senate Bill S2179

Amended

Establishes the "caregiver's assistance act" giving income tax credits and deductions and a real property tax exemption to certain persons who help seniors

download pdf

Sponsor

Bill Status


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

actions

  • 14 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / May / 2013
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / May / 2013
    • PRINT NUMBER 2179A
  • 15 / May / 2013
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 15 / May / 2013
    • PRINT NUMBER 2179B
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Mar / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 31 / Mar / 2014
    • PRINT NUMBER 2179C

Summary

Establishes the "caregiver's assistance act"; allows a personal income tax credit equal to twenty percent of qualified care expenses in an amount equal to or less than two thousand seventy-five dollars for the taxable year that is paid by taxpayer for the care of a qualifying senior family member; authorizes a basic or an enhanced (STAR) exemption on a pro-rated basis to property where a senior citizen residing with a taxpayer would otherwise meet the eligibility requirements, except for ownership requirements, and where, in the case of an enhanced exemption, the income of the senior and the spouse of the senior considered separately from the remainder of the household would meet the applicable income requirements; provides that such basic or an enhanced exemption shall be on a pro-rated basis.

do you support this bill?

Bill Details

See Assembly Version of this Bill:
A2432
Versions:
S2179
S2179A
S2179B
S2179C
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §425, RPT L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S884, A3849
2009-2010: S1574, A2656
2007-2008: A1464

Sponsor Memo

BILL NUMBER:S2179

TITLE OF BILL: An act to amend the tax law and the real property tax
law, in relation to establishing the "caregiver's assistance act"

PURPOSE: To provide tax credits and exemptions to aid those who
provide informal, unpaid care of their elderly relatives.

SUMMARY OF PROVISIONS: The bill makes the following changes in State
tax law:

Section 1. Short Title: Caregiver's Assistance Act.

Section 2. Adds a new subsection (vv) to section 606 of the tax law,
to provide a refundable credit to qualified taxpayers who provide
informal, unpaid care to senior family members. The credit amount is
209s of the first $2,400 spent by the taxpayer on behalf of a senior
relative, plus $75 for any amount spent in excess of $240. The maximum
credit is thus $555. A senior family member is a person who is 60
years old or older, who is related within the third degree of
consanguinity and who resides in the taxpayer's home and whose New
York adjusted gross income is $13,000 or less for a single person, or
$20,000 or less for a married couple. The credit is not applicable to
taxpayers whose adjusted gross income is $45,000 for a single
taxpayer, or $60,000 for married taxpayers.

Section 3. Adds a new paragraph (d) to subdivision 4-a of section 425
of the real property tax law, to allow a pro-rated basic or enhanced
STAR exemption that would apply if the senior owned the home to a
residence in which a senior lives with taxpayer. The exemption would
apply to that portion of the home used by the senior for living and
the provision of care. Thus, in a 2,000 square foot house, if the
senior member occupied one 10x12 room (120 square feet), and there was
a second room used for the provision of case of equal size, the amount
of the STAR exemption would be 12% the total basic or enhanced
exemption.

EXISTING LAW: Current law provides none of the enhanced penalties
described in this bill.

JUSTIFICATION: The largest amount of care provided to seniors in New
York is provided by family. In the most reliable and recent studies
"Informal, Unpaid, Care Giving To New York State Elders: A Telephone
Survey, 2001," Center For Aging Policy Research, State University Of
New York At Stonybrook, the number of caregivers is estimated at
734,000, or roughly 9.6% of the 7,650,000 households in New York,
providing an average of 22 hours of care per week. The study estimates
the value of this care at $11.2 billion annually. These are charges
and costs which the State does not now bear.

The purpose of this legislation is to provide not only a recognition
of what has been termed the "love-equity" provided by these care
givers for their senior relatives, but also to provide an incentive
for more families to provide the care, and to encourage families
currently providing the care to continue to do so for longer period.


LEGISLATIVE HISTORY:

S.884 of 2012- Referred to Investigations and Government Operations
01/04/12

FISCAL IMPLICATIONS: TBD.

LOCAL FISCAL IMPLICATIONS:

EFFECTIVE DATE: This bill shall take effect on the January 1st after
the date on which it becomes law.

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

                                  2179

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- 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 and the real property tax law,  in  relation
  to establishing the "caregiver's assistance 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 "caregiver's assistance act".
  S  2. Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
  (VV) ELDER 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 SENIOR FAMILY
MEMBER. 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. NO CREDIT  SHALL
BE  GRANTED  UNDER  THIS SUBSECTION IF NEW YORK ADJUSTED GROSS INCOME IS
GREATER THAN FORTY-FIVE THOUSAND DOLLARS FOR A SINGLE TAXPAYER OR  SIXTY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05880-01-3

