NY State Assembly Bill 2011-A4245

Assembly Bill A4245

2011-2012 Legislative Session

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees and employees with a similar credit

download bill text pdf

Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 21, 2012	print number 4245a
May 21, 2012	amend (t) and recommit to ways and means
Jan 04, 2012	referred to ways and means
Feb 02, 2011	referred to ways and means

Bill Amendments

Original

A (Active)

2011-A4245 - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A4597
2013-2014: A2170
2015-2016: A1068
2017-2018: A3707
2019-2020: A5292
2021-2022: A3546

2011-A4245 - Summary

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.

2011-A4245 - Bill Text download pdf

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

                                  4245

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 2, 2011
                               ___________

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

AN ACT to amend the tax law, in relation to providing  employers  a  tax
  credit  for  senior dependent care provided to employees and providing
  taxpayers with a credit for their own payments for such care

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  210  of  the  tax law is amended by adding a new
subdivision 43 to read as follows:
  43. (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED  BY
THIS  ARTICLE  FOR ANY TAXABLE YEAR AN AMOUNT NOT IN EXCESS OF ONE THOU-
SAND DOLLARS, FOR EACH ADULT CARE  RECIPIENT,  OF  THE  AMOUNT  ACTUALLY
EXPENDED  BY ANY EMPLOYER PROVIDING OR PAYING ANOTHER TO PROVIDE DEPEND-
ENT CARE FOR EMPLOYEES DURING THE EMPLOYEES' WORK HOURS, WHICH CARE MUST
BE PROVIDED IN AN ELIGIBLE FACILITY, AS DESCRIBED IN  PARAGRAPH  (C)  OF
THIS  SUBDIVISION.    CREDIT  IS  APPLIED  TO  THE  COST OF ANY CONTRACT
EXECUTED BY THE EMPLOYER FOR ANOTHER PROVIDER  OF  SERVICES  TO  PROVIDE
DEPENDENT  CARE;  OR,  IF  THE EMPLOYER ELECTS TO PROVIDE DEPENDENT CARE
ITSELF, TO EXPENSES INCURRED FOR:   DEPENDENT CARE STAFF,  LEARNING  AND
RECREATIONAL  MATERIALS  AND EQUIPMENT, AND THE CONSTRUCTION AND MAINTE-
NANCE OF A FACILITY.  THIS COST IS NET OF ANY REIMBURSEMENT. THE  CREDIT
SHALL  NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYEE AND
SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
UNDER THIS SUBDIVISION SHALL NOT BE USED BY ANY CORPORATION  OTHER  THAN
THE CORPORATION ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT  ALLOWABLE  AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A TAX YEAR;
HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
LIABILITY, THE AMOUNT OF EXCESS  SHALL  NOT  BE  REFUNDABLE  OR  CARRIED
FORWARD TO ANY OTHER TAXABLE YEAR.
  (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07792-01-1

