senate Bill S613A

Amended

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees and employees with a similar credit

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 03 / Mar / 2011
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 03 / Mar / 2011
    • PRINT NUMBER 613A
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / May / 2012
    • AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 17 / May / 2012
    • PRINT NUMBER 613B

Summary

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.

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Bill Details

See Assembly Version of this Bill:
A4245
Versions:
S613
S613A
S613B
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยงยง210 & 606, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S6222, A4597A
2007-2008: A5136

Sponsor Memo

BILL NUMBER:S613A

TITLE OF BILL:
An act
to amend the tax law, in relation to providing employers a tax credit
for senior dependent care provided to employees
and providing taxpayers with a credit for their own payments for such
care

PURPOSE OR GENERAL IDEA OF BILL:
Provides employers with a tax credit for care to adult dependents of
employees and expenditures to provide dependent employees with a
similar credit.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Amends Tax Law section 210 to add a new subdivision 43 that
creates a income tax credit of up to $1000 per adult care recipient
to any employer who provides or pays for adult dependent care for the
adult dependents of its employees during business hours.

Section 2: Amends Tax Law section 606 to add a new subsection (ss) to
allow a taxpayer credit against the tax. imposed in an amount not in
excess of $1000 for each adult day care recipient, which care must be
provided in an eligible facility.

Section 3 and 4 - The commissioners of taxation and finance and
children and family services shall promulgate any and all rules and
regulations and take any other measure necessary to implement this
act on its effective date.

JUSTIFICATION:
An increasing number of New Yorkers are relying on adult care services
to provide care for their adult dependents while they work outside
the home. These services will become even more common as the number
of senior citizens in New York continues to grow over the next
several years. Just as child day care services have become an
essential element of our state economy and help millions of New
Yorkers to balance the needs of career and family, adult care
services provide an equally important service to the growing
population of New Yorkers who balance careers with caring for elderly
or disabled relatives. This tax credit would help ease the financial
burdens on caregivers and help ensure that dependent senior citizens
receive the quality care and services they need. It would also
encourage employers to offer adult care services to their employees.

PRIOR LEGISLATIVE HISTORY:
2005-06 A.2781 Ways & Means
2007-08 A.5136 Ways & Means
2009-10 S.6222 Investigations & Government Operations

EFFECTIVE DATE:
This act shall take effect on the 1st of January next succeeding the
date on which it shall have become a law and shall apply to taxable
years commencing on and after such effective date; provided, however,
that effective immediately, the addition, amendment and/or repeal of
any rule or regulation necessary for the implementation of this act


on its effective date are authorized and directed to be made and
completed on or before such effective date.

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

                                 613--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sen.  KLEIN  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to providing employers a tax
  credit for senior dependent care provided to employees  and  providing
  taxpayers with a credit for their own payments for such care

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

  Section 1. Section 210 of the tax law  is  amended  by  adding  a  new
subdivision 43 to read as follows:
  43.  (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR ANY TAXABLE YEAR AN AMOUNT NOT IN EXCESS OF  ONE  THOU-
SAND  DOLLARS,  FOR  EACH  ADULT  CARE RECIPIENT, OF THE AMOUNT ACTUALLY
EXPENDED BY ANY EMPLOYER PROVIDING OR PAYING ANOTHER TO PROVIDE  DEPEND-
ENT CARE FOR EMPLOYEES DURING THE EMPLOYEES' WORK HOURS, WHICH CARE MUST
BE  PROVIDED  IN  AN ELIGIBLE FACILITY, AS DESCRIBED IN PARAGRAPH (C) OF
THIS SUBDIVISION.   CREDIT IS  APPLIED  TO  THE  COST  OF  ANY  CONTRACT
EXECUTED  BY  THE  EMPLOYER  FOR ANOTHER PROVIDER OF SERVICES TO PROVIDE
DEPENDENT CARE; OR, IF THE EMPLOYER ELECTS  TO  PROVIDE  DEPENDENT  CARE
ITSELF,  TO  EXPENSES INCURRED FOR:   DEPENDENT CARE STAFF, LEARNING AND
RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION  AND  MAINTE-
NANCE  OF A FACILITY.  THIS COST IS NET OF ANY REIMBURSEMENT. THE CREDIT
SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYEE  AND
SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
UNDER  THIS  SUBDIVISION SHALL NOT BE USED BY ANY CORPORATION OTHER THAN
THE CORPORATION ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A  TAX  YEAR;
HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04909-02-1

