Assembly Bill A6764A

2013-2014 Legislative Session

Authorizes cities having a population of one million or more, which impose a personal income tax, to grant a household and dependent care services credit when necessary for gainful employment

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Archive: Last Bill Status - In Assembly 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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Bill Amendments

2013-A6764 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1310, Tax L

2013-A6764 - Summary

Authorizes cities having a population of one million or more, which impose a personal income tax, to grant a household and dependent care services credit when necessary for gainful employment.

2013-A6764 - Bill Text download pdf 

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

                                  6764

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 18, 2013
                               ___________

Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to a credit for certain  house-
  hold and dependent care services necessary for gainful employment

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

  Section 1. Section 1310 of the tax law is  amended  by  adding  a  new
subsection (g) to read as follows:
  (G) CREDIT FOR CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES NECESSARY
FOR  GAINFUL  EMPLOYMENT. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW
TO THE CONTRARY, ANY CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE,
ACTING  THROUGH  ITS  LOCAL  LEGISLATIVE  BODY, IS HEREBY AUTHORIZED AND
EMPOWERED TO ADOPT AND AMEND LOCAL LAWS GRANTING IN ANY SUCH CITY, ON OR
AFTER TAXABLE YEARS BEGINNING JANUARY FIRST, TWO  THOUSAND  THIRTEEN,  A
CREDIT  AGAINST  THE  CITY  PERSONAL  INCOME TAX EQUAL TO THE APPLICABLE
PERCENTAGE OF THE CREDIT ALLOWED UNDER PARAGRAPH TWO OF  SUBSECTION  (A)
OF  SECTION  TWENTY-ONE  OF THE INTERNAL REVENUE CODE (WITHOUT REGARD TO
WHETHER THE TAXPAYER IN FACT CLAIMED THE CREDIT UNDER SUCH SECTION TWEN-
TY-ONE FOR THE TAXABLE YEAR), TO A TAXPAYER WHO CLAIMED A CREDIT  PURSU-
ANT TO SUBSECTION (C) OF SECTION SIX HUNDRED SIX OF THIS CHAPTER FOR THE
SAME  TAXABLE YEAR, WITH RESPECT TO QUALIFYING INDIVIDUALS AS DEFINED IN
PARAGRAPH ONE OF SUBSECTION (B) OF SECTION TWENTY-ONE  OF  THE  INTERNAL
REVENUE CODE (WITHOUT REGARD TO WHETHER THE TAXPAYER IN FACT CLAIMED THE
CREDIT  UNDER  SUCH  SECTION  TWENTY-ONE  FOR  THE TAXABLE YEAR) WHO ARE
DEPENDENTS OF THE TAXPAYER, AND WHO HAVE NOT ATTAINED THE AGE  OF  FOUR.
THE APPLICABLE PERCENTAGE SHALL BE DETERMINED AS FOLLOWS:
  (A)  IF HOUSEHOLD GROSS INCOME AS DEFINED IN SUBPARAGRAPH (A) OF PARA-
GRAPH THREE OF SUBDIVISION (B) OF SECTION 11-1706 OF THE  ADMINISTRATIVE
CODE OF THE CITY OF NEW YORK IS FORTY-FIVE THOUSAND DOLLARS OR LESS, THE
APPLICABLE PERCENTAGE SHALL BE NINETY PERCENT.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10246-01-3

2013-A6764A - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1310, Tax L

2013-A6764A - Summary

Authorizes cities having a population of one million or more, which impose a personal income tax, to grant a household and dependent care services credit when necessary for gainful employment.

2013-A6764A - Bill Text download pdf 

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

                                 6764--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 18, 2013
                               ___________

Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
  tee on Ways and Means -- committee discharged, bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to a credit against personal
  income taxes imposed by  certain  cities  for  certain  household  and
  dependent care services necessary for gainful employment