A. 4245                             2

CARE/ELDER  CARE  HOME  APPROVED  BY  THE  OFFICE OF CHILDREN AND FAMILY
SERVICES FOR PARTICIPATION IN THE UNITED STATES DEPARTMENT  OF  AGRICUL-
TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
EMPLOYEES  IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A FACILITY
AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING  PHYSICAL,
EMOTIONAL,  OR  MENTAL DISABILITIES IN EITHER A COMMUNITY-BASED FACILITY
OR A FACILITY AT THE EMPLOYMENT SITE.
  (D) EMPLOYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE TAX CREDIT BY THE
OFFICE OF CHILDREN AND FAMILY  SERVICES  FOR  PROGRAMS  SERVING  ELDERLY
ADULTS  AND  BY THE COMMISSIONER FOR PROGRAMS SERVING OTHER ADULT DEPEN-
DENTS.
  (E) IN ADDITION TO THE CREDIT ALLOWED PURSUANT  TO  PARAGRAPH  (A)  OF
THIS  SUBDIVISION,  THERE SHALL BE ALLOWED AN ADDITIONAL CREDIT, SUBJECT
TO THE PROVISIONS OF PARAGRAPH (B) OF THIS SUBDIVISION,  FOR  ADDITIONAL
ELIGIBLE EXPENSES ASSUMED OR INCURRED BY THE EMPLOYER WHICH INCREASE THE
QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT CARE IN THE COMMU-
NITY  USED  BY  EMPLOYEES DURING THE EMPLOYEES' WORK HOURS.  THE COMMIS-
SIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING  THE  ELIGIBILITY
OF EXPENSES AND THE AMOUNT OF THE CREDIT ALLOWABLE THEREFOR. THE COMMIS-
SIONER  SHALL  FURTHER  PROVIDE  AN ADDITIONAL CREDIT FOR ADMINISTRATIVE
COSTS INCURRED IN COMPLYING WITH THE FOREGOING PROVISIONS.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(ss) to read as follows:
  (SS)  DEPENDENT  ELDERLY  CARE  CREDIT.  (1)  (A)  A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  IN  AN  AMOUNT
NOT  IN  EXCESS OF ONE THOUSAND DOLLARS, FOR EACH ADULT DAY CARE RECIPI-
ENT, OF THE AMOUNT ACTUALLY EXPENDED BY AN EMPLOYER PROVIDING OR  PAYING
ANOTHER  TO  PROVIDE  DEPENDENT CARE FOR EMPLOYEES DURING THE EMPLOYEES'
WORK HOURS, WHICH CARE MUST BE PROVIDED  IN  AN  ELIGIBLE  FACILITY,  AS
DESCRIBED  IN  SUBPARAGRAPH (C) OF THIS PARAGRAPH.  CREDIT IS APPLIED TO
THE COST OF ANY CONTRACT EXECUTED BY THE EMPLOYER FOR ANOTHER ENTITY  TO
PROVIDE  DEPENDENT CARE; OR, IF THE EMPLOYER ELECTS TO PROVIDE DEPENDENT
CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE  STAFF,  LEARNING
AND RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION AND MAIN-
TENANCE OF A FACILITY.  THIS COST IS NET OF ANY REIMBURSEMENT. THE CRED-
IT SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY EMPLOYEES AND
SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
UNDER  THIS  PARAGRAPH  SHALL NOT BE USED BY ANY EMPLOYER OTHER THAN THE
EMPLOYER ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A  TAX  YEAR;
HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
LIABILITY,  THE  AMOUNT  OF  EXCESS  SHALL  NOT BE REFUNDABLE OR CARRIED
FORWARD TO ANY OTHER TAXABLE YEAR.
  (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
CARE/ELDER CARE HOME APPROVED BY  THE  OFFICE  OF  CHILDREN  AND  FAMILY
SERVICES  FOR  PARTICIPATION IN THE UNITED STATES DEPARTMENT OF AGRICUL-
TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
EMPLOYEES IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A  FACILITY
AT  THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING PHYSICAL,
EMOTIONAL, OR MENTAL DISABILITIES IN EITHER A  COMMUNITY-BASED  FACILITY
OR A FACILITY AT THE EMPLOYMENT SITE.