S. 613--A                           2

LIABILITY,  THE  AMOUNT  OF  EXCESS  SHALL  NOT BE REFUNDABLE OR CARRIED
FORWARD TO ANY OTHER TAXABLE YEAR.
  (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
CARE/ELDER  CARE  HOME  APPROVED  BY  THE  OFFICE OF CHILDREN AND FAMILY
SERVICES FOR PARTICIPATION IN THE UNITED STATES DEPARTMENT  OF  AGRICUL-
TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
EMPLOYEES  IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A FACILITY
AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING  PHYSICAL,
EMOTIONAL,  OR  MENTAL DISABILITIES IN EITHER A COMMUNITY-BASED FACILITY
OR A FACILITY AT THE EMPLOYMENT SITE.
  (D) EMPLOYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE TAX CREDIT BY THE
OFFICE OF CHILDREN AND FAMILY  SERVICES  FOR  PROGRAMS  SERVING  ELDERLY
ADULTS  AND  BY THE COMMISSIONER FOR PROGRAMS SERVING OTHER ADULT DEPEN-
DENTS.
  (E) IN ADDITION TO THE CREDIT ALLOWED PURSUANT  TO  PARAGRAPH  (A)  OF
THIS  SUBDIVISION,  THERE SHALL BE ALLOWED AN ADDITIONAL CREDIT, SUBJECT
TO THE PROVISIONS OF PARAGRAPH (B) OF THIS SUBDIVISION,  FOR  ADDITIONAL
ELIGIBLE EXPENSES ASSUMED OR INCURRED BY THE EMPLOYER WHICH INCREASE THE
QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT CARE IN THE COMMU-
NITY  USED  BY  EMPLOYEES DURING THE EMPLOYEES' WORK HOURS.  THE COMMIS-
SIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING  THE  ELIGIBILITY
OF EXPENSES AND THE AMOUNT OF THE CREDIT ALLOWABLE THEREFOR. THE COMMIS-
SIONER  SHALL  FURTHER  PROVIDE  AN ADDITIONAL CREDIT FOR ADMINISTRATIVE
COSTS INCURRED IN COMPLYING WITH THE FOREGOING PROVISIONS.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(ss) to read as follows:
  (SS)  DEPENDENT  ELDERLY  CARE  CREDIT.  (1)  (A)  A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  IN  AN  AMOUNT
NOT  IN  EXCESS OF ONE THOUSAND DOLLARS, FOR EACH ADULT DAY CARE RECIPI-
ENT, OF THE AMOUNT ACTUALLY EXPENDED BY AN EMPLOYER PROVIDING OR  PAYING
ANOTHER  TO  PROVIDE  DEPENDENT CARE FOR EMPLOYEES DURING THE EMPLOYEES'
WORK HOURS, WHICH CARE MUST BE PROVIDED  IN  AN  ELIGIBLE  FACILITY,  AS
DESCRIBED  IN  SUBPARAGRAPH (C) OF THIS PARAGRAPH.  CREDIT IS APPLIED TO
THE COST OF ANY CONTRACT EXECUTED BY THE EMPLOYER FOR ANOTHER ENTITY  TO
PROVIDE  DEPENDENT CARE; OR, IF THE EMPLOYER ELECTS TO PROVIDE DEPENDENT
CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE  STAFF,  LEARNING
AND RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION AND MAIN-
TENANCE OF A FACILITY.  THIS COST IS NET OF ANY REIMBURSEMENT. THE CRED-
IT SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY EMPLOYEES AND
SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
UNDER  THIS  PARAGRAPH  SHALL NOT BE USED BY ANY EMPLOYER OTHER THAN THE
EMPLOYER ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A  TAX  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.
  (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
CARE/ELDER CARE HOME APPROVED BY  THE  OFFICE  OF  CHILDREN  AND  FAMILY
SERVICES  FOR  PARTICIPATION IN THE UNITED STATES DEPARTMENT OF AGRICUL-

