S 3470: 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 S 3470 does, verified January 8, 2026
This law aims to provide a tax credit to residents who install smoke alarms with photoelectric technology in their homes. The credit will be equal to the cost of purchasing and installing these smoke alarms. The law applies to taxable years starting from January 1, 2025, and takes effect immediately.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 3470
- What is the current status of S 3470?
- As of January 8, 2026, S 3470 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "REFERRED TO BUDGET AND REVENUE".
- Did S 3470 pass?
- Not yet. S 3470 has been introduced and has not passed either house.
- Who wrote S 3470, and where is it now?
- S 3470 was authored by Sen. Pamela Helming with 1 coauthor. Its committee of record is Senate Budget & Revenue. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions4 total · showing 4
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Mar. 04, 2025 | AMEND AND RECOMMIT TO BUDGET AND REVENUE |
| Mar. 04, 2025 | PRINT NUMBER 3470A |
| Jan. 27, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, January 27, 2025 · 244 words
STATE OF NEW YORK ________________________________________________________________________ 3470 2025-2026 Regular Sessions IN SENATE January 27, 2025 ___________ Introduced by Sens. HELMING, MAY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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
Text of S 3470 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions