S T A T E O F N E W Y O R K
________________________________________________________________________
5070
2009-2010 Regular Sessions
I N A S S E M B L Y
February 10, 2009
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Introduced by M. of A. BRODSKY, DINOWITZ, PAULIN, WRIGHT -- Multi-Spon-
sored by -- M. of A. GALEF, GOTTFRIED, JOHN, V. LOPEZ, MILLMAN, PHEF-
FER, SWEENEY -- read once and referred to the Committee on Ways and
Means
AN ACT to amend the tax law, in relation to providing an exemption to an
individual taxpayer who takes care of a parent or grandparent,
sixty-two years of age or older, residing in the household
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 THE CASE OF AN INDIVIDUAL WHO HAS A
QUALIFIED PARENT OR GRANDPARENT LIVING IN THE SAME HOUSEHOLD, THERE
SHALL BE ALLOWED AN ADDITIONAL PERSONAL INCOME TAX EXEMPTION FOR EACH
QUALIFIED PARENT OR GRANDPARENT RESIDING IN THAT HOUSEHOLD. FOR PURPOSES
OF THIS SUBSECTION THE TERM "QUALIFIED PARENT OR GRANDPARENT" MEANS A
PARENT OR GRANDPARENT WHO:
(1) HAS AS HIS OR HER PRINCIPAL PLACE OF ABODE THE PRINCIPAL RESIDENCE
OF THE TAXPAYER AND IS A MEMBER OF THE TAXPAYER'S HOUSEHOLD FOR MORE
THAN ONE HUNDRED EIGHTY DAYS OF THE CALENDAR YEAR DURING WHICH THE TAXA-
BLE YEAR OF THE TAXPAYER BEGINS,
(2) IS A DEPENDENT OF THE TAXPAYER (WITHIN THE MEANING GIVEN TO SUCH
TERM BY SUBSECTION (A) OF SECTION ONE HUNDRED FIFTY-TWO OF THE INTERNAL
REVENUE CODE OTHER THAN PARAGRAPH NINE OF SUCH SUBSECTION FOR SUCH
CALENDAR YEAR), AND
(3) AT THE CLOSE OF SUCH CALENDAR YEAR, IS SIXTY-TWO YEARS OF AGE OR
OLDER.
S 2. This act shall take effect on the thirty-first of December in the
year in which it shall have become a law and shall apply to taxable
years beginning after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08273-01-9