S. 613--A                           3

TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
EMPLOYEES IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A  FACILITY
AT  THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING PHYSICAL,
EMOTIONAL,  OR  MENTAL DISABILITIES IN EITHER A COMMUNITY-BASED FACILITY
OR A FACILITY AT THE EMPLOYMENT SITE.
  (D) EMPLOYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE TAX CREDIT BY THE
OFFICE OF CHILDREN AND FAMILY  SERVICES  FOR  PROGRAMS  SERVING  ELDERLY
ADULTS  AND  BY THE COMMISSIONER FOR PROGRAMS SERVING OTHER ADULT DEPEN-
DENTS.
  (E) IN ADDITION TO THE CREDIT ALLOWED PURSUANT TO SUBPARAGRAPH (A)  OF
THIS  PARAGRAPH, THERE SHALL BE ALLOWED AN ADDITIONAL CREDIT, SUBJECT TO
THE PROVISIONS OF SUBPARAGRAPH (B) OF  THIS  PARAGRAPH,  FOR  ADDITIONAL
ELIGIBLE EXPENSES ASSUMED OR INCURRED BY THE EMPLOYER WHICH INCREASE THE
QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT CARE IN THE COMMU-
NITY  USED  BY  EMPLOYEES DURING THE EMPLOYEES' WORK HOURS.  THE COMMIS-
SIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING  THE  ELIGIBILITY
OF  EXPENSES  AND  THE  AMOUNT  OF  THE CREDIT ALLOWABLE THEREFOR.   THE
COMMISSIONER SHALL FURTHER PROVIDE AN ADDITIONAL CREDIT FOR  ADMINISTRA-
TIVE COSTS INCURRED IN COMPLYING WITH THE FOREGOING PROVISIONS.
  (2)  (A)  A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED
BY THIS ARTICLE IN AN AMOUNT NOT IN EXCESS OF ONE THOUSAND DOLLARS,  FOR
EACH  ADULT  DAY  CARE RECIPIENT, OF THE AMOUNT ACTUALLY EXPENDED BY THE
TAXPAYER AS PAYMENT TO AN ELIGIBLE FACILITY FOR PROVIDING DEPENDENT CARE
DURING THE TAXPAYER'S WORK HOURS, WHICH CARE  MUST  BE  PROVIDED  IN  AN
ELIGIBLE  FACILITY,  AS DESCRIBED IN SUBPARAGRAPH (C) OF THIS PARAGRAPH.
THIS COST IS NET OF ANY REIMBURSEMENT. THE CREDIT SHALL NOT  BE  ALLOWED
FOR  ANY  EXPENSES  WHICH ARE PAID BY AN EMPLOYER AND SERVE AS THE BASIS
FOR A TAX CREDIT FOR SUCH EMPLOYER.   THE  CREDITS  ALLOWED  UNDER  THIS
PARAGRAPH  SHALL  NOT  BE  USED  BY ANY TAXPAYER OTHER THAN THE TAXPAYER
ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A  TAX  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.
  (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
CARE/ELDER CARE HOME APPROVED BY  THE  OFFICE  OF  CHILDREN  AND  FAMILY
SERVICES  FOR  PARTICIPATION IN THE UNITED STATES DEPARTMENT OF AGRICUL-
TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
EMPLOYEES IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A  FACILITY
AT  THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING PHYSICAL,
EMOTIONAL, OR MENTAL DISABILITIES IN EITHER A  COMMUNITY-BASED  FACILITY
OR A FACILITY AT THE EMPLOYMENT SITE.
  S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new  clause  (xxxii)  to  read  as
follows:

(XXXII) DEPENDENT ELDERLY CARE       AMOUNT OF CREDIT FOR
CREDIT UNDER SUBSECTION (SS)         DEPENDENT ELDERLY CARE
                                     UNDER SUBDIVISION FORTY-THREE
                                     OF SECTION TWO HUNDRED TEN

S. 613--A                           4

  S 4. The commissioners of taxation and finance and 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 on January first next succeeding the
date on which it shall have become a law  and  shall  apply  to  taxable
years commencing on and after such effective date.

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