S. 2179                             2

THOUSAND DOLLARS FOR MARRIED TAXPAYERS, OR IF THE TAXPAYER HAS TAKEN THE
CREDIT  FOR  CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES AUTHORIZED IN
THIS SECTION.
  (2) AS USED IN THIS SUBSECTION:
  (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  SENIOR  FAMILY MEMBER" IS A RELATIVE OF THE TAXPAYER
WITHIN THE THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH  THE  TAXPAYER
AND WHO IS SIXTY YEARS OR OLDER AND WHOSE NEW YORK ADJUSTED GROSS INCOME
IS THIRTEEN THOUSAND DOLLARS OR LESS FOR A SINGLE FAMILY MEMBER OR TWEN-
TY  THOUSAND  OR  LESS  FOR  MARRIED FAMILY MEMBERS. A QUALIFYING SENIOR
FAMILY MEMBER INCLUDES A PERSON WHO OTHERWISE MEETS  THE  QUALIFICATIONS
SPECIFIED  IN THE PRECEDING SENTENCE BUT WHO OCCUPIES A SEPARATE ROOM OR
ROOMS IN OR AT THE RESIDENCE OF THE TAXPAYER,  SUCH  AS  THOSE  COMMONLY
REFERRED TO AS MOTHER-IN-LAW APARTMENTS, BUT SHALL NOT INCLUDE A TENANT,
SUBTENANT,  ROOMER  OR  BOARDER  WHO  PAYS  A LEASE OR RENTAL FEE TO THE
TAXPAYER FOR THE SPACE.
  (C) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY  THE  TAXPAYER  FOR
GOODS  AND  SERVICES  NECESSARY  TO  ALLOW  THE QUALIFYING SENIOR FAMILY
MEMBER TO BE MAINTAINED IN THE  TAXPAYER'S  RESIDENCE  WHICH  GOODS  AND
SERVICES  ARE:  (I)  PROVIDED  TO  OR  FOR THE BENEFIT OF THE QUALIFYING
SENIOR FAMILY MEMBER OR TO ASSIST THE TAXPAYER IN CARING FOR THE  QUALI-
FYING  SENIOR  FAMILY MEMBER; OR PROVIDED BY AN ORGANIZATION OR AN INDI-
VIDUAL NOT RELATED TO THE  TAXPAYER  OR  THE  QUALIFYING  SENIOR  FAMILY
MEMBER;  AND  (II)  NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE
PROGRAMS. SUCH EXPENSES INCLUDE, BUT ARE NOT  LIMITED  TO,  HOME  HEALTH
AGENCY  SERVICES,  ADULT DAY CARE, COMPANIONSHIP SERVICES, PERSONAL CARE
ATTENDANT SERVICES, HOMEMAKER SERVICES, RESPITE CARE, HEALTH CARE EQUIP-
MENT 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

S. 2179                             3

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.  Subdivision  4-a of section 425 of the real property tax law is
amended by adding a new paragraph (d) to read as follows:
  (D) A BASIC OR AN ENHANCED EXEMPTION SHALL BE PROVIDED ON A  PRO-RATED
BASIS  TO PROPERTY WHERE A SENIOR CITIZEN RESIDING WITH A TAXPAYER WOULD
OTHERWISE MEET THE ELIGIBILITY REQUIREMENTS SET  FORTH  IN  SUBDIVISIONS
THREE  AND/OR  FOUR  OF THIS SECTION, EXCEPT FOR OWNERSHIP REQUIREMENTS,
AND WHERE, IN THE CASE OF AN  ENHANCED  EXEMPTION,  THE  INCOME  OF  THE
SENIOR  AND  THE  SPOUSE  OF  THE  SENIOR CONSIDERED SEPARATELY FROM THE
REMAINDER OF THE HOUSEHOLD WOULD MEET THE INCOME REQUIREMENTS SET  FORTH
IN SUBDIVISION FOUR OF THIS SECTION. SUCH BASIC OR AN ENHANCED EXEMPTION
SHALL  BE  PROVIDED  ON  A  PRO-RATED  BASIS TO THE PROPERTY AS FOLLOWS:
MULTIPLY THE EXEMPTION THAT WOULD BE GRANTED TO THE PROPERTY AS A  WHOLE
IF  THE  PROPERTY WERE ELIGIBLE FOR THE BASIC OR THE ENHANCED EXEMPTION,
AS APPLICABLE, BY A FRACTION, THE  NUMERATOR  OF  WHICH  IS  THE  SQUARE
FOOTAGE  OF  THE  ROOM  OR  ROOMS  USED BY SUCH SENIOR FAMILY MEMBER FOR
LIVING SPACE, AND THE DENOMINATOR OF WHICH IS THE TOTAL  SQUARE  FOOTAGE
OF THE RESIDENCE. EXCEPT AS PROVIDED IN THIS PARAGRAPH, OR AS INCONSIST-
ENT  WITH THE PURPOSES OF THIS PARAGRAPH, ALL OTHER REQUIREMENTS OF THIS
SECTION  SHALL  BE  APPLICABLE  TO  SUCH  PRO-RATED  BASIC  OR  ENHANCED
EXEMPTION.
  S  4. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.