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Bill > S00091


NY S00091

NY S00091
Allows an individual taxpayer to claim a credit against their income tax for excess premium paid during the applicable tax year for flood insurance providing coverage on the taxpayer's primary residence; authorizes the commissioner of taxation and finance to promulgate any necessary rules and regulations.


summary

Introduced
01/09/2019
In Committee
01/08/2020
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

2019-2020 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to allowing an individual taxpayer to claim a credit against their income tax for excess premium paid during the applicable tax year for flood insurance providing coverage on the taxpayer's primary residence The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1

AI Summary

This bill allows an individual taxpayer to claim a credit against their income tax for the excess premium paid during the applicable tax year for flood insurance covering their primary residence. The credit is limited to the amount by which the premium paid exceeds 5% of the taxpayer's adjusted gross income, up to a maximum of $1,250. The bill also authorizes the Commissioner of Taxation and Finance to promulgate any necessary rules and regulations.

Committee Categories

Government Affairs

Sponsors (1)

Last Action

REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS (on 01/08/2020)

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