| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 09, 2012 |
print number 4087a |
| Jan 09, 2012 |
amend and recommit to investigations and government operations |
| Jan 04, 2012 |
referred to investigations and government operations |
| Mar 17, 2011 |
referred to investigations and government operations |
Senate Bill S4087A
2011-2012 Legislative Session
Sponsored By
(D) 15th Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
co-Sponsors
(D, WF) Senate District
2011-S4087 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in 2013-2014 Legislative Session:
-
S3744
2011-S4087 - Sponsor Memo
BILL NUMBER:S4087
TITLE OF BILL:
An act
to amend the tax law, in relation to a child care tax credit
PURPOSE:
Establishes a child care tax credit for the purposes of alleviating
child care expenses that coexist with raising a child or children.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Amends section 606 of the tax law by adding a new subsection.
Section 2: Specifies effective date.
JUSTIFICATION:
This is essential in assisting low income or under-employed families
that pay for child care. The child care credit will allow for parents
or guardians to claim up to twenty-five percent of the expenses paid
toward caring for their child up to nineteen years of age. Having
this credit will allow those parents or guardians to continue in or
seek gainful employment, and to have the additional option to attend
school on either a part-time or full-time basis due to the financial
incentives gained from the proposed child care credit.
LEGISLATIVE HISTORY:
2011-S4087 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4087
2011-2012 Regular Sessions
I N S E N A T E
March 17, 2011
___________
Introduced by Sen. ADDABBO -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to a child 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) CHILD CARE CREDIT. (1) ALLOWANCE OF CREDIT. A RESIDENT TAXPAYER
SHALL BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE FOR
CHILD CARE EXPENSES.
(2) CHILD CARE. CHILD CARE MEANS CARE PROVIDED TO A QUALIFYING CHILD
OF THE TAXPAYER FOR THE PURPOSES OF ALLOWING THE TAXPAYER TO BE GAINFUL-
LY EMPLOYED, TO SEEK EMPLOYMENT OR TO ATTEND SCHOOL ON A FULL-TIME OR
PART-TIME BASIS, EXCEPT THAT THE TERM DOES NOT INCLUDE CARE PROVIDED BY:
(A) THE CHILD'S PARENT OR GUARDIAN, UNLESS THE CARE IS PROVIDED BY THE
PARENT IN A CERTIFIED OR REGISTERED CHILD CARE FACILITY; OR THE PARENT
OR GUARDIAN IS PHYSICALLY INCAPABLE OF CARING FOR THE CHILD; OR
(B) A CHILD OF THE TAXPAYER WHO HAS NOT YET ATTAINED AGE NINETEEN
YEARS OF AGE AT THE CLOSE OF THE TAX YEAR.
(3) CHILD CARE EXPENSES. CHILD CARE EXPENSES MEANS THE COSTS ASSOCI-
ATED WITH PROVIDING CHILD CARE TO A QUALIFYING CHILD OF A RESIDENT
TAXPAYER.
(4) QUALIFYING CHILD. QUALIFYING CHILD MEANS A CHILD OF THE TAXPAYER
WHO IS UNDER THIRTEEN YEARS OF AGE, OR WHO IS A DISABLED CHILD.
(5) AMOUNT OF CREDIT. A RESIDENT TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE OF TWENTY-FIVE PERCENT OF THE
EXPENSES OF CHILD CARE.
S 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2012.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03106-01-1
co-Sponsors
(D, WF) Senate District
2011-S4087A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in 2013-2014 Legislative Session:
-
S3744
2011-S4087A (ACTIVE) - Sponsor Memo
BILL NUMBER:S4087A
TITLE OF BILL:
An act
to amend the tax law, in relation to a child care tax credit
PURPOSE:
Establishes a child care tax credit for the purposes of alleviating
child care expenses that coexist with raising a child or children.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1: Amends section 606 of the tax law by adding a new subsection.
Section 2: Specifies effective date.
JUSTIFICATION:
This is essential in assisting low income or under-employed families
that pay for child care. The child care credit will allow for parents
or guardians to claim up to twenty-five percent of the expenses paid
toward caring for their child up to nineteen years of age. Having
this credit will allow those parents or guardians to continue in or
seek gainful employment, and to have the additional option to attend
school on either a part-time or full-time basis due to the financial
incentives gained from the proposed child care credit.
LEGISLATIVE HISTORY:
2011-S4087A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
4087--A
2011-2012 Regular Sessions
I N S E N A T E
March 17, 2011
___________
Introduced by Sens. ADDABBO, ESPAILLAT -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- recommitted to the Committee on
Investigations and Government 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 a child 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) CHILD CARE CREDIT. (1) ALLOWANCE OF CREDIT. A RESIDENT TAXPAYER
SHALL BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE FOR
CHILD CARE EXPENSES.
(2) CHILD CARE. CHILD CARE MEANS CARE PROVIDED TO A QUALIFYING CHILD
OF THE TAXPAYER FOR THE PURPOSES OF ALLOWING THE TAXPAYER TO BE GAINFUL-
LY EMPLOYED, TO SEEK EMPLOYMENT OR TO ATTEND SCHOOL ON A FULL-TIME OR
PART-TIME BASIS, EXCEPT THAT THE TERM DOES NOT INCLUDE CARE PROVIDED BY:
(A) THE CHILD'S PARENT OR GUARDIAN, UNLESS THE CARE IS PROVIDED BY THE
PARENT IN A CERTIFIED OR REGISTERED CHILD CARE FACILITY; OR THE PARENT
OR GUARDIAN IS PHYSICALLY INCAPABLE OF CARING FOR THE CHILD; OR
(B) A CHILD OF THE TAXPAYER WHO HAS NOT YET ATTAINED AGE NINETEEN
YEARS OF AGE AT THE CLOSE OF THE TAX YEAR.
(3) CHILD CARE EXPENSES. CHILD CARE EXPENSES MEANS THE COSTS ASSOCI-
ATED WITH PROVIDING CHILD CARE TO A QUALIFYING CHILD OF A RESIDENT
TAXPAYER.
(4) QUALIFYING CHILD. QUALIFYING CHILD MEANS A CHILD OF THE TAXPAYER
WHO IS UNDER THIRTEEN YEARS OF AGE, OR WHO IS A DISABLED CHILD.
(5) AMOUNT OF CREDIT. A RESIDENT TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE OF TWENTY-FIVE PERCENT OF THE
EXPENSES OF CHILD CARE.
S 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2013.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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