Bill

Bill > S00689


NY S00689

Provides an asbestos remediation tax credit; allows for a twenty percent credit of all eligible costs which are incurred as a result of asbestos remediation, not to exceed $1,000,000.


summary

Introduced
01/04/2017
In Committee
01/03/2018
Crossed Over
06/15/2017
Passed
Dead
12/31/2018

Introduced Session

2017-2018 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to providing an asbestos remediation tax credit The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1

AI Summary

This bill provides an asbestos remediation tax credit that allows for a 20% credit of all eligible costs incurred as a result of asbestos remediation, up to a maximum of $1,000,000. The credit is available to taxpayers subject to tax under Articles 9, 9-A, or 22 of the tax law who have undertaken a qualified asbestos project on a qualified structure, which is defined as a building used for residential, industrial, commercial, recreational, or environmental conservation purposes that was placed in service at least 25 years prior. The credit can be claimed for the taxable year in which the project is first commenced and the next two succeeding taxable years.

Committee Categories

Budget and Finance, Government Affairs

Sponsors (2)

Last Action

PRINT NUMBER 689A (on 01/24/2018)

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