senate Bill S192A

2011-2012 Legislative Session

Establishes an elder care tax credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 18, 2012 print number 192a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Jan 05, 2011 referred to investigations and government operations

Co-Sponsors

view additional co-sponsors

S192 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2156

S192 - Summary

Establishes an elder tax credit for taxpayers providing elder care and corporations providing elder care for their employees; defines qualified taxpayer as a single person with an income under 40 thousand dollars or a married couple with a joint income of less than 75 thousand dollars; provides that the elderly person be 65 years of age or older with an income under 13 thousand dollars.

S192 - Sponsor Memo

S192 - Bill Text download pdf

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

                                   192

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sens.  MAZIARZ,  DeFRANCISCO,  DIAZ, LANZA, RANZENHOFER,
  SALAND, YOUNG -- read twice and ordered printed, and when  printed  to
  be  committed  to the Committee on Investigations and Government Oper-
  ations

AN ACT to amend the tax law, in relation to establishing an  elder  care
  tax credit

  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 (ss) to read as follows:
  (SS)  ELDER  CARE  CREDIT.  FOR  TAXABLE YEARS COMMENCING ON AND AFTER
JANUARY ONE, TWO  THOUSAND  THIRTEEN,  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT
EQUAL TO ONE THOUSAND DOLLARS. FOR THE PURPOSES  OF  THIS  SUBSECTION  A
"QUALIFIED  TAXPAYER" SHALL MEAN A SINGLE PERSON WITH AN INCOME OF FORTY
THOUSAND DOLLARS OR LESS OR  MARRIED  PERSONS  FILING  JOINTLY  WITH  AN
INCOME OF SEVENTY-FIVE THOUSAND DOLLARS OR LESS WHO CARES FOR AN ELDERLY
DEPENDENT  WHO  IS  SIXTY-FIVE  YEARS  OF  AGE  OR OLDER, RELATED TO THE
TAXPAYER WITHIN THE THIRD DEGREE OF CONSANGUINITY, WHO RESIDED WITH  THE
TAXPAYER  FOR  THE  TWELVE MONTHS IMMEDIATELY PRECEDING THE TAXABLE YEAR
FOR WHICH THE CREDIT IS CLAIMED AND WHOSE INCOME  IS  THIRTEEN  THOUSAND
DOLLARS  OR  LESS  FOR  A  SINGLE  ELDERLY  DEPENDENT OR TWENTY THOUSAND
DOLLARS OR LESS FOR MARRIED ELDERLY DEPENDENTS.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
14 to read as follows:
  14. (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED  BY
THIS ARTICLE FOR ANY TAXABLE YEAR AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT
OF  THE AMOUNT EXPENDED BY ANY EMPLOYER PROVIDING ELDER CARE FOR EMPLOY-
EES DURING THE EMPLOYEE'S WORK HOURS. CREDIT SHALL  BE  APPLIED  TO  THE
COST  OF  ANY CONTRACT EXECUTED BY THE EMPLOYER FOR OFF-SITE SERVICES TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

Co-Sponsors

view additional co-sponsors

S192A (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§606 & 210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S2156

S192A (ACTIVE) - Summary

Establishes an elder tax credit for taxpayers providing elder care and corporations providing elder care for their employees; defines qualified taxpayer as a single person with an income under 40 thousand dollars or a married couple with a joint income of less than 75 thousand dollars; provides that the elderly person be 65 years of age or older with an income under 13 thousand dollars.

S192A (ACTIVE) - Sponsor Memo

S192A (ACTIVE) - Bill Text download pdf

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

                                 192--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  Sens.  MAZIARZ,  DeFRANCISCO,  DIAZ, LANZA, RANZENHOFER,
  SALAND, YOUNG -- read twice and ordered printed, and when  printed  to
  be  committed  to the Committee on Investigations and Government Oper-
  ations -- recommitted to the Committee on Investigations  and  Govern-
  ment  Operations in accordance with Senate Rule 6, sec. 8 -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law, in relation to establishing an  elder  care
  tax credit

  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 (uu) to read as follows:
  (UU)  ELDER  CARE  CREDIT.  FOR  TAXABLE YEARS COMMENCING ON AND AFTER
JANUARY ONE, TWO  THOUSAND  FOURTEEN,  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT
EQUAL TO ONE THOUSAND DOLLARS. FOR THE PURPOSES  OF  THIS  SUBSECTION  A
"QUALIFIED  TAXPAYER" SHALL MEAN A SINGLE PERSON WITH AN INCOME OF FORTY
THOUSAND DOLLARS OR LESS OR  MARRIED  PERSONS  FILING  JOINTLY  WITH  AN
INCOME OF SEVENTY-FIVE THOUSAND DOLLARS OR LESS WHO CARES FOR AN ELDERLY
DEPENDENT  WHO  IS  SIXTY-FIVE  YEARS  OF  AGE  OR OLDER, RELATED TO THE
TAXPAYER WITHIN THE THIRD DEGREE OF CONSANGUINITY, WHO RESIDED WITH  THE
TAXPAYER  FOR  THE  TWELVE MONTHS IMMEDIATELY PRECEDING THE TAXABLE YEAR
FOR WHICH THE CREDIT IS CLAIMED AND WHOSE INCOME  IS  THIRTEEN  THOUSAND
DOLLARS  OR  LESS  FOR  A  SINGLE  ELDERLY  DEPENDENT OR TWENTY THOUSAND
DOLLARS OR LESS FOR MARRIED ELDERLY DEPENDENTS.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
14 to read as follows:
  14. ELDER CARE CREDIT.  (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST
THE TAX IMPOSED BY THIS ARTICLE FOR ANY TAXABLE YEAR AN AMOUNT EQUAL  TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

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