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

                                  4546

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 4, 2009
                               ___________

Introduced by M. of A. WALKER, TOBACCO, BARRA, ALFANO, KOLB, RAIA, SALA-
  DINO,  CONTE,  McDONOUGH,  FIELDS,  DUPREY,  McKEVITT, THIELE, GIGLIO,
  SCOZZAFAVA, SAYWARD, FINCH -- Multi-Sponsored by -- M. of A. BACALLES,
  BURLING, CROUCH, ERRIGO, MOLINARO, QUINN, RABBITT, WEISENBERG --  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  EIGHT,  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.
                                                           LBD01744-01-9