S T A T E   O F   N E W   Y O R K
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                                  4822

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             April 27, 2011
                               ___________

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 enacting 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
(tt) to read as follows:
  (TT)  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.
                                                           LBD02722-02-1

              

S. 4822                             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 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.