A. 4245                             3

  (D) EMPLOYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE TAX CREDIT BY THE
OFFICE  OF  CHILDREN  AND  FAMILY  SERVICES FOR PROGRAMS SERVING ELDERLY
ADULTS AND BY THE COMMISSIONER FOR PROGRAMS SERVING OTHER  ADULT  DEPEN-
DENTS.
  (E)  IN ADDITION TO THE CREDIT ALLOWED PURSUANT TO SUBPARAGRAPH (A) OF
THIS PARAGRAPH, THERE SHALL BE ALLOWED AN ADDITIONAL CREDIT, SUBJECT  TO
THE  PROVISIONS  OF  SUBPARAGRAPH  (B) OF THIS PARAGRAPH, FOR ADDITIONAL
ELIGIBLE EXPENSES ASSUMED OR INCURRED BY THE EMPLOYER WHICH INCREASE THE
QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT CARE IN THE COMMU-
NITY USED BY EMPLOYEES DURING THE EMPLOYEES' WORK HOURS.    THE  COMMIS-
SIONER  SHALL  PROMULGATE RULES AND REGULATIONS DEFINING THE ELIGIBILITY
OF EXPENSES AND THE AMOUNT  OF  THE  CREDIT  ALLOWABLE  THEREFOR.    THE
COMMISSIONER  SHALL FURTHER PROVIDE AN ADDITIONAL CREDIT FOR ADMINISTRA-
TIVE COSTS INCURRED IN COMPLYING WITH THE FOREGOING PROVISIONS.
  (2) (A) A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE  TAX  IMPOSED
BY  THIS ARTICLE IN AN AMOUNT NOT IN EXCESS OF ONE THOUSAND DOLLARS, FOR
EACH ADULT DAY CARE RECIPIENT, OF THE AMOUNT ACTUALLY  EXPENDED  BY  THE
TAXPAYER AS PAYMENT TO AN ELIGIBLE FACILITY FOR PROVIDING DEPENDENT CARE
DURING  THE  TAXPAYER'S  WORK  HOURS,  WHICH CARE MUST BE PROVIDED IN AN
ELIGIBLE FACILITY, AS DESCRIBED IN SUBPARAGRAPH (C) OF  THIS  PARAGRAPH.
THIS  COST  IS NET OF ANY REIMBURSEMENT. THE CREDIT SHALL NOT BE ALLOWED
FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYER AND SERVE  AS  THE  BASIS
FOR  A  TAX  CREDIT  FOR SUCH EMPLOYER.   THE CREDITS ALLOWED UNDER THIS
PARAGRAPH SHALL NOT BE USED BY ANY  TAXPAYER  OTHER  THAN  THE  TAXPAYER
ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
AMOUNT  ALLOWABLE  AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A TAX YEAR;
HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
LIABILITY, THE AMOUNT OF EXCESS  SHALL  NOT  BE  REFUNDABLE  OR  CARRIED
FORWARD TO ANY OTHER TAXABLE YEAR.
  (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
CARE/ELDER  CARE  HOME  APPROVED  BY  THE  OFFICE OF CHILDREN AND FAMILY
SERVICES FOR PARTICIPATION IN THE UNITED STATES DEPARTMENT  OF  AGRICUL-
TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
EMPLOYEES  IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A FACILITY
AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING  PHYSICAL,
EMOTIONAL,  OR  MENTAL DISABILITIES IN EITHER A COMMUNITY-BASED FACILITY
OR A FACILITY AT THE EMPLOYMENT SITE.
  S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended by adding a new clause (xxxii) to read as
follows:

(XXXII) DEPENDENT ELDERLY CARE       AMOUNT OF CREDIT FOR
CREDIT UNDER SUBSECTION (SS)         DEPENDENT ELDERLY CARE
                                     UNDER SUBDIVISION FORTY-THREE
                                     OF SECTION TWO HUNDRED TEN

  S 4. The commissioners of taxation and finance and children and family
services shall promulgate any and all rules and regulations and take any
other measures necessary to implement this act on its effective date.
  S 5. This act shall take effect on January first next  succeeding  the
date  on  which  it  shall  have become a law and shall apply to taxable
years commencing on and after such effective date.

2011-A4245A (ACTIVE) - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: A4597
2013-2014: A2170
2015-2016: A1068
2017-2018: A3707
2019-2020: A5292
2021-2022: A3546

2011-A4245A (ACTIVE) - Summary

2011-A4245A (ACTIVE) - Bill Text download pdf

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

                                 4245--A

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 2, 2011
                               ___________

Introduced  by  M.  of  A.  CYMBROWITZ  -- 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 establishing business  fran-
  chise and personal income tax credits for employers which provide care
  for  the  elderly  dependents of their employees during work hours and
  establishing a personal income tax credit for the provision of care to
  the elderly dependent of a taxpayer during work hours

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  210  of  the  tax law is amended by adding a new
subdivision 45 to read as follows:
  45. EMPLOYEE ELDERLY DEPENDENT CARE CREDIT.  (A) ALLOWANCE OF  CREDIT.
THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE FOR THE AMOUNT, NOT TO EXCEED ONE THOUSAND DOLLARS FOR EACH EMPLOYEE
DEPENDENT  FOR  WHICH  ADULT  DAY  CARE  SERVICES ARE PROVIDED, ACTUALLY
EXPENDED BY THE TAXPAYER PROVIDING OR PAYING ANOTHER TO PROVIDE  DEPEND-
ENT  CARE FOR THE TAXPAYER'S EMPLOYEES' DEPENDENTS DURING THE EMPLOYEES'
WORK HOURS, WHICH CARE MUST BE PROVIDED  IN  AN  ELIGIBLE  FACILITY,  AS
DESCRIBED  IN  PARAGRAPH  (C) OF THIS SUBDIVISION.  CREDIT IS APPLIED TO
THE COST OF ANY CONTRACT EXECUTED BY THE TAXPAYER FOR  ANOTHER  PROVIDER
OF  SERVICES  TO  PROVIDE  DEPENDENT CARE; OR, IF THE TAXPAYER ELECTS TO
PROVIDE DEPENDENT CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE
STAFF, LEARNING  AND  RECREATIONAL  MATERIALS  AND  EQUIPMENT,  AND  THE
CONSTRUCTION  AND  MAINTENANCE  OF A FACILITY.   THIS COST IS NET OF ANY
REIMBURSEMENT. THE CREDIT SHALL NOT BE ALLOWED FOR  ANY  EXPENSES  WHICH
ARE PAID BY AN EMPLOYEE AND SERVE AS THE BASIS FOR A PERSONAL INCOME TAX
CREDIT.  THE CREDITS ALLOWED UNDER THIS SUBDIVISION SHALL NOT BE USED BY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07792-02-2

