NY State Senate Bill 2009-S2156

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
Feb 12, 2009	referred to investigations and government operations

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2009-S2156 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§606 & 210, Tax L
Versions Introduced in 2011-2012 Legislative Session:: S192

2009-S2156 (ACTIVE) - Summary

Establishes an elder tax credit for taxpayers providing elder care and corporations providing elder care for their employees; defines qualified taxpayer as a single person with an income under 40 thousand dollars or a married couple with a joint income of less than 75 thousand dollars; provides that the elderly person be 65 years of age or older with an income under 13 thousand dollars.

2009-S2156 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S2156

 TITLE OF BILL :
An act to amend the tax law, in relation to establishing an elder care
tax credit

 PURPOSE :
To provide those taking care of elderly relatives a tax credit and to
provide a tax credit to employers providing dependent care during work
hours to their employees' elderly relatives.

 SUMMARY OF PROVISIONS :
Section 1.  Adding a new subsection (qq) of section 606 of the tax law
to provide a tax credit in the amount of $1,000 to taxpayers caring
for elderly dependent relatives within the third degree of
consanguinity. The elderly dependent must be sixty-five years of age
or older and reside with the taxpayer for twelve months out of the
year. The individual receiving the credit must have an income of
$40,000 or less and married persons filing jointly must have an income
of $75,000 or less. The elderly individual receiving care must have an
income of $13,000 or less or $20,000 or less for married elderly
dependents.

Section 2. Section 210 of the tax law is amended to provide employers
a tax credit equal to twenty-five percent of total expenditures for
the provision of elder care services to elder dependents of employees.

 JUSTIFICATION :
As of 1999, New York continues to lead the nation in per capita
spending on Medicaid at $1,352. As the percentage of the elderly
population grows, due to the aging baby boom generation, and advances
in medical technologies are made, the aging population will increase
at an exponential rate.  Therefore, it is in the financial interest of
the state to develop and promote incentives to encourage cost
effective living arrangements.

One living arrangement option for the elderly, would be to reside with
a family member who can help provide for their needs. The family is an
important means of support for an elderly person, financially,
physically and emotionally. The support a family can provide to an
aging person could prevent and forestall the senior from needing to
reside in a costly residential setting. When a senior does need a
nursing home facility, the expense is often picked up by the state in
the form of Medicaid because the senior often spends down his/her
available funds.  The $1,000 credit would act as an incentive to
facilitate the transition of the elderly into a family member's home
and aid the family for care expenses.

This bill would also provide an incentive to employers to provide
dependent care services, during working hours, to their employees who
care for elderly dependents by granting a tax credit for expenses paid
as a result of such care. The provision of dependent care services
would also create a climate in the work place that would attract and
retain employees. Persons caring for an elderly relative often
experience conflicts between work and attending to the needs of their
elderly parent, grandparent, aunt, or uncle. A tax credit would
encourage employers to develop on-site facilities for elder care
and/or assist employees in finding appropriate sites for their elder
loved one. This would benefit not only the employee and his/her
elderly loved one, but also the employer by reducing absenteeism and
distraction of the employee while at the job. The twenty-five percent
tax credit authorized under this legislation would be applied for the
cost of any contract executed by the employer for off-site elder care
or, if the employer elects to provide on-site adult day care, for
expenses of staffing, learning and recreational materials and
equipment, and the construction and maintenance of a facility.
Establishment of an elder care tax credit for family members and for
employers would provide needed incentives to encourage increased
options for our state's senior population when and if they reach a
stage in their life where it is no longer feasible to live entirely
independently.

 LEGISLATIVE HISTORY :
S.5468A of 1999/2000; Referred to Investigations and Government
Operations
S.2120 of 2001/2002; Referred to Investigations and Government
Operations
S.1514A of 2003/2004; Referred to Investigations and Government
Operations
S.206 of 2005/2006; Referred to Investigations and Government
Operations
S.1098 of 2007/2008; Referred to Senate Investigations and Government
Operations

 FISCAL IMPLICATIONS :
None.

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to the taxable
years beginning on or after January 1, 2011.

