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

                                   510

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  Sen.  LANZA  -- 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  the  Disabled
  Child Care Act

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

  Section 1. Short title. This act shall be known and may  be  cited  as
the "Disabled Child Care Act".
  S  2. Section 606 of the tax law is amended by adding a new subsection
(qq) to read as follows:
  (QQ) DISABLED CHILD CARE CREDIT.  (1) A TAXPAYER SHALL  BE  ALLOWED  A
CREDIT  AGAINST  THE  TAX  IMPOSED UNDER SECTION SIX HUNDRED ONE OF THIS
PART EQUAL TO TWENTY PERCENT OF QUALIFIED CARE  EXPENSES  IN  AN  AMOUNT
EQUAL  TO OR LESS THAN TWO THOUSAND FOUR HUNDRED DOLLARS FOR THE TAXABLE
YEAR THAT ARE PAID BY THE TAXPAYER FOR THE CARE OF A QUALIFYING DISABLED
CHILD.  A TAXPAYER WITH QUALIFIED CARE EXPENSES PURSUANT TO THE  PRECED-
ING  SENTENCE  WHICH  ARE  EQUAL  TO  OR  IN EXCESS OF TWO HUNDRED FORTY
DOLLARS FOR ANY TAXABLE YEAR SHALL RECEIVE  AN  ADDITIONAL  SEVENTY-FIVE
DOLLAR  CREDIT  AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF
THIS PART. IF THE CREDIT OR CREDITS PROVIDED PURSUANT  TO  THIS  SECTION
EXCEED  THE TAX FOR SUCH TAXABLE YEAR, THE TAXPAYER MAY RECEIVE, AND THE
COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY  AS
AN  OVERPAYMENT,  WITHOUT  INTEREST,  ANY  EXCESS BETWEEN SUCH TAX AS SO
REDUCED AND THE AMOUNT OF THE CREDITOR CREDITS. IF  A  TAXPAYER  IS  NOT
REQUIRED  TO  FILE  A RETURN PURSUANT TO SECTION SIX HUNDRED ONE OF THIS
PART, A TAXPAYER MAY NEVERTHELESS RECEIVE AND THE  COMPTROLLER,  SUBJECT
TO  A  CERTIFICATE  OF THE COMMISSIONER, SHALL PAY AS AN OVERPAYMENT THE
FULL AMOUNT OF THE CREDIT OR CREDITS, WITHOUT INTEREST.
  (2) AS USED IN THIS SUBSECTION:

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

                                                           LBD01688-01-9

S. 510                              2

  (A) "TAXPAYER" IS A RESIDENT INDIVIDUAL OF THIS STATE WHO IS  REQUIRED
OR  CHOOSES  TO  FILE A RETURN UNDER THIS ARTICLE, BUT THE TERM DOES NOT
INCLUDE A NONRESIDENT TAXPAYER OR A PART-YEAR RESIDENT TAXPAYER.
  (B)  "QUALIFYING  DISABLED  CHILD" IS A DISABLED CHILD OF THE TAXPAYER
WITHIN THE THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH  THE  TAXPAYER
AND WHO HAS AUTISM, AUTISM SPECTRUM DISORDER, DEVELOPMENTAL DISABILITIES
AS  DEFINED  IN  SUBDIVISION  TWENTY-TWO  OF  SECTION 1.03 OF THE MENTAL
HYGIENE LAW OR IS PHYSICALLY DISABLED.
  (C) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY  THE  TAXPAYER  FOR
GOODS  AND  SERVICES NECESSARY TO ALLOW THE QUALIFYING DISABLED CHILD TO
BE MAINTAINED IN THE TAXPAYER'S RESIDENCE WHICH GOODS AND SERVICES  ARE:
(I)  PROVIDED  TO OR FOR THE BENEFIT OF THE QUALIFYING DISABLED CHILD OR
TO ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING DISABLED CHILD;  AND
(II) NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE PROGRAMS. SUCH
EXPENSES  INCLUDE,  BUT ARE NOT LIMITED TO, HOME HEALTH AGENCY SERVICES,
DAY CARE, PERSONAL CARE ATTENDANT SERVICES, RESPITE  CARE,  HEALTH  CARE
EQUIPMENT  AND SUPPLIES, HOME MODIFICATION, OR ANY SERVICES NECESSARY TO
PROVIDE HELP IN TWO OR MORE ACTIVITIES  IN  DAILY  LIVING,  OR  FOR  THE
PROVISION OF ASSISTIVE DEVICES.
  (3)  WHEN  TWO  OR MORE MEMBERS OF A HOUSEHOLD MEET THE QUALIFICATIONS
FOR A CREDIT OR CREDITS PURSUANT TO THIS SUBSECTION, THE CREDIT OR CRED-
ITS SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG  SUCH  INDIVIDUALS  UNLESS
SUCH  INDIVIDUALS FILE WITH THE COMMISSIONER A WRITTEN AGREEMENT SETTING
FORTH A DIFFERENT DIVISION.  WHERE A JOINT INCOME TAX  RETURN  HAS  BEEN
FILED  PURSUANT  TO THIS CHAPTER BY A TAXPAYER AND HIS OR HER SPOUSE (OR
WHERE BOTH SPOUSES ARE TAXPAYERS AND HAVE FILED SUCH JOINT RETURN),  WHO
QUALIFY  FOR  SUCH  CREDIT  OR  CREDITS,  THE  CREDIT OR CREDITS, OR THE
PORTION THEREOF IF DIVIDED, TO WHICH THE HUSBAND AND WIFE  ARE  ENTITLED
SHALL  BE  APPLIED  AGAINST  THE TAX OF BOTH SPOUSES AND ANY OVERPAYMENT
SHALL BE MADE TO BOTH SPOUSES. WHERE ANY RETURN  REQUIRED  TO  BE  FILED
PURSUANT  TO  THIS  CHAPTER  IS  COMBINED WITH ANY RETURN OF TAX IMPOSED
PURSUANT TO THE AUTHORITY OF THIS CHAPTER OR ANY OTHER LAW IF  SUCH  TAX
IS  ADMINISTERED  BY  THE  COMMISSIONER,  THE  CREDIT  OR CREDITS OR THE
PORTION OF THEREOF IF DIVIDED, ALLOWED TO THE TAXPAYER MAY BE APPLIED BY
THE COMMISSIONER TOWARD ANY LIABILITY FOR THE AFOREMENTIONED TAXES.
  (4) NO CREDIT OR CREDITS OR PORTION THEREOF  SHALL  BE  GRANTED  UNDER
THIS  SUBSECTION  WITH  RESPECT  TO CARE PROVIDED IN A RESIDENCE THAT IS
WHOLLY EXEMPTED FROM REAL PROPERTY TAXATION OR TO AN INDIVIDUAL  WHO  IS
NOT  A RESIDENT INDIVIDUAL OF THE STATE FOR THE ENTIRE TAXABLE YEAR. THE
RIGHT TO CLAIM A CREDIT OR CREDITS OR  A  PORTION  THEREOF,  WHERE  SUCH
CREDIT  OR  CREDITS  HAVE  BEEN  DIVIDED UNDER THIS SUBSECTION, SHALL BE
PERSONAL TO THE QUALIFIED TAXPAYER AND SHALL  NOT  SURVIVE  HIS  OR  HER
DEATH, BUT SUCH RIGHT MAY BE EXERCISED ON BEHALF OF A CLAIMANT BY HIS OR
HER LEGAL GUARDIAN OR ATTORNEY IN FACT DURING HIS OR HER LIFETIME.
  (5)  THE  COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH AS SUPPORT OF
HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION RECEIPTS FOR QUALIFIED
CARE EXPENSES OR OTHER SUCH PROOFS  OF  PAYMENT  AS  SHALL  SATISFY  THE
COMMISSIONER.
  S  3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.