A. 4245--A                          2

ANY CORPORATION OTHER THAN THE CORPORATION ACTUALLY QUALIFYING  FOR  THE
CREDITS.
  (B)  CARRYOVER.  CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE
YEARS IF THE AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY  IN
A  TAX  YEAR;  HOWEVER,  THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT
EXCEEDS THE TAX LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE  REFUNDABLE
OR CARRIED FORWARD TO ANY OTHER TAXABLE YEAR.
  (C) ELIGIBLE FACILITY. AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY
ENROLLMENT  FOR THE TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS
OF AGE OR OLDER AND BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE
LAW OR REGULATIONS; OR MUST SERVE FIVE OR FEWER  PERSONS  AGE  SIXTY  OR
OLDER  IN  A FAMILY CHILD CARE/ELDER CARE HOME APPROVED BY THE OFFICE OF
CHILDREN AND FAMILY SERVICES FOR  PARTICIPATION  IN  THE  UNITED  STATES
DEPARTMENT  OF  AGRICULTURE  CHILD  AND ADULT NUTRITION PROGRAM; OR MUST
SERVE ADULT RELATIVES OF EMPLOYEES IN  EITHER  A  COMMUNITY-BASED  ELDER
CARE  FACILITY OR A FACILITY AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT
DEPENDENTS HAVING PHYSICAL, EMOTIONAL, OR MENTAL DISABILITIES IN  EITHER
A COMMUNITY-BASED FACILITY OR A FACILITY AT THE EMPLOYMENT SITE.
  (D)  CERTIFICATION. TAXPAYERS   SHALL BE CERTIFIED AS ELIGIBLE FOR THE
TAX CREDIT BY THE OFFICE OF CHILDREN AND FAMILY  SERVICES  FOR  PROGRAMS
SERVING  ELDERLY  ADULTS  AND  BY  THE COMMISSIONER FOR PROGRAMS SERVING
OTHER ADULT DEPENDENTS.
  (E) ADDITIONAL CREDIT.  IN ADDITION TO THE CREDIT ALLOWED PURSUANT  TO
PARAGRAPH  (A) OF THIS SUBDIVISION, THERE SHALL BE ALLOWED AN ADDITIONAL
CREDIT, SUBJECT TO THE PROVISIONS OF PARAGRAPH (B) OF THIS  SUBDIVISION,
FOR  ADDITIONAL  ELIGIBLE  EXPENSES  ASSUMED OR INCURRED BY THE EMPLOYER
WHICH INCREASE THE QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT
CARE IN THE COMMUNITY USED  BY  EMPLOYEES  DURING  THE  EMPLOYEES'  WORK
HOURS.  THE COMMISSIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING
THE  ELIGIBILITY  OF  EXPENSES  AND  THE  AMOUNT OF THE CREDIT ALLOWABLE
THEREFOR. THE COMMISSIONER SHALL FURTHER PROVIDE  AN  ADDITIONAL  CREDIT
FOR  ADMINISTRATIVE  COSTS  INCURRED  IN  COMPLYING  WITH  THE FOREGOING
PROVISIONS.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(uu) to read as follows:
  (UU)  DEPENDENT  ELDERLY  CARE  CREDIT. (1) EMPLOYER. (A) ALLOWANCE OF
CREDIT.  A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR THE AMOUNT, NOT TO EXCEED ONE THOUSAND DOLLARS FOR EACH
EMPLOYEE DEPENDENT FOR WHICH ADULT DAY CARE SERVICES ARE PROVIDED, ACTU-
ALLY EXPENDED BY THE TAXPAYER PROVIDING OR  PAYING  ANOTHER  TO  PROVIDE
DEPENDENT  CARE  FOR  THE  TAXPAYER'S  EMPLOYEES'  DEPENDENTS DURING THE
EMPLOYEES' WORK HOURS, WHICH CARE MUST BE PROVIDED IN AN ELIGIBLE FACIL-
ITY, AS DESCRIBED IN SUBPARAGRAPH (C) OF  THIS  PARAGRAPH.    CREDIT  IS
APPLIED TO THE COST OF ANY CONTRACT EXECUTED BY THE TAXPAYER FOR ANOTHER
ENTITY  TO PROVIDE DEPENDENT CARE; OR, IF THE TAXPAYER ELECTS TO PROVIDE
DEPENDENT CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE  STAFF,
LEARNING  AND RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION
AND MAINTENANCE OF A FACILITY.  THIS COST IS NET OF  ANY  REIMBURSEMENT.
THE  CREDIT  SHALL  NOT  BE  ALLOWED  FOR ANY EXPENSES WHICH ARE PAID BY
EMPLOYEES AND SERVE AS THE BASIS FOR A PERSONAL INCOME TAX  CREDIT.  THE
CREDITS  ALLOWED  UNDER THIS PARAGRAPH SHALL NOT BE USED BY ANY EMPLOYER
OTHER THAN THE EMPLOYER ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CARRYOVER.  CREDIT MAY BE CARRIED FORWARD FOR THE FIVE  SUCCESSIVE
YEARS  IF THE AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN
A TAX YEAR; HOWEVER, THEREAFTER, IF THE AMOUNT  ALLOWABLE  AS  A  CREDIT