2009-S2156 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2156

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 12, 2009
                               ___________

Introduced  by Sens. MAZIARZ, DeFRANCISCO, DIAZ, LANZA, MORAHAN, RANZEN-
  HOFER, SALAND, YOUNG -- read  twice  and  ordered  printed,  and  when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN  ACT  to amend the tax law, in relation to establishing an elder care
  tax credit

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (qq) to read as follows:
  (QQ) ELDER CARE CREDIT. FOR TAXABLE  YEARS  COMMENCING  ON  AND  AFTER
JANUARY  ONE, TWO THOUSAND ELEVEN, A QUALIFIED TAXPAYER SHALL BE ALLOWED
A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT  EQUAL  TO
ONE  THOUSAND  DOLLARS. FOR THE PURPOSES OF THIS SUBSECTION A "QUALIFIED
TAXPAYER" SHALL MEAN A SINGLE PERSON WITH AN INCOME  OF  FORTY  THOUSAND
DOLLARS  OR  LESS  OR  MARRIED  PERSONS FILING JOINTLY WITH AN INCOME OF
SEVENTY-FIVE THOUSAND DOLLARS OR LESS WHO CARES FOR AN ELDERLY DEPENDENT
WHO IS SIXTY-FIVE YEARS OF AGE OR OLDER, RELATED TO THE TAXPAYER  WITHIN
THE THIRD DEGREE OF CONSANGUINITY, WHO RESIDED WITH THE TAXPAYER FOR THE
TWELVE MONTHS IMMEDIATELY PRECEDING THE TAXABLE YEAR FOR WHICH THE CRED-
IT  IS CLAIMED AND WHOSE INCOME IS THIRTEEN THOUSAND DOLLARS OR LESS FOR
A SINGLE ELDERLY DEPENDENT  OR  TWENTY  THOUSAND  DOLLARS  OR  LESS  FOR
MARRIED ELDERLY DEPENDENTS.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
14 to read as follows:
  14.  (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR ANY TAXABLE YEAR AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT
OF THE AMOUNT EXPENDED BY ANY EMPLOYER PROVIDING ELDER CARE FOR  EMPLOY-
EES  DURING  THE  EMPLOYEE'S  WORK HOURS. CREDIT SHALL BE APPLIED TO THE
COST OF ANY CONTRACT EXECUTED BY THE EMPLOYER FOR OFF-SITE  SERVICES  TO
PROVIDE  ELDER  CARE;  OR,  IF THE EMPLOYER ELECTS TO PROVIDE ELDER CARE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04622-01-9

S. 2156                             2

ON-SITE, TO EXPENSES OF ELDER  CARE  STAFF,  LEARNING  AND  RECREATIONAL
MATERIALS  AND  EQUIPMENT,  AND  THE  CONSTRUCTION  AND MAINTENANCE OF A
FACILITY. A CREDIT PURSUANT TO THE PROVISIONS OF THIS SUBDIVISION  SHALL
NOT  BE ALLOWED FOR ANY EXPENSES WHICH SERVE AS THE BASIS FOR A PERSONAL
INCOME TAX CREDIT PURSUANT TO  THE  PROVISIONS  OF  SUBSECTION  (QQ)  OF
SECTION  SIX  HUNDRED SIX OF THIS CHAPTER. THE CREDIT ALLOWED UNDER THIS
SUBDIVISION SHALL NOT BE USED BY ANY EMPLOYER  OTHER  THAN  AN  ELIGIBLE
EMPLOYER  WITH AN OFF-SITE OR ON-SITE ENROLLMENT FOR THE TAXABLE YEAR OF
NO LESS THAN SIX PERSONS SIXTY-FIVE YEARS  OF  AGE  OR  OLDER  RECEIVING
ELDER CARE. FOR THE PURPOSES OF THIS SUBDIVISION, AN "ELIGIBLE EMPLOYER"
SHALL  MEAN  AN  EMPLOYER  PROVIDING  ELDER  CARE IN ACCORDANCE WITH THE
PROVISIONS OF THIS SUBDIVISION WHICH HAS BEEN LICENSED OR  CERTIFIED  IN
ACCORDANCE  WITH THE APPROPRIATE PROVISIONS OF THE PUBLIC HEALTH LAW AND
SOCIAL SERVICES LAW AND HAS BEEN CERTIFIED BY THE DEPARTMENT  OF  HEALTH
AS ELIGIBLE TO RECEIVE THE CREDIT PURSUANT TO THIS SUBDIVISION.
  (B)  CREDIT  MAY  BE CARRIED FORWARD FOR THREE SUCCESSIVE YEARS IF THE
AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX  LIABILITY  IN  A  TAXABLE
YEAR;  HOWEVER,  THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS
THE TAX LIABILITY, THE AMOUNT OF  EXCESS  SHALL  NOT  BE  REFUNDABLE  OR
CARRIED FORWARD TO ANY OTHER TAXABLE YEAR.
  S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law, as amended by section 2 of part ZZ-1 of  chapter  57  of
the laws of 2008, is amended to read as follows:
  (B)  shall  be  treated as the owner of a new business with respect to
such share if the corporation qualifies as a new  business  pursuant  to
paragraph  (j)  of subdivision twelve of section two hundred ten of this
chapter.

