S T A T E O F N E W Y O R K
________________________________________________________________________
4624
2009-2010 Regular Sessions
I N A S S E M B L Y
February 5, 2009
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Introduced by M. of A. WALKER, QUINN, TOBACCO, BARRA, ALFANO, KOLB,
RAIA, SALADINO, CONTE, McDONOUGH, FIELDS, DUPREY, McKEVITT, THIELE,
GIGLIO, SCOZZAFAVA, SAYWARD, FINCH -- Multi-Sponsored by -- M. of A.
BURLING, CROUCH, ERRIGO, MOLINARO, RABBITT, WEISENBERG -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to giving an income tax credit
to parents of children with autism for expenses of working at home
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 TO PARENTS OF AUTISTIC CHILDREN FOR EXPENSES OF WORKING AT
HOME. FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
SAND NINE, A TAXPAYER WHO IS A PARENT OR GUARDIAN OF A CHILD WHO HAS
BEEN DIAGNOSED BY A PHYSICIAN AS HAVING THE DISEASE OF AUTISM, SHALL BE
GIVEN A CREDIT AGAINST THE TAX IMPOSED BY THIS CHAPTER OF UP TO TWO
THOUSAND DOLLARS FOR WORK EXPENSES INCURRED FOR WORKING AT HOME.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01783-01-9