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Assembly Bill A5583

2009-2010 Legislative Session

Allows tax deduction up to $10,000 on personal income for certain child care

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Archive: Last Bill Status - In Assembly Committee

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2009-A5583 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A5098
2013-2014: A6615

2009-A5583 (ACTIVE) - Summary

Allows tax deduction up to $10,000 on personal income for certain child care; allows deduction to parent of pre-school child or child of another.

2009-A5583 (ACTIVE) - Bill Text download pdf 

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

                                  5583

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 13, 2009
                               ___________

Introduced  by  M. of A. OAKS, ALFANO, BALL, BARRA, HAWLEY, KOLB, WALKER
  -- Multi-Sponsored by -- M. of A. BACALLES,  BARCLAY,  BUTLER,  CONTE,
  CROUCH,  DUPREY,  ERRIGO,  FINCH,  GIGLIO,  JORDAN, McDONOUGH, MILLER,
  MOLINARO, QUINN, RAIA, SAYWARD, THIELE,  TOWNSEND  --  read  once  and
  referred to the Committee on Ways and Means

AN  ACT to amend the tax law, in relation to deductions against personal
  income tax

  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 (v) to read as follows:
  (V) CHILD CARE TAX DEDUCTION.  (1)  A  TAXPAYER  SHALL  BE  ALLOWED  A
DEDUCTION  AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
DEDUCTION SHALL BE EQUAL TO THE AMOUNT OF INCOME NOT TO EXCEED TEN THOU-
SAND DOLLARS EARNED BY  AN  AT  HOME  PARENT  BY  PROVIDING  CHILD  CARE
SERVICES FOR UP TO TWO QUALIFYING CHILDREN.
  (2)(A)  FOR  THE PURPOSES OF THIS SUBSECTION, "AT HOME PARENT" MEANS A
PARENT WHO PROVIDES FULL-TIME CARE AT THE PARENT'S RESIDENCE FOR ONE  OR
MORE  OF  THE PARENT'S OWN QUALIFYING PRE-SCHOOL CHILDREN AND WHO CLAIMS
THE QUALIFYING CHILD AS A DEPENDENT ON THE  PARENT'S  INDIVIDUAL  INCOME
TAX RETURN FOR THE TAXABLE YEAR FOR WHICH THE PARENT CLAIMS THE CREDIT.
  (B)  FOR THE PURPOSES OF THIS SUBSECTION, "PARENT" MEANS AN INDIVIDUAL
WHO:
  (I) IS THE BIOLOGICAL MOTHER OR FATHER OF A QUALIFYING CHILD; OR
  (II) IS THE STEPFATHER OR STEPMOTHER OF A QUALIFYING CHILD; OR
  (III) LEGALLY ADOPTS A QUALIFYING CHILD; OR  HAS  A  QUALIFYING  CHILD
PLACED  IN  THE  INDIVIDUAL'S  HOME  BY  A  CHILD PLACING AGENCY FOR THE
PURPOSE OF LEGALLY ADOPTING THE CHILD; OR
  (IV) IS A LEGAL GUARDIAN OF A QUALIFYING CHILD.
  (C) FOR THE PURPOSES OF THIS SUBSECTION  "QUALIFYING  CHILD"  MEANS  A
CHILD  WHO  IS NOT OLDER THAN SIX YEARS OF AGE AND IS YET TO ENROLL IN A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04327-01-9

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