                                     The corporation's credit base under
                                     section two hundred ten or section
With respect to the following        fourteen hundred fifty-six of this
credit under this section:           chapter is:

(I) Investment tax credit            Investment credit base
under subsection (a)                 or qualified
                                     rehabilitation
                                     expenditures under
                                     subdivision twelve of
                                     section two hundred ten

(II) Empire zone                     Cost or other basis
investment tax credit                under subdivision
under subsection (j)                 twelve-B
                                     of section two hundred
                                     ten

(III) Empire zone                    Eligible wages under
wage tax credit                      subdivision nineteen of
under subsection (k)                 section two hundred ten
                                     or subsection (e) of
                                     section fourteen hundred
                                     fifty-six

(IV) Empire zone                     Qualified investments
capital tax credit                   and contributions under
under subsection (l)                 subdivision twenty of

S. 2156                             3

                                     section two hundred ten
                                     or subsection (d) of
                                     section fourteen hundred
                                     fifty-six

(V) Agricultural property tax        Allowable school
credit under subsection (n)          district property taxes under
                                     subdivision twenty-two of
                                     section two hundred ten

(VI) Credit for employment           Qualified first-year wages or
of persons with dis-                 qualified second-year wages
abilities under                      under subdivision
subsection (o)                       twenty-three of section
                                     two hundred ten
                                     or subsection (f)
                                     of section fourteen
                                     hundred fifty-six

(VII) Employment incentive           Applicable investment credit
credit under subsec-                 base under subdivision
tion (a-1)                           twelve-D of section two
                                     hundred ten

(VIII) Empire zone                   Applicable investment
employment                           credit under sub-
incentive credit under               division twelve-C
subsection (j-1)                     of section two hundred ten

(IX) Alternative fuels credit        Cost under subdivision
under subsection (p)                 twenty-four of section two
                                     hundred ten

(X) Qualified emerging               Applicable credit base
technology company                   under subdivision twelve-E
employment credit                    of section two hundred ten
under subsection (q)

(XI) Qualified emerging              Qualified investments under
technology company                   subdivision twelve-F of
capital tax credit                   section two hundred ten
under subsection (r)

(XII) Credit for purchase of an      Cost of an automated
automated external defibrillator     external defibrillator under
under subsection (s)                 subdivision twenty-five of
                                     section two hundred ten
                                     or subsection (j) of section
                                     fourteen hundred fifty-six

(XIII) Low-income housing            Credit amount under
credit under subsection (x)          subdivision thirty
                                     of section two hundred ten or
                                     subsection (l) of section
                                     fourteen hundred fifty-six

S. 2156                             4

(XIV) Credit for transportation      Amount of credit under sub-
improvement contributions            division thirty-two of section
under subsection (z)                 two hundred ten or subsection
                                     (n) of section fourteen
                                     hundred fifty-six

(XV) QEZE credit for real property   Amount of credit under
taxes under subsection (bb)          subdivision twenty-seven of
                                     section two hundred ten or
                                     subsection (o) of section
                                     fourteen hundred fifty-six

(XVI) QEZE tax reduction credit      Amount of benefit period
under subsection (cc)                factor, employment increase factor
                                     and zone allocation
                                     factor (without regard
                                     to pro ration) under
                                     subdivision twenty-eight of
                                     section two hundred ten or
                                     subsection (p) of section
                                     fourteen hundred fifty-six
                                     and amount of tax factor
                                     as determined under
                                     subdivision (f) of section sixteen

