Assembly Bill A2378B

Vetoed By Governor
2013-2014 Legislative Session

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system

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Sponsored By

Archive: Last Bill Status Via S3382 - Vetoed by Governor


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

multi-Sponsors

2013-A2378 - Details

See Senate Version of this Bill:
S3382
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9221, S6458
2015-2016: A6575, S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724
2023-2024: S598

2013-A2378 - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2013-A2378 - Bill Text download pdf

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

                                  2378

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2013
                               ___________

Introduced  by M. of A. CRESPO, RAMOS, RODRIGUEZ, CASTRO, MOYA, ESPINAL,
  RIVERA -- Multi-Sponsored by --  M.  of  A.  AUBRY,  BARRON,  BOYLAND,
  CAMARA,  GIBSON,  HEASTIE,  HOOPER,  JACOBS, PERRY, PRETLOW, ROBINSON,
  SCARBOROUGH, STEVENSON, TITUS -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to providing  for  a  deduction
  from  personal gross income for expenses incurred in the adoption of a
  child in the foster care system

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

  Section 1.  Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
  (39)  THE  AMOUNT  OF  ADOPTION FEES INCLUDING ANY AND ALL MEDICAL AND
LEGAL FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR  INCURRED
BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
A CHILD IN THE FOSTER CARE SYSTEM.
  S  2.  This  act  shall take effect immediately and shall apply to all
taxable years beginning on or after the first of January in the year  in
which it shall have become a law.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02560-01-3


              

co-Sponsors

multi-Sponsors

2013-A2378A - Details

See Senate Version of this Bill:
S3382
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9221, S6458
2015-2016: A6575, S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724
2023-2024: S598

2013-A2378A - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2013-A2378A - Bill Text download pdf

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

                                 2378--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2013
                               ___________

Introduced  by M. of A. CRESPO, RAMOS, RODRIGUEZ, MOYA, ESPINAL, RIVERA,
  TITONE, CUSICK, MALLIOTAKIS, BORELLI, SEPULVEDA -- Multi-Sponsored  by
  --  M.  of A. AUBRY, BARRON, BOYLAND, CAMARA, GIBSON, HEASTIE, HOOPER,
  JACOBS, PERRY, PRETLOW, ROBINSON,  SCARBOROUGH,  STEVENSON,  TITUS  --
  read once and referred to the Committee on Ways and Means -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT requiring the office of children and family services to complete
  a report on the impact of a  tax  deduction  for  expenses,  including
  adoption  fees,  medical  and  legal  fees,  court costs and any other
  related expenses paid or incurred by  a  taxpayer  attributed  to  the
  adoption of a child in foster care

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

  Section 1. 1. The office of children and family services, in consulta-
tion with the department of  taxation  and  finance,  shall  complete  a
report on the impact of a tax deduction for expenses, including adoption
fees, medical and legal fees, court costs and any other related expenses
paid  or incurred by a taxpayer attributed to the adoption of a child in
foster care.
  2. Such report shall include, but not be limited to:
  (a) the trend of adoptions for children in foster care over  the  past
ten years;
  (b)  how  many  children  have aged out of foster care in the past ten
years while in the custody of the state;
  (c) the length of the waiting period prior to  adoption  for  children
who were in the state foster care system;
  (d) the racial and ethnic breakdown of children adopted;
  (e)  the current number of children who have been placed in the foster
care system more than once over the past three years;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02560-02-3

              

co-Sponsors

multi-Sponsors

2013-A2378B (ACTIVE) - Details

See Senate Version of this Bill:
S3382
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9221, S6458
2015-2016: A6575, S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724
2023-2024: S598

2013-A2378B (ACTIVE) - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2013-A2378B (ACTIVE) - Bill Text download pdf

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

                                 2378--B

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2013
                               ___________

Introduced  by M. of A. CRESPO, RAMOS, RODRIGUEZ, MOYA, ESPINAL, RIVERA,
  TITONE, CUSICK, MALLIOTAKIS, BORELLI, SEPULVEDA -- Multi-Sponsored  by
  --  M.  of A. AUBRY, BARRON, BOYLAND, CAMARA, GIBSON, HEASTIE, HOOPER,
  JACOBS, PERRY, PRETLOW, ROBINSON,  SCARBOROUGH,  STEVENSON,  TITUS  --
  read once and referred to the Committee on Ways and Means -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee -- reported and referred to the Committee on Rules
  -- Rules Committee discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to the Committee on Rules

AN  ACT  to  amend the tax law, in relation to providing for a deduction
  from personal gross income for expenses incurred in the adoption of  a
  child in the foster care system

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

  Section 1.  Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 41 to read as follows:
  (41) THE AMOUNT OF ADOPTION FEES INCLUDING ANY  AND  ALL  MEDICAL  AND
LEGAL  FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
A CHILD IN THE FOSTER CARE SYSTEM.
  S 2. This act shall take effect immediately and  shall  apply  to  all
taxable  years beginning on or after the first of January in the year in
which it shall have become a law.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02560-04-3


              

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