A. 4245--A                          3

EXCEEDS  THE TAX LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE REFUNDABLE
OR CARRIED FORWARD TO ANY OTHER TAXABLE YEAR.
  (C)  ELIGIBLE  FACILITY.    AN  ELIGIBLE FACILITY MUST HAVE AN AVERAGE
DAILY ENROLLMENT FOR THE TAXABLE YEAR OF NO LESS THAN SIX PERSONS  SIXTY
YEARS  OF  AGE  OR  OLDER  AND BE LICENSED OR CERTIFIED ACCORDING TO THE
APPLICABLE LAW OR REGULATIONS; OR MUST SERVE FIVE OR FEWER  PERSONS  AGE
SIXTY  OR  OLDER  IN A FAMILY CHILD CARE/ELDER CARE HOME APPROVED BY THE
OFFICE OF CHILDREN AND FAMILY SERVICES FOR PARTICIPATION IN  THE  UNITED
STATES  DEPARTMENT  OF AGRICULTURE CHILD AND ADULT NUTRITION PROGRAM; OR
MUST SERVE ADULT RELATIVES OF  EMPLOYEES  IN  EITHER  A  COMMUNITY-BASED
ELDER  CARE FACILITY OR A FACILITY AT THE EMPLOYMENT SITE; OR MUST SERVE
ADULT DEPENDENTS HAVING PHYSICAL, EMOTIONAL, OR MENTAL  DISABILITIES  IN
EITHER A COMMUNITY-BASED FACILITY OR A FACILITY AT THE EMPLOYMENT SITE.
  (D)  CERTIFICATION.   TAXPAYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE
TAX CREDIT BY THE OFFICE OF CHILDREN AND FAMILY  SERVICES  FOR  PROGRAMS
SERVING  ELDERLY  ADULTS  AND  BY  THE COMMISSIONER FOR PROGRAMS SERVING
OTHER ADULT DEPENDENTS.
  (E) ADDITIONAL CREDIT.  IN ADDITION TO THE CREDIT ALLOWED PURSUANT  TO
SUBPARAGRAPH (A) OF THIS PARAGRAPH, THERE SHALL BE ALLOWED AN ADDITIONAL
CREDIT, SUBJECT TO THE PROVISIONS OF SUBPARAGRAPH (B) OF THIS PARAGRAPH,
FOR  ADDITIONAL  ELIGIBLE  EXPENSES  ASSUMED OR INCURRED BY THE EMPLOYER
WHICH INCREASE THE QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT
CARE IN THE COMMUNITY USED  BY  EMPLOYEES  DURING  THE  EMPLOYEES'  WORK
HOURS.  THE COMMISSIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING
THE  ELIGIBILITY  OF  EXPENSES  AND  THE  AMOUNT OF THE CREDIT ALLOWABLE
THEREFOR.  THE COMMISSIONER SHALL FURTHER PROVIDE AN  ADDITIONAL  CREDIT
FOR  ADMINISTRATIVE  COSTS  INCURRED  IN  COMPLYING  WITH  THE FOREGOING
PROVISIONS.
  (2) INDIVIDUAL.  (A) ALLOWANCE OF CREDIT.  A TAXPAYER SHALL BE ALLOWED
A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE AMOUNT, NOT  TO
EXCEED  ONE  THOUSAND DOLLARS FOR EACH ELDERLY DEPENDENT OF THE TAXPAYER
FOR WHICH ADULT DAY CARE SERVICES ARE PROVIDED, ACTUALLY EXPENDED BY THE
TAXPAYER AS PAYMENT TO AN ELIGIBLE FACILITY FOR PROVIDING DEPENDENT CARE
DURING THE TAXPAYER'S WORK HOURS, WHICH CARE  MUST  BE  PROVIDED  IN  AN