(XVII) Green building credit         Amount of green building credit
under subsection (y)                 under subdivision thirty-one
                                     of section two hundred ten
                                     or subsection (m) of section
                                     fourteen hundred fifty-six

(XVIII) Credit for long-term         Qualified costs under
care insurance premiums              subdivision twenty-five-a of
under subsection (aa)                section two hundred ten
                                     or subsection (k) of section
                                     fourteen hundred fifty-six

(XIX) Brownfield redevelopment       Amount of credit
credit under subsection              under subdivision
(dd)                                 thirty-three of section
                                     two hundred ten
                                     or subsection (q) of
                                     section fourteen hundred
                                     fifty-six

(XX) Remediated brownfield           Amount of credit under
credit for real property             subdivision thirty-four
taxes for qualified                  of section two hundred
sites under subsection               ten or subsection (r) of
(ee)                                 section fourteen hundred
                                     fifty-six

(XXI) Environmental                  Amount of credit under
remediation                          subdivision thirty-five of
insurance credit under               section two hundred
subsection (ff)                      ten or subsection

S. 2156                             5

                                     (s) of section
                                     fourteen hundred
                                     fifty-six

(XXII) Empire state film production  Amount of credit for
credit under subsection (gg)         qualified production costs in
                                     production of a qualified film under
                                     subdivision thirty-six of
                                     section two hundred ten

(XXIII) Qualified emerging           Qualifying expenditures and
technology company facilities,       development activities under
operations and training credit       subdivision twelve-G of section
under subsection (nn)                two hundred ten

(XXIV) Security training tax         Amount of credit
credit under                         under subdivision thirty-seven
subsection (ii)                      of section two hundred ten or
                                     under subsection (t) of
                                     section fourteen hundred fifty-six

(XXV) Credit for qualified fuel      Amount of credit under
cell electric generating equipment   subdivision thirty-seven
expenditures under subsection (g-2)  of section two hundred ten
                                     or subsection (t) of
                                     section fourteen hundred
                                     fifty-six

(XXVI) Empire state commercial       Amount of credit for
production                           qualified
credit under subsection (jj)         production costs in production
                                     of a qualified commercial under
                                     subdivision thirty-eight of sec-
                                     tion two hundred ten

(XXVII) Biofuel production           Amount of credit
tax credit under                     under subdivision
subsection (jj)                      thirty-eight of
                                     section two hundred ten

(XXVIII) Clean heating fuel          Amount of credit under
credit under subsection (mm)         subdivision thirty-nine of
                                     section two hundred ten

(XXIX) Credit for rehabilitation     Amount of credit under
of historic properties               subdivision forty of
under subsection (oo)                subsection two hundred ten

(XXX) Credit for companies who       Amount of credit under
provide transportation               subdivision forty of
to individuals                       section two hundred ten
with disabilities
under subsection (oo)

(XXXI) ELDER CARE CREDIT UNDER       AMOUNT OF CREDIT UNDER
SUBSECTION (QQ)                      SUBDIVISION FOURTEEN OF

S. 2156                             6

                                     SECTION TWO HUNDRED TEN

  S  4.  The  commissioner  of taxation and finance, the commissioner of
health and the  commissioner  of  the  office  of  children  and  family
services shall promulgate any and all rules and regulations and take any
other measures necessary to implement this act on its effective date.
  S 5. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2011; provided, however that the
empire  state  film  production credit under subsection (gg), the empire
state commercial production credit under subsection (jj) and the  credit
for  companies  who provide transportation to individuals with disabili-
ties under subsection (oo) of section 606 of the tax  law  contained  in
section  three  of this act shall expire on the same date as provided in
section 9 of part P of chapter 60 of  the  laws  of  2004,  as  amended,
section  10  of part V of chapter 62 of the laws of 2006, as amended and
section 5 of chapter 522 of the laws of 2006, as amended, respectively.

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Senate Bill S2156

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

co-Sponsors

2009-S2156 (ACTIVE) - Details

2009-S2156 (ACTIVE) - Summary

2009-S2156 (ACTIVE) - Sponsor Memo

2009-S2156 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S2156

Share this bill

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

co-Sponsors

2009-S2156 (ACTIVE) - Details

2009-S2156 (ACTIVE) - Summary

2009-S2156 (ACTIVE) - Sponsor Memo

2009-S2156 (ACTIVE) - Bill Text download pdf

Comments