Do you support this bill?

Assembly Bill A4597

2009-2010 Legislative Session

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees and employees with a similar credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

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

2009-A4597 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A4245
2013-2014: A2170
2015-2016: A1068
2017-2018: A3707
2019-2020: A5292
2021-2022: A3546

2009-A4597 - Summary

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.

2009-A4597 - Bill Text download pdf 

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

                                  4597

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 5, 2009
                               ___________

Introduced  by  M.  of  A.  CYMBROWITZ  -- read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to providing  employers  a  tax
  credit  for  senior dependent care provided to employees and providing
  taxpayers with a credit for their own payments for such care

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

  Section  1.  Section  210  of  the  tax law is amended by adding a new
subdivision 41 to read as follows:
  41. (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED  BY
THIS  ARTICLE  FOR  ANY  TAXABLE YEAR AN AMOUNT NOT IN EXCESS OF FIFTEEN
HUNDRED DOLLARS, FOR EACH ADULT CARE RECIPIENT, OF THE  AMOUNT  ACTUALLY
EXPENDED  BY ANY EMPLOYER PROVIDING OR PAYING ANOTHER TO PROVIDE DEPEND-
ENT CARE FOR EMPLOYEES DURING THE EMPLOYEES' WORK HOURS, WHICH CARE MUST
BE PROVIDED IN AN ELIGIBLE FACILITY, AS DESCRIBED IN  PARAGRAPH  (C)  OF
THIS  SUBDIVISION.    CREDIT  IS  APPLIED  TO  THE  COST OF ANY CONTRACT
EXECUTED BY THE EMPLOYER FOR ANOTHER PROVIDER  OF  SERVICES  TO  PROVIDE
DEPENDENT  CARE;  OR,  IF  THE EMPLOYER ELECTS TO PROVIDE DEPENDENT CARE
ITSELF, TO EXPENSES INCURRED FOR:   DEPENDENT CARE STAFF,  LEARNING  AND
RECREATIONAL  MATERIALS  AND EQUIPMENT, AND THE CONSTRUCTION AND MAINTE-
NANCE OF A FACILITY.  THIS COST IS NET OF ANY REIMBURSEMENT. THE  CREDIT
SHALL  NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYEE AND
SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
UNDER THIS SUBDIVISION SHALL NOT BE USED BY ANY CORPORATION  OTHER  THAN
THE CORPORATION ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT  ALLOWABLE  AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A TAX YEAR;
HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
LIABILITY, THE AMOUNT OF EXCESS  SHALL  NOT  BE  REFUNDABLE  OR  CARRIED
FORWARD TO ANY OTHER TAXABLE YEAR.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02635-02-9

2009-A4597A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A4245
2013-2014: A2170
2015-2016: A1068
2017-2018: A3707
2019-2020: A5292
2021-2022: A3546

2009-A4597A (ACTIVE) - Summary

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.

2009-A4597A (ACTIVE) - Bill Text download pdf 

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

                                 4597--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 5, 2009
                               ___________

Introduced  by  M.  of  A.  CYMBROWITZ  -- read once and referred to the
  Committee on Ways and Means --  committee  discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to providing employers a tax
  credit for senior dependent care provided to employees  and  providing
  taxpayers with a credit for their own payments for such care

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

  Section 1. Section 210 of the tax law  is  amended  by  adding  a  new
subdivision 41 to read as follows:
  41.  (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR ANY TAXABLE YEAR AN AMOUNT NOT IN EXCESS OF  ONE  THOU-
SAND  DOLLARS,  FOR  EACH  ADULT  CARE RECIPIENT, OF THE AMOUNT ACTUALLY
EXPENDED BY ANY EMPLOYER PROVIDING OR PAYING ANOTHER TO PROVIDE  DEPEND-
ENT CARE FOR EMPLOYEES DURING THE EMPLOYEES' WORK HOURS, WHICH CARE MUST
BE  PROVIDED  IN  AN ELIGIBLE FACILITY, AS DESCRIBED IN PARAGRAPH (C) OF
THIS SUBDIVISION.   CREDIT IS  APPLIED  TO  THE  COST  OF  ANY  CONTRACT
EXECUTED  BY  THE  EMPLOYER  FOR ANOTHER PROVIDER OF SERVICES TO PROVIDE
DEPENDENT CARE; OR, IF THE EMPLOYER ELECTS  TO  PROVIDE  DEPENDENT  CARE
ITSELF,  TO  EXPENSES INCURRED FOR:   DEPENDENT CARE STAFF, LEARNING AND
RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION  AND  MAINTE-
NANCE  OF A FACILITY.  THIS COST IS NET OF ANY REIMBURSEMENT. THE CREDIT
SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYEE  AND
SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
UNDER  THIS  SUBDIVISION SHALL NOT BE USED BY ANY CORPORATION OTHER THAN
THE CORPORATION ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A  TAX  YEAR;
HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
LIABILITY,  THE  AMOUNT  OF  EXCESS  SHALL  NOT BE REFUNDABLE OR CARRIED
FORWARD TO ANY OTHER TAXABLE YEAR.
  (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;

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.