Senate Bill S3201A

2013-2014 Legislative Session

Establishes the New York state foreign dependent children tax inclusion act

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

Bill Amendments

2013-S3201 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§614 & 616, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S7622
2015-2016: S2785
2017-2018: S2703
2019-2020: S5004
2021-2022: S5470
2023-2024: S7188

2013-S3201 - Summary

Establishes the New York state foreign dependent children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child.

2013-S3201 - Sponsor Memo

2013-S3201 - Bill Text download pdf

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

                                  3201

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  PARKER -- 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 establishing  the  New  York
  state foreign dependent children tax inclusion 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 "New York state foreign dependent children tax inclusion act".
  S 2. Subsection (c) of section 614 of the tax law, as amended by chap-
ter 170 of the laws of 1994, is amended to read as follows:
  (c)  Head of household. (1) For taxable years beginning after nineteen
hundred ninety-six, the New York standard deduction of an individual who
is a head of household shall be ten thousand five hundred  dollars;  for
taxable  years  beginning  in nineteen hundred ninety-six, such standard
deduction shall be ten thousand dollars; for taxable years beginning  in
nineteen  hundred  ninety-five,  such  standard deduction shall be eight
thousand one hundred fifty dollars;  and  for  taxable  years  beginning
after  nineteen  hundred eighty-nine and before nineteen hundred ninety-
five, such standard deduction shall be seven thousand dollars.
  (2) (A) FOR TAXABLE YEARS BEGINNING AFTER TWO  THOUSAND  FOURTEEN,  AN
INDIVIDUAL  PROVIDING  SUPPORT TO A DEPENDENT CHILD OR CHILDREN RESIDING
OUTSIDE OF THE UNITED STATES SHALL  BE  DEEMED  HEAD  OF  HOUSEHOLD  FOR
PURPOSES OF THIS SUBSECTION WHERE THE INDIVIDUAL PROVIDES PROOF OF:
  (I)  THE  LEGAL  RELATIONSHIP  BETWEEN  THE  INDIVIDUAL AND HIS OR HER
DEPENDENT CHILD OR CHILDREN; AND
  (II) THE AMOUNT  OF  MONEY  WHICH  THE  DEPENDENT  CHILD  OR  CHILDREN
RECEIVED FROM THE INDIVIDUAL.
  (B)  SUPPORT  PROVIDED  TO CHILDREN OUTSIDE OF THE UNITED STATES MEANS
MONEY OR OTHER FINANCIAL SUPPORT WHICH IS SENT  OR  TRANSFERRED  OUTSIDE
THE UNITED STATES TO A DEPENDENT CHILD OF THE INDIVIDUAL.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02218-02-3
              

2013-S3201A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§614 & 616, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S7622
2015-2016: S2785
2017-2018: S2703
2019-2020: S5004
2021-2022: S5470
2023-2024: S7188

2013-S3201A (ACTIVE) - Summary

Establishes the New York state foreign dependent children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child.

2013-S3201A (ACTIVE) - Sponsor Memo

2013-S3201A (ACTIVE) - Bill Text download pdf

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

                                 3201--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to  amend the tax law, in relation to establishing the New York
  state foreign dependent children tax inclusion 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 "New York state foreign dependent children tax inclusion act".
  S 2. Subsection (c) of section 614 of the tax law, as amended by chap-
ter 170 of the laws of 1994, is amended to read as follows:
  (c) Head of household. (1) For taxable years beginning after  nineteen
hundred ninety-six, the New York standard deduction of an individual who
is  a  head of household shall be ten thousand five hundred dollars; for
taxable years beginning in nineteen hundred  ninety-six,  such  standard
deduction  shall be ten thousand dollars; for taxable years beginning in
nineteen hundred ninety-five, such standard  deduction  shall  be  eight
thousand  one  hundred  fifty  dollars;  and for taxable years beginning
after nineteen hundred eighty-nine and before nineteen  hundred  ninety-
five, such standard deduction shall be seven thousand dollars.
  (2)  (A)  FOR  TAXABLE  YEARS BEGINNING AFTER TWO THOUSAND FIFTEEN, AN
INDIVIDUAL PROVIDING SUPPORT TO A DEPENDENT CHILD OR  CHILDREN  RESIDING
OUTSIDE  OF  THE  UNITED  STATES  SHALL  BE DEEMED HEAD OF HOUSEHOLD FOR
PURPOSES OF THIS SUBSECTION WHERE THE INDIVIDUAL PROVIDES PROOF OF:
  (I) THE LEGAL RELATIONSHIP BETWEEN  THE  INDIVIDUAL  AND  HIS  OR  HER
DEPENDENT CHILD OR CHILDREN; AND
  (II)  THE  AMOUNT  OF  MONEY  WHICH  THE  DEPENDENT  CHILD OR CHILDREN
RECEIVED FROM THE INDIVIDUAL.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02218-03-4
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. 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.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.