A6110 • 2025

Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms

Taxes Technology

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: John Lemondes
Last action: 2026-06-04
Official status: In Assembly Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms

Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; and photoelectric/carbon monoxide detectors.

What This Bill Does

Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; and photoelectric/carbon monoxide detectors.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-06-04 Assembly
HELD FOR CONSIDERATION IN WAYS AND MEANS
2026-01-07 Assembly
REFERRED TO WAYS AND MEANS
2025-03-10 Assembly
AMEND AND RECOMMIT TO WAYS AND MEANS
2025-03-10 Assembly
PRINT NUMBER 6110A
2025-02-26 Assembly
REFERRED TO WAYS AND MEANS

Official Summary Text

Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms
Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; and photoelectric/carbon monoxide detectors.

Current Bill Text

Read the full stored bill text

S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          6110

                               2025-2026 Regular Sessions

                                  I N  A S S E M B L Y

                                    February 26, 2025
                                       ___________

        Introduced by M. of A. LEMONDES -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend the tax law, in relation to enacting "Averyana's law"

          THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. Short title. This act shall be known and may  be  cited  as
     2  "Averyana's law".
     3    §  2. Section 606 of the tax law is amended by adding a new subsection
     4  (bbb) to read as follows:
     5    (BBB) CREDIT FOR INSTALLATION OF SMOKE ALARMS.  ANY RESIDENT OWNER  OF
     6  REAL PROPERTY AS DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROPERTY
     7  TAX  LAW  SHALL  BE  ALLOWED  A CREDIT AGAINST THE TAX OTHERWISE IMPOSED
     8  UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO  THE  COST  OF  PURCHASING  AND
     9  INSTALLING CERTAIN SMOKE ALARMS WHICH INCORPORATE PHOTOELECTRIC TECHNOL-
    10  OGY,  INCLUDING,  BUT  NOT  LIMITED  TO,  PHOTOELECTRIC  DETECTORS; DUAL
    11  PHOTOELECTRIC/IONIZATION DETECTORS;  AND  PHOTOELECTRIC/CARBON  MONOXIDE
    12  DETECTORS IN SUCH OWNER'S RESIDENCE.
    13    § 3. This act shall take effect immediately and shall apply to taxable
    14  years beginning on or after January 1, 2025.





         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07352-01-5