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

  Section 1. Section 1310 of the tax law is  amended  by  adding  a  new
subsection (g) to read as follows:
  (G) CREDIT FOR CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES NECESSARY
FOR  GAINFUL  EMPLOYMENT. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW
TO THE CONTRARY, ANY CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE,
ACTING  THROUGH  ITS LOCAL LEGISLATIVE BODY, IS AUTHORIZED AND EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS GRANTING IN SUCH CITY, ON OR AFTER TAXABLE
YEARS BEGINNING JANUARY FIRST, TWO THOUSAND THIRTEEN, A  CREDIT  AGAINST
THE  CITY  PERSONAL INCOME TAX EQUAL TO THE APPLICABLE PERCENTAGE OF THE
CREDIT ALLOWED UNDER PARAGRAPH TWO OF SUBSECTION (A) OF SECTION  TWENTY-
ONE OF THE INTERNAL REVENUE CODE (WITHOUT REGARD TO WHETHER THE TAXPAYER
IN FACT CLAIMED THE CREDIT UNDER SUCH SECTION TWENTY-ONE FOR THE TAXABLE
YEAR),  TO A TAXPAYER WHO CLAIMED A CREDIT PURSUANT TO SUBSECTION (C) OF
SECTION SIX HUNDRED SIX OF THIS CHAPTER FOR THE SAME TAXABLE YEAR,  WITH
RESPECT  TO  QUALIFYING  INDIVIDUALS  AS  DEFINED  IN  PARAGRAPH  ONE OF
SUBSECTION (B) OF SECTION TWENTY-ONE OF THE INTERNAL REVENUE CODE (WITH-
OUT REGARD TO WHETHER THE TAXPAYER IN FACT CLAIMED THE CREDIT UNDER SUCH
SECTION TWENTY-ONE FOR THE TAXABLE  YEAR)  WHO  ARE  DEPENDENTS  OF  THE
TAXPAYER,  AND  WHO  HAVE  NOT ATTAINED THE AGE OF FOUR.  THE APPLICABLE
PERCENTAGE SHALL BE DETERMINED AS FOLLOWS:
  (A) IF HOUSEHOLD GROSS INCOME AS DEFINED IN SUBPARAGRAPH (A) OF  PARA-
GRAPH  THREE OF SUBDIVISION (B) OF SECTION 11-1706 OF THE ADMINISTRATIVE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10246-02-3

2013-A6764B (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1310, Tax L

2013-A6764B (ACTIVE) - Summary

Authorizes cities having a population of one million or more, which impose a personal income tax, to grant a household and dependent care services credit when necessary for gainful employment.

2013-A6764B (ACTIVE) - Bill Text download pdf 

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

                                 6764--B

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 18, 2013
                               ___________

Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
  tee on Ways and Means -- committee discharged, bill  amended,  ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the Committee on Ways and Means in accordance with Assembly Rule 3,
  sec. 2 -- committee discharged, bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to a credit against personal
  income taxes imposed by  certain  cities  for  certain  household  and
  dependent care services necessary for gainful employment

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

  Section 1. Section 1310 of the tax law is  amended  by  adding  a  new
subsection (g) to read as follows:
  (G) CREDIT FOR CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES NECESSARY
FOR  GAINFUL  EMPLOYMENT. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW
TO THE CONTRARY, ANY CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE,
ACTING  THROUGH  ITS LOCAL LEGISLATIVE BODY, IS AUTHORIZED AND EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS GRANTING IN SUCH CITY, ON OR AFTER TAXABLE
YEARS BEGINNING JANUARY FIRST, TWO THOUSAND FOURTEEN, A  CREDIT  AGAINST
THE  CITY  PERSONAL INCOME TAX EQUAL TO THE APPLICABLE PERCENTAGE OF THE
CREDIT ALLOWED UNDER PARAGRAPH TWO OF SUBSECTION (A) OF SECTION  TWENTY-
ONE OF THE INTERNAL REVENUE CODE (WITHOUT REGARD TO WHETHER THE TAXPAYER
IN FACT CLAIMED THE CREDIT UNDER SUCH SECTION TWENTY-ONE FOR THE TAXABLE
YEAR),  TO A TAXPAYER WHO CLAIMED A CREDIT PURSUANT TO SUBSECTION (C) OF
SECTION SIX HUNDRED SIX OF THIS CHAPTER FOR THE SAME TAXABLE YEAR,  WITH
RESPECT  TO  QUALIFYING  INDIVIDUALS  AS  DEFINED  IN  PARAGRAPH  ONE OF
SUBSECTION (B) OF SECTION TWENTY-ONE OF THE INTERNAL REVENUE CODE (WITH-
OUT REGARD TO WHETHER THE TAXPAYER IN FACT CLAIMED THE CREDIT UNDER SUCH
SECTION TWENTY-ONE FOR THE TAXABLE  YEAR)  WHO  ARE  DEPENDENTS  OF  THE
TAXPAYER,  AND  WHO  HAVE  NOT ATTAINED THE AGE OF FOUR.  THE APPLICABLE
PERCENTAGE SHALL BE DETERMINED AS FOLLOWS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10246-03-4

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