S T A T E O F N E W Y O R K
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6624
2009-2010 Regular Sessions
I N A S S E M B L Y
March 6, 2009
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Introduced by M. of A. FIELDS -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to providing an additional
personal income tax exemption to an individual taxpayer who cares for
a parent or immediate family member, seventy years of age or older,
residing in the household of the taxpayer
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. 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 EXEMPTION PROVIDED FOR
IN SUBSECTION (A) OF THIS SECTION FOR TAXABLE YEARS BEGINNING AFTER
JANUARY FIRST, TWO THOUSAND TEN, A RESIDENT INDIVIDUAL SHALL BE ALLOWED
AN ADDITIONAL NEW YORK EXEMPTION OF ONE THOUSAND DOLLARS FOR EACH
DEPENDENT WHO IS OF THE AGE OF SEVENTY OR OLDER, WHOSE GROSS INCOME FOR
THE TAXABLE YEAR IS NOT MORE THAN FIVE THOUSAND DOLLARS, OR IN THE CASE
OF A HUSBAND AND WIFE WHERE INCOME IS DETERMINED JOINTLY, WHOSE GROSS
INCOME IS NOT MORE THAN SEVEN THOUSAND FIVE HUNDRED DOLLARS. FOR THE
PURPOSES OF THIS SUBSECTION THE TERM "DEPENDENT" SHALL MEAN ANY OF THE
FOLLOWING INDIVIDUALS FOR WHOM OVER ONE-HALF OF THE SUPPORT FOR THE
TAXABLE YEAR WAS RECEIVED FROM THE TAXPAYER, AND WHO HAVE RESIDED IN THE
PRINCIPAL RESIDENCE OF THE TAXPAYER FOR MORE THAN NINE MONTHS OF SUCH
TAXABLE YEAR:
(1) IMMEDIATE FAMILY MEMBER OR SIBLING OF THE TAXPAYER;
(2) THE MOTHER OR FATHER OF THE TAXPAYER; OR
(3) THE STEPMOTHER OR STEPFATHER OF THE TAXPAYER.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09111-01-9