Assembly BillIntroduced
A 1850: Establishes a tax credit for personal property replacement as a result of bedbug infestation; credit of 15% not to exceed $750; certification determined by commissioner.
What A 1850 does, verified January 9, 2026
The proposed law aims to provide a tax credit for individuals who have experienced bedbug infestations in their homes. The tax credit is equal to 15% of qualified personal property replacement expenditures, which include items like furniture, rugs, and other home goods damaged by bedbugs. The credit cannot exceed $750. The commissioner will determine the procedure for certification for the credit. The law will take effect immediately and apply to taxable years beginning on and after January 1 of the following year.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Jan. 14, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 14, 2025 · 315 words
STATE OF NEW YORK ________________________________________________________________________ 1850 2025-2026 Regular Sessions IN ASSEMBLY January 14, 2025 ___________ Introduced by M. of A. ROSENTHAL, COLTON, ZINERMAN -- Multi-Sponsored by -- M. of A. GLICK -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a tax credit for personal property replacement as a result of bedbug infestation 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 (bbb) to read as follows: 3 (bbb) Personal property replacement credit. (1) General. An individual 4 taxpayer shall be allowed a credit against the tax imposed by this arti- 5 cle equal to fifteen percent of qualified personal property replacement 6 expenditures, and not to exceed seven hundred fifty dollars. 7 (2) Qualified personal property replacement expenditures. (A) The term 8 "qualified personal property replacement expenditures" means expendi- 9 tures made for the replacement of personal property due to bedbug 10 damage. 11 (B) Such qualified expenditures shall include but not be limited to 12 furniture, rugs or other home goods that may be damaged by bedbug infes- 13 tation. 14 (C) Such qualified personal property replacement expenditures shall 15 not include interest or other finance charges. 16 (3) Certification for credit allowance. The commissioner shall deter- 17 mine the procedure for certification for the credit authorized pursuant 18 to this subsection. 19 § 2. This act shall take effect immediately and shall apply to taxable 20 years beginning on and after the first of January next succeeding the 21 date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04871-01-5
Text of A 1850 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions