Assembly Bill A2902

2009-2010 Legislative Session

Provides for tax exemptions related to the elderly, and the reporting of the effects of certain programs related thereto

download bill text pdf

Sponsored By

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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2009-A2902 (ACTIVE) - Details

Current Committee:
Assembly Aging
Law Section:
Elder Law
Laws Affected:
Amd §213, Eld L; amd §616, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A3946
2013-2014: A4225
2015-2016: A2345
2017-2018: A1361
2019-2020: A2110

2009-A2902 (ACTIVE) - Summary

Provides a resident personal income tax exemption to individuals caring for elderly dependents over the age of 62 who reside with such individuals and who are entitled to an exemption for federal income tax purposes; requires the office for the aging to report to the governor and the legislature regarding the effects of such tax credit, its use or non-use and the extent to which such credit aids families.

2009-A2902 (ACTIVE) - Bill Text download pdf 

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

                                  2902

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 21, 2009
                               ___________

Introduced  by  M.  of  A. ENGLEBRIGHT -- Multi-Sponsored by -- M. of A.
  KOON -- read once and referred to the Committee on Aging

AN ACT to amend the elder law, in relation to reports by the office  for
  the  aging  regarding  assistance  to  families for caring for elderly
  dependents; and to amend the tax law,  in  relation  to  providing  an
  additional  personal  income tax exemption for resident individuals in
  certain cases

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

  Section  1.  Section  213  of the elder law is amended by adding a new
subdivision 6 to read as follows:
  6. THE OFFICE FOR THE AGING SHALL BIENNIALLY REPORT  TO  THE  GOVERNOR
AND  LEGISLATURE CONCERNING THE EFFECTS OF SUBSECTION (C) OF SECTION SIX
HUNDRED SIXTEEN OF THE TAX LAW ON PROGRAMS OFFERED UNDER THE AUSPICES OR
WITH THE SUPPORT, DIRECT OR INDIRECT, OF THE OFFICE FOR THE AGING.  SUCH
REPORT  SHALL INCLUDE, BUT NOT BE LIMITED TO, THE USE OR NON-USE OF THIS
INCENTIVE IN COORDINATION WITH SUCH PROGRAMS, THE EXTENT TO  WHICH  THIS
INCENTIVE HAS AIDED FAMILIES IN CARING FOR ELDERLY DEPENDENTS, AND COOR-
DINATION BY THE OFFICE OF THE AVAILABILITY OF THIS ASSISTANCE WITH OTHER
PROGRAMS  FOR THE AGED AND RECOMMENDATIONS FOR PUBLIC INFORMATION ACTIV-
ITIES.
  S 2. Section 616 of the tax law is amended by adding a new  subsection
(c) to read as follows:
  (C)  ADDITIONAL  EXEMPTION. IN ADDITION TO THE EXEMPTIONS PROVIDED FOR
IN SUBSECTION (A) OF THIS SECTION  FOR  TAXABLE  YEARS  BEGINNING  AFTER
DECEMBER THIRTY-FIRST, TWO THOUSAND NINE, A RESIDENT INDIVIDUAL SHALL BE
ALLOWED  A  NEW  YORK  EXEMPTION  IN  AN  AMOUNT  EQUAL TO THE EXEMPTION
PROVIDED FOR IN SUBSECTION (A) OF THIS SECTION FOR EACH DEPENDENT WHO IS
OF THE AGE OF SIXTY-TWO OR OLDER, WHO RESIDES WITH SUCH  RESIDENT  INDI-
VIDUAL, AND FOR WHOM THE RESIDENT INDIVIDUAL IS ENTITLED TO AN EXEMPTION
FOR  THE TAXABLE YEAR FOR FEDERAL INCOME TAX PURPOSES, PROVIDED HOWEVER,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06157-01-9

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