S T A T E O F N E W Y O R K
________________________________________________________________________
2432--A
2013-2014 Regular Sessions
I N A S S E M B L Y
January 15, 2013
___________
Introduced by M. of A. ENGLEBRIGHT, MOYA -- read once and referred to
the Committee on Ways and Means -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law and the real property tax law, in relation
to establishing the "caregiver's assistance act"
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Short title. This act shall be known and may be cited as
the "caregiver's assistance act".
S 2. Section 606 of the tax law is amended by adding a new subsection
(ww) to read as follows:
(WW) ELDER CARE CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF THIS PART EQUAL
TO TWENTY PERCENT OF QUALIFIED CARE EXPENSES IN AN AMOUNT EQUAL TO OR
LESS THAN TWO THOUSAND SEVENTY-FIVE DOLLARS FOR THE TAXABLE YEAR THAT
ARE PAID BY THE TAXPAYER FOR THE CARE OF A QUALIFYING SENIOR FAMILY
MEMBER. IF THE CREDIT OR CREDITS PROVIDED PURSUANT TO THIS SECTION SHALL
EXCEED THE TAXPAYER'S TAX FOR SUCH TAXABLE YEAR, THE EXCESS SHALL BE
TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORD-
ANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTI-
CLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON. IF A
TAXPAYER IS NOT REQUIRED TO FILE A RETURN PURSUANT TO SECTION SIX
HUNDRED ONE OF THIS PART, A TAXPAYER MAY NEVERTHELESS RECEIVE AND THE
COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS
AN OVERPAYMENT THE FULL AMOUNT OF THE CREDIT OR CREDITS, WITHOUT INTER-
EST. NO CREDIT SHALL BE GRANTED UNDER THIS SUBSECTION IF THE TAXPAYER'S
NEW YORK ADJUSTED GROSS INCOME IS GREATER THAN FORTY-FIVE THOUSAND
DOLLARS FOR A SINGLE TAXPAYER OR SIXTY THOUSAND DOLLARS FOR MARRIED
TAXPAYERS, OR IF THE TAXPAYER HAS CLAIMED THE CREDIT FOR CERTAIN HOUSE-
HOLD AND DEPENDENT CARE SERVICES AUTHORIZED IN THIS SECTION.
(2) AS USED IN THIS SUBSECTION:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05880-08-3
A. 2432--A 2
(A) "TAXPAYER" IS A RESIDENT INDIVIDUAL OF THIS STATE, BUT THE TERM
DOES NOT INCLUDE A NONRESIDENT TAXPAYER OR A PART-YEAR RESIDENT TAXPAY-
ER.
(B) "QUALIFYING SENIOR FAMILY MEMBER" IS A RELATIVE OF THE TAXPAYER
WITHIN THE THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH THE TAXPAYER
AND WHO IS SIXTY YEARS OR OLDER AND WHOSE NEW YORK ADJUSTED GROSS INCOME
IS THIRTEEN THOUSAND DOLLARS OR LESS FOR A SINGLE FAMILY MEMBER OR TWEN-
TY THOUSAND OR LESS FOR MARRIED FAMILY MEMBERS. A QUALIFYING SENIOR
FAMILY MEMBER INCLUDES A PERSON WHO OTHERWISE MEETS THE QUALIFICATIONS
SPECIFIED IN THE PRECEDING SENTENCE BUT WHO OCCUPIES A SEPARATE ROOM OR
ROOMS IN OR AT THE RESIDENCE OF THE TAXPAYER, SUCH AS THOSE COMMONLY
REFERRED TO AS MOTHER-IN-LAW APARTMENTS, BUT SHALL NOT INCLUDE A TENANT,
SUBTENANT, ROOMER OR BOARDER WHO PAYS A LEASE OR RENTAL FEE TO THE
TAXPAYER FOR THE SPACE.
(C) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY THE TAXPAYER FOR
GOODS AND SERVICES NECESSARY TO ALLOW THE QUALIFYING SENIOR FAMILY
MEMBER TO BE MAINTAINED IN THE TAXPAYER'S RESIDENCE WHICH GOODS AND
SERVICES ARE: (I) PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING
SENIOR FAMILY MEMBER OR TO ASSIST THE TAXPAYER IN CARING FOR THE QUALI-
FYING SENIOR FAMILY MEMBER; OR PROVIDED BY AN ORGANIