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Assembly Bill A3761A

2011-2012 Legislative Session

Provides for a tax credit for providing shelter to a homeless person 62 years of age or older

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

co-Sponsors

multi-Sponsors

2011-A3761 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A1712
2013-2014: A1762
2015-2016: A4844
2017-2018: A6271
2019-2020: A5710

2011-A3761 - Summary

Provides for a tax credit against personal income tax of $1000 for each homeless person, aged 62 years or older, that the taxpayer provides shelter to the taxpayer's home; the taxpayer must also provide room and board for not less than one year to receive the credit.

2011-A3761 - Bill Text download pdf 

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

                                  3761

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2011
                               ___________

Introduced  by  M.  of  A.  ENGLEBRIGHT -- read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in  relation  to  providing  for  a  credit
  against personal income tax for sheltering a homeless person sixty-two
  years of age or older

  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 (o-1) to read as follows:
  (O-1)  SHELTERING HOMELESS PERSON CREDIT. (1) FOR TAXABLE YEARS BEGIN-
NING ON OR AFTER TWO THOUSAND ELEVEN, A  TAXPAYER  SHALL  BE  ALLOWED  A
CREDIT,  TO  BE  CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER
ALLOWANCE OF ANY OTHER CREDIT PROVIDED UNDER THIS SECTION AND ANY  CRED-
ITS  PERMITTED UNDER SECTIONS SIX HUNDRED TWENTY, SIX HUNDRED TWENTY-ONE
AND SIX HUNDRED THIRTY-FIVE OF THIS ARTICLE. THE AMOUNT  OF  THE  CREDIT
SHALL  BE  ONE THOUSAND DOLLARS FOR EACH HOMELESS PERSON SIXTY-TWO YEARS
OF AGE OR OLDER WHOM THE TAXPAYER SHELTERS IN HIS OR HER HOME, PROVIDING
ROOM AND BOARD, DURING THE TAXABLE YEAR,  PROVIDED  THAT  SUCH  HOMELESS
PERSON  SHALL  HAVE BEEN SHELTERED BY THE TAXPAYER FOR NOT LESS THAN ONE
YEAR.
  (2) IN NO EVENT SHALL THE AMOUNT OF THE CREDIT PROVIDED  FOR  IN  THIS
SUBSECTION  BE  ALLOWED  IN  EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR.
HOWEVER,  IF  THE  AMOUNT  OF  CREDIT  OTHERWISE  ALLOWABLE  UNDER  THIS
SUBSECTION  FOR  ANY  TAXABLE  YEAR  RESULTS  IN SUCH EXCESS AMOUNT, ANY
AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER
TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM  THE  TAXPAYER'S
TAX FOR SUCH YEAR OR YEARS.
  (3)  FOR PURPOSES OF THIS SUBSECTION, "HOMELESS PERSON" SHALL HAVE THE
MEANING PRESCRIBED IN SUBDIVISION TWO OF SECTION FORTY-TWO OF THE SOCIAL
SERVICES LAW, PROVIDED THAT SUCH PERSON IS SIXTY-TWO  YEARS  OF  AGE  OR
OLDER.
  S 2. This act shall take effect immediately.

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

co-Sponsors

multi-Sponsors

2011-A3761A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A1712
2013-2014: A1762
2015-2016: A4844
2017-2018: A6271
2019-2020: A5710

2011-A3761A (ACTIVE) - Summary

Provides for a tax credit against personal income tax of $1000 for each homeless person, aged 62 years or older, that the taxpayer provides shelter to the taxpayer's home; the taxpayer must also provide room and board for not less than one year to receive the credit.

2011-A3761A (ACTIVE) - Bill Text download pdf 

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

                                 3761--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2011
                               ___________

Introduced  by M. of A. ENGLEBRIGHT, TITONE, CAHILL, J. RIVERA, BENEDET-
  TO, MARKEY -- Multi-Sponsored by -- M. of  A.  AUBRY,  BOYLAND,  COOK,
  HEASTIE, MAISEL, PEOPLES-STOKES, N. RIVERA, ROBINSON, SCHIMEL, WEISEN-
  BERG  --  read once and referred to the Committee on Ways and Means --
  recommitted to the Committee on Ways  and  Means  in  accordance  with
  Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  tax  law, in relation to providing for a credit
  against personal income tax for sheltering a homeless person sixty-two
  years of age or older

  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 (o-1) to read as follows:
  (O-1) SHELTERING HOMELESS PERSON CREDIT. (1) FOR TAXABLE YEARS  BEGIN-
NING  ON  OR  AFTER  TWO  THOUSAND TWELVE, A TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE CREDITED AGAINST THE TAX IMPOSED BY  THIS  ARTICLE,  AFTER
ALLOWANCE  OF ANY OTHER CREDIT PROVIDED UNDER THIS SECTION AND ANY CRED-
ITS PERMITTED UNDER SECTIONS SIX HUNDRED TWENTY, SIX HUNDRED  TWENTY-ONE
AND  SIX  HUNDRED  THIRTY-FIVE OF THIS ARTICLE. THE AMOUNT OF THE CREDIT
SHALL BE ONE THOUSAND DOLLARS FOR EACH HOMELESS PERSON  SIXTY-TWO  YEARS
OF AGE OR OLDER WHOM THE TAXPAYER SHELTERS IN HIS OR HER HOME, PROVIDING
ROOM  AND  BOARD,  DURING  THE TAXABLE YEAR, PROVIDED THAT SUCH HOMELESS
PERSON SHALL HAVE BEEN SHELTERED BY THE TAXPAYER FOR NOT LESS  THAN  ONE
YEAR.
  (2)  IN  NO  EVENT SHALL THE AMOUNT OF THE CREDIT PROVIDED FOR IN THIS
SUBSECTION BE ALLOWED IN EXCESS OF THE TAXPAYER'S  TAX  FOR  SUCH  YEAR.
HOWEVER,  IF  THE  AMOUNT  OF  CREDIT  OTHERWISE  ALLOWABLE  UNDER  THIS
SUBSECTION FOR ANY TAXABLE YEAR  RESULTS  IN  SUCH  EXCESS  AMOUNT,  ANY
AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05904-03-2

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