Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jul 01, 2010 |
held for consideration in ways and means |
Apr 13, 2010 |
referred to ways and means |
Assembly Bill A10661
2009-2010 Legislative Session
Sponsored By
MONTESANO
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
Actions
co-Sponsors
Andrew Raia
Joseph Saladino
2009-A10661 (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง606, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
A139
2009-A10661 (ACTIVE) - Sponsor Memo
BILL NUMBER:A10661 TITLE OF BILL: An act to amend the tax law, in relation to allowing a tax credit for expenses by parents for autistic children PURPOSE OF GENERAL IDEA OF BILL: The purpose of this bill is to give a with autism to cover any required educational expenses that.may need to be provided for the child. SUMMARY OF SPECIFIC: Section 606 of the tax law is amended by adding a new subsection (qq) JUSTIFICATION: A parent who has a child with autism may be subject to many additional expenses to assure that their child has the chance to receive a quality education. Specialized services are needed which could include tutors, physical or occupational therapists or even private schooling. All of these additional services come at a price. Parents and the families of a child with autism can be overwhelmed by the magni- tude of services. This bill will allow a tax credit of up to $5,000 to parents to cover required educational expenses so that a family is not overwhelmed with expenses that it takes to provide for the care of their child. PRIOR LEGISLATIVE HISTORY: A10944 - 2008; A4546 - 2009 FISCAL IMPLICATIONS: The amount of the credit shall be up to five thou-
2009-A10661 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 10661 I N A S S E M B L Y April 13, 2010 ___________ Introduced by M. of A. MONTESANO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to allowing a tax credit for expenses by parents for autistic children THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 606 of the tax law is amended by adding a new subsection (qq) to read as follows: (QQ) CREDIT FOR EXPENSES BY PARENTS FOR AUTISTIC CHILDREN. FOR TAXABLE YEARS BEGINNING AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND NINE, A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI- CLE FOR EXPENSES OF A PRIVATE SCHOOL, INCLUDING TUITION, ROOM, BOARD AND EDUCATIONAL SUPPLIES, TUTORS OR ADDITIONAL EDUCATIONAL SERVICES, EXPENDED BY PARENTS FOR THEIR AUTISTIC CHILDREN, IF SUCH EXPENSES ARE REQUIRED BECAUSE THE CHILD HAS BEEN DIAGNOSED BY A PHYSICIAN AS HAVING THE DISEASE OF AUTISM. THE AMOUNT OF THE CREDIT SHALL BE UP TO FIVE THOUSAND DOLLARS FOR SUCH EXPENSES MADE DURING THE TAXABLE YEAR PER CHILD. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01744-02-0
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