Bill > A06110

This bill enacts "Averyana's law", which provides a tax credit for homeowners who purchase and install specific types of smoke alarms with photoelectric technology. Specifically, the bill allows resident property owners to claim a tax credit for the full cost of buying and installing photoelectric smoke detectors and photoelectric/carbon monoxide combination detectors in their residence. Photoelectric smoke detectors are a type of smoke alarm that uses a light beam to detect smoke particles, which can be more effective at detecting smoldering fires compared to traditional ionization detectors. The tax credit will apply to taxable years beginning on or after January 1, 2025, and can be claimed against the state income tax. By providing a financial incentive, the bill aims to encourage homeowners to upgrade to more advanced smoke detection technology, potentially improving home fire safety.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6110