S T A T E O F N E W Y O R K
________________________________________________________________________
5114
2009-2010 Regular Sessions
I N A S S E M B L Y
February 10, 2009
___________
Introduced by M. of A. GIGLIO, OAKS, ERRIGO, KOLB, BACALLES, HAWLEY,
TOWNSEND, McKEVITT -- Multi-Sponsored by -- M. of A. BALL, CONTE,
CROUCH, McDONOUGH, O'MARA, SCOZZAFAVA, WALKER -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing additional
personal income tax exemptions for resident individuals who care for a
parent or grandparent over 65 years of age in such individual's house-
hold, and for resident individuals who care for a child, parent or
grandparent with a terminal illness in such individual's 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 two new
subsections (c) and (d) to read as follows:
(C) DEPENDENT ELDERLY PARENT OR GRANDPARENT. IN ADDITION TO THE
EXEMPTIONS GRANTED IN SUBSECTION (A) OF THIS SECTION, A RESIDENT INDI-
VIDUAL SHALL BE ALLOWED AN ADDITIONAL NEW YORK EXEMPTION OF TEN THOUSAND
DOLLARS FOR EACH DEPENDENT WHO IS SIXTY-FIVE YEARS OF AGE OR OLDER, IS
THE PARENT OR GRANDPARENT OF THE RESIDENT INDIVIDUAL, RESIDES IN THE
RESIDENT INDIVIDUAL'S PRINCIPAL RESIDENCE FOR NOT LESS THAN ONE HUNDRED
EIGHTY DAYS DURING THE TAXABLE YEAR, AND THE RESIDENT INDIVIDUAL IS
ENTITLED TO AN EXEMPTION FOR THE TAXABLE YEAR FOR FEDERAL INCOME TAX
PURPOSES. PROVIDED, THAT IF THE NEW YORK INCOME TAXES OF A HUSBAND AND
WIFE ARE SEPARATELY DETERMINED BUT THEIR FEDERAL INCOME TAX IS DETER-
MINED ON A JOINT RETURN, ONLY ONE OF THEM, AT THEIR OPTION, SHALL BE
ENTITLED TO THE ADDITIONAL EXEMPTION OR EXEMPTIONS PROVIDED FOR IN THIS
SUBSECTION.
(D) TERMINALLY ILL CHILD, PARENT OR GRANDPARENT. IN ADDITION TO THE
EXEMPTIONS GRANTED IN SUBSECTIONS (A) AND (C) OF THIS SECTION, A RESI-
DENT INDIVIDUAL SHALL BE ALLOWED AN ADDITIONAL NEW YORK EXEMPTION OF TEN
THOUSAND DOLLARS FOR EACH DEPENDENT WHO IS THE CHILD, PARENT OR GRAND-
PARENT OF THE RESIDENT INDIVIDUAL, SUFFERS FROM A TERMINAL ILLNESS,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05129-01-9
A. 5114 2
RESIDES IN THE RESIDENT INDIVIDUAL'S PRINCIPAL RESIDENCE FOR NOT LESS
THAN ONE HUNDRED EIGHTY DAYS DURING THE TAXABLE YEAR, AND THE RESIDENT
INDIVIDUAL IS ENTITLED TO AN EXEMPTION FOR THE TAXABLE YEAR FOR FEDERAL
INCOME TAX PURPOSES. PROVIDED, THAT IF THE NEW YORK INCOME TAXES OF A
HUSBAND AND WIFE ARE SEPARATELY DETERMINED BUT THEIR FEDERAL INCOME TAX
IS DETERMINED ON A JOINT RETURN, ONLY ONE OF THEM, AT THEIR OPTION,
SHALL BE ENTITLED TO THE ADDITIONAL EXEMPTION OR EXEMPTIONS PROVIDED FOR
IN THIS SUBSECTION.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
taxable years commencing on or after such effective date.