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

                                  6624

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 6, 2009
                               ___________

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