STATE OF NEW YORK
        ________________________________________________________________________
                                          1668
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    January 12, 2017
                                       ___________
        Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
          tee on Ways and Means
        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    § 2. This act shall take effect immediately and shall apply to taxable
    12  years beginning on or after January 1, 2017.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02972-01-7