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Senate bill · S3470 (2025-26)

Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms

Latest action Jun 4, 2026

New York State Senate

Same as A6110, the matching bill in the Assembly.

Sponsor

Pamela Helming

State Senator, District 54 · Republican/Conservative/Independence

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Summary

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.

Summary from NY Open Legislation. How we handle summaries

Amends the Tax Law.

From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 1, 2026. About our data

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Purpose, from the sponsor's memo

To establish a tax credit for buying and installing photoelectric smoke detectors.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Where it stands

Assigned to a committee for review.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

Budget And Revenue · New York State Senate

Also referred to Ways and Means · New York State Assembly.

Cosponsors

Showing the cosponsors who are on Agora, A to Z. The official record may list more.

Read on NY Senate (opens in a new tab)
  • Democratic1
  • Republican1

This bill has cosponsors from more than one party.

Shown in neutral colors by design; Agora is non-partisan.

The sponsor's argument

Why Pamela Helming says this is needed

On March 11, 2012, two-year-old Averyana Dale tragically lost her life due to smoke inhalation in a fire in Auburn, NY. It was later determined that the fire was a smoldering fire, which produces a significant amount of smoke, but very little actual flame. Currently there are two types of smoke detectors available in the marketplace, ionization and photoelectric. Ionization detectors are present in about 90% of homes. However, some studies have shown that ionization detectors do not detect smoldering fires as well as those with photoelectric technology. Averyana Dale most likely lost her life because the ionization smoke detector that was present in the home she was in did not alert her to the fire until it was too late. Had a photoelectric detector been in the home, it is considerably more likely she would have been alerted to the smoke sooner and would have made it out safely. This legislation is meant to provide an incentive for homeowners to purchase photoelectric detectors for their homes.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

  1. Jun 4, 2026

    Held for Consideration in Ways and Means

    HELD FOR CONSIDERATION IN WAYS AND MEANS

    NY Assembly

  2. Jan 7, 2026

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate

  3. Jan 7, 2026

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

  4. Mar 10, 2025

    Amend and Recommit to Ways and Means

    AMEND AND RECOMMIT TO WAYS AND MEANS

    NY Assembly

  5. Mar 4, 2025

    Amend and Recommit to Budget and Revenue

    AMEND AND RECOMMIT TO BUDGET AND REVENUE

    NY Senate

Show full history (2 earlier events)
  1. Feb 26, 2025

    Referred to committee

    REFERRED TO WAYS AND MEANS

    NY Assembly

  2. Jan 27, 2025

    Referred to committee

    REFERRED TO BUDGET AND REVENUE

    NY Senate