STATE OF NEW YORK
        ________________________________________________________________________
                                         191--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 4, 2017
                                       ___________
        Introduced  by  Sens. MARCHIONE, GALLIVAN, HELMING, LITTLE, RANZENHOFER,
          RITCHIE, SEWARD, TEDISCO -- read twice and ordered printed,  and  when
          printed to be committed to the Committee on Investigations and Govern-
          ment  Operations -- recommitted to the Committee on Investigations and
          Government Operations in accordance with Senate  Rule  6,  sec.  8  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee
        AN ACT to amend the tax law, in relation to providing a tax  credit  for
          the cost of purchasing a gun safe
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (ccc) to read as follows:
     3    (ccc) Home defense tax credit. A resident taxpayer who purchases a gun
     4  safe  on  or  after  January  fifteenth,  two thousand thirteen shall be
     5  allowed a credit against the tax otherwise imposed under this article in
     6  an amount equal to one-half of the cost of such gun safe up to a maximum
     7  of five hundred dollars.  As used in this subsection, "gun safe" means a
     8  cabinet of metal or other sufficiently durable material equipped with  a
     9  key  or  combination lock designed to securely store rifles, shotguns or
    10  handguns.
    11    ยง 2. This act shall take effect immediately and shall apply to taxable
    12  years beginning on or after January 1, 2018.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02972-02-8