S T A T E O F N E W Y O R K
________________________________________________________________________
2682
2009-2010 Regular Sessions
I N A S S E M B L Y
January 21, 2009
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Introduced by M. of A. RABBITT, BOYLE, ALFANO, CALHOUN, SAYWARD, RAIA --
Multi-Sponsored by -- M. of A. AMEDORE, BACALLES, BALL, BARCLAY,
BURLING, CONTE, CROUCH, ERRIGO, FINCH, GIGLIO, HAWLEY, HAYES, KOLB,
McDONOUGH, MOLINARO, OAKS, O'MARA, SALADINO, SCOZZAFAVA, TOBACCO,
TOWNSEND, WALKER -- read once and referred to the Committee on Ways
and Means
AN ACT to amend the tax law, in relation to creating an informal care-
giver credit for taxpayers caring for seniors and disabled persons
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) INFORMAL CAREGIVER CREDIT. (1) A QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT
NOT TO EXCEED TWO HUNDRED FIFTY DOLLARS.
(2) THE CREDIT PROVIDED IN PARAGRAPH ONE OF THIS SUBSECTION SHALL BE
AVAILABLE TO ONLY ONE QUALIFIED TAXPAYER PER QUALIFYING ELDERLY OR DISA-
BLED PERSON AND SUCH TAXPAYER SHALL ONLY QUALIFY FOR ONE CREDIT PER TAX
YEAR, REGARDLESS OF THE NUMBER OF QUALIFIED ELDERLY OR DISABLED PERSONS
THE TAXPAYER PROVIDES CARE FOR.
(3) AS USED IN THIS SUBSECTION:
(I) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY THE TAXPAYER FOR
GOODS AND SERVICES NECESSARY TO ASSIST THE INFORMAL CAREGIVER IN CARING
FOR THE QUALIFYING ELDERLY OR DISABLED PERSON.
(II) "QUALIFIED TAXPAYER" SHALL MEAN AN INFORMAL CAREGIVER PROVIDING
CARE TO A QUALIFIED ELDERLY OR DISABLED PERSON.
(III) "QUALIFIED ELDERLY OR DISABLED PERSON" SHALL MEAN A DISABLED
PERSON OR ELDERLY PERSON WHO IS AGE SIXTY-FIVE OR OLDER AND WHO HAS A
MEDICAL CONDITION THAT INTERFERES WITH DAILY LIVING ACTIVITIES, INCLUD-
ING BUT NOT LIMITED TO EATING, DRESSING, MOBILITY AND TAKING MEDICATIONS
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05788-01-9
A. 2682 2
AND WHO HAS DOCUMENTATION OF SUCH MEDICAL CONDITION FROM A MEDICAL
PROFESSIONAL.
(4) THE COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH, AS SUPPORT OF
HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION, RECEIPTS FOR QUALI-
FIED CARE EXPENSES OR OTHER SUCH PROOFS OF PAYMENT AS SHALL SATISFY THE
COMMISSIONER.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.