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[find your senator](https://www.nysenate.gov/find-my-senator) # Assembly Bill A2805 2023-2024 Legislative Session Enacts the residential structure fire prevention act of 2023 [download bill text pdf](https://legislation.nysenate.gov/pdf/bills/2023/A2805) ### Share this bill ## Sponsored By #### RAJKUMAR ## Archive: Last Bill Status - In Assembly Committee - Introduced - - In Committee Assembly - In Committee Senate - - On Floor Calendar Assembly - On Floor Calendar Senate - - Passed Assembly - Passed Senate - Delivered to Governor - Signed By Governor ## Actions View Actions | Date of Action | Assembly Actions - **Lowercase** Senate Actions - **UPPERCASE** | |---|---| | Jan 03, 2024 | referred to ways and means | | Jan 27, 2023 | referred to ways and means | ## 2023-A2805 (ACTIVE) - Details See Senate Version of this Bill: [S1615](https://www.nysenate.gov/legislation/bills/2023/S1615) Current Committee: Assembly Ways And Means Law Section: Tax Law Laws Affected: Amd §606, Tax L; amd §2346, Ins L; add §170-g, Exec L Versions Introduced in Other Legislative Sessions: 2019-2020: [A10131](https://www.nysenate.gov/legislation/bills/2019/A10131), [S7294](https://www.nysenate.gov/legislation/bills/2019/S7294) 2021-2022: [A6115](https://www.nysenate.gov/legislation/bills/2021/A6115), [S2921](https://www.nysenate.gov/legislation/bills/2021/S2921) 2025-2026: [A1753](https://www.nysenate.gov/legislation/bills/2025/A1753), [S9227](https://www.nysenate.gov/legislation/bills/2025/S9227) ## 2023-A2805 (ACTIVE) - Summary Enacts the residential structure fire prevention act; provides a tax credit to homeowners who remove cock loft fire hazards in their homes; provides an insurance discount for the installation of smoke detecting alarm devices in cock lofts; provides that the repair of cock lofts for the purpose of fire prevention and safety shall be qualifying expenditures under state housing programs. ## 2023-A2805 (ACTIVE) - Bill Text [download pdf](https://legislation.nysenate.gov/pdf/bills/2023/a2805) ``` S T A T E O F N E W Y O R K ________________________________________________________________________ 2805 2023-2024 Regular Sessions I N A S S E M B L Y January 27, 2023 ___________ Introduced by M. of A. RAJKUMAR -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, the insurance law and the executive law, in relation to enacting the residential structure fire prevention act of 2023 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "residen- tial structure fire prevention act of 2023". § 2. Section 606 of the tax law is amended by adding a new subsection (ooo) to read as follows: (OOO) CREDIT FOR REMOVING CERTAIN FIRE HAZARDS. (1) ANY RESIDENT OWNER OF REAL PROPERTY AS DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROPERTY TAX LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF THE COST OF REMOVING FIRE HAZARDS COMMONLY KNOWN AS COCK LOFTS, PROVIDED THAT SUCH CREDIT SHALL NOT EXCEED FIVE THOUSAND DOLLARS. FOR PURPOSES OF THIS SECTION THE TERM "COCK LOFT" SHALL MEAN A COMPLETELY ENCLOSED SPACE BETWEEN RAFTERS AND A SUSPENDED CEILING. (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON. § 3. Section 2346 of the insurance law is amended by adding a new subsection 6 to read as follows: 6. THE SUPERINTENDENT SHALL PROVIDE FOR AN ACTUARIALLY APPROPRIATE REDUCTION IN THE RATES OF FIRE INSURANCE PREMIUMS OR THE FIRE INSURANCE COMPONENT OF HOMEOWNERS INSURANCE PREMIUMS APPLICABLE TO RESIDENTIAL REAL PROPERTY EQUIPPED WITH SMOKE DETECTING ALARM DEVICES IN COCK LOFTS. THE SUPERINTENDENT SHALL BY REGULATION ESTABLISH STANDARDS FOR SMOKE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04220-01-3 ``` ``` A. 2805 2 DETECTING ALARM DEVICES IN COCK LOFTS, INCLUDING THE SAFE AND SECURE INSTALLATION THEREOF. FOR THE PURPOSES OF THIS SUBSECTION, "COCK LOFT" SHALL MEAN A COMPLETELY ENCLOSED SPACE BETWEEN RAFTERS AND A SUSPENDED CEILING. § 4. The executive law is amended by adding a new section 170-g to read as follows: § 170-G. REPAIR OF CERTAIN FIRE HAZARDS. ANY STATE AGENCY OR AUTHORI- TY, INCLUDING BUT NOT LIMITED TO THE NEW YORK STATE ENERGY RESEARCH AND DEVELOPMENT AUTHORITY, DIVISION OF HOUSING AND COMMUNITY RENEWAL AND STATE OF NEW YORK MORTGAGE AGENCY, THAT PROVIDES A HOUSING PROGRAM SHALL INCLUDE THE REPAIR OF COCK LOFTS FOR THE PURPOSE OF FIRE PREVENTION AND SAFETY AS A QUALIFYING EXPENDITURE UNDER ANY SUCH PROGRAM. FOR THE PURPOSES OF THIS SECTION, "COCK LOFT" SHALL MEAN A COMPLETELY ENCLOSED SPACE BETWEEN RAFTERS AND A SUSPENDED CEILING. § 5. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2024. ``` - [View More (21 Lines)]() ## Comments Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. 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``` S T A T E O F N E W Y O R K ________________________________________________________________________ 2805 2023-2024 Regular Sessions I N A S S E M B L Y January 27, 2023 ___________ Introduced by M. of A. RAJKUMAR -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, the insurance law and the executive law, in relation to enacting the residential structure fire prevention act of 2023 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "residen- tial structure fire prevention act of 2023". § 2. Section 606 of the tax law is amended by adding a new subsection (ooo) to read as follows: (OOO) CREDIT FOR REMOVING CERTAIN FIRE HAZARDS. (1) ANY RESIDENT OWNER OF REAL PROPERTY AS DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROPERTY TAX LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF THE COST OF REMOVING FIRE HAZARDS COMMONLY KNOWN AS COCK LOFTS, PROVIDED THAT SUCH CREDIT SHALL NOT EXCEED FIVE THOUSAND DOLLARS. FOR PURPOSES OF THIS SECTION THE TERM "COCK LOFT" SHALL MEAN A COMPLETELY ENCLOSED SPACE BETWEEN RAFTERS AND A SUSPENDED CEILING. (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON. § 3. Section 2346 of the insurance law is amended by adding a new subsection 6 to read as follows: 6. THE SUPERINTENDENT SHALL PROVIDE FOR AN ACTUARIALLY APPROPRIATE REDUCTION IN THE RATES OF FIRE INSURANCE PREMIUMS OR THE FIRE INSURANCE COMPONENT OF HOMEOWNERS INSURANCE PREMIUMS APPLICABLE TO RESIDENTIAL REAL PROPERTY EQUIPPED WITH SMOKE DETECTING ALARM DEVICES IN COCK LOFTS. THE SUPERINTENDENT SHALL BY REGULATION ESTABLISH STANDARDS FOR SMOKE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04220-01-3 ```