New York A03900 establishes a tax deduction for homeowners in cities with a population of one million or more for sidewalk repair costs.

New York A03900 amends the state tax law to allow a tax deduction for homeowners in cities with a population of one million or more for the cost of repairing sidewalks that abut their property. This deduction applies to the amount paid or incurred during the taxable year for sidewalk violations. The amendment takes effect immediately upon enactment.

New York A03900 establishes a tax deduction for homeowners in cities with a population of one million or more for sidewalk repair costs.

New York A03900 amends the state tax law to allow a tax deduction for homeowners in cities with a population of one million or more for the cost of repairing sidewalks that abut their property. This deduction applies to the amount paid or incurred during the taxable year for sidewalk violations. The amendment takes effect immediately upon enactment.