offices. Grants qualifying taxpayers a credit
equal to 30% of installation costs, with a maximum annual credit of
$10,000 per building.
Section 2: Provides the effective date.
 
JUSTIFICATION:
Throughout New York there are medical facilities that lack automatic
doors, creating significant barriers for patients with mobility chal-
lenges. This legislation creates a tax credit equal to 30 percent of the
installation costs to incentivize businesses to install automatic door
openers; improving accessibility for care and promoting independence for
individuals with limited mobility.
 
PRIOR LEGISLATIVE HISTORY:
New bill.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
$500,000
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to all tax years
commencing on or after January 1, 2026

Statutes affected:
S7262: 606 tax law