ELIGIBLE  FACILITY,  AS DESCRIBED IN SUBPARAGRAPH (C) OF THIS PARAGRAPH.
THIS COST IS NET OF ANY REIMBURSEMENT. THE CREDIT SHALL NOT  BE  ALLOWED
FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYER OF THE TAXPAYER AND SERVE
AS  THE  BASIS  FOR A TAX CREDIT FOR SUCH EMPLOYER.  THE CREDITS ALLOWED
UNDER THIS PARAGRAPH SHALL NOT BE USED BY ANY TAXPAYER  OTHER  THAN  THE
TAXPAYER ACTUALLY QUALIFYING FOR THE CREDITS.
  (B)  CARRYOVER.  CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE
YEARS IF THE AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY  IN
A  TAX  YEAR;  HOWEVER,  THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT
EXCEEDS THE TAX LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE  REFUNDABLE
OR CARRIED FORWARD TO ANY OTHER TAXABLE YEAR.
  (C)  ELIGIBLE  FACILITY.    AN  ELIGIBLE FACILITY MUST HAVE AN AVERAGE
DAILY ENROLLMENT FOR THE TAXABLE YEAR OF NO LESS THAN SIX PERSONS  SIXTY
YEARS  OF  AGE  OR  OLDER  AND BE LICENSED OR CERTIFIED ACCORDING TO THE
APPLICABLE LAW OR REGULATIONS; OR MUST SERVE FIVE OR FEWER  PERSONS  AGE
SIXTY  OR  OLDER  IN A FAMILY CHILD CARE/ELDER CARE HOME APPROVED BY THE
OFFICE OF CHILDREN AND FAMILY SERVICES FOR PARTICIPATION IN  THE  UNITED
STATES  DEPARTMENT  OF AGRICULTURE CHILD AND ADULT NUTRITION PROGRAM; OR
MUST SERVE ADULT RELATIVES OF  EMPLOYEES  IN  EITHER  A  COMMUNITY-BASED
ELDER  CARE FACILITY OR A FACILITY AT THE EMPLOYMENT SITE; OR MUST SERVE
ADULT DEPENDENTS HAVING PHYSICAL, EMOTIONAL, OR MENTAL  DISABILITIES  IN
EITHER A COMMUNITY-BASED FACILITY OR A FACILITY AT THE EMPLOYMENT SITE.

A. 4245--A                          4

  S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new  clause  (xxxiv)  to  read  as
follows:

(XXXIV) DEPENDENT ELDERLY CARE       AMOUNT OF CREDIT FOR
CREDIT UNDER PARAGRAPH ONE OF        EMPLOYEE ELDERLY DEPENDENT CARE
SUBSECTION (UU)                      UNDER SUBDIVISION FORTY-FIVE
                                     OF SECTION TWO HUNDRED TEN

  S  4. 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  and after such effective date; provided,
however, that, effective immediately, the commissioners of taxation  and
finance, and children and family services are authorized and directed to
promulgate any rules and regulations, and take any other measures neces-
sary to implement the provisions of this act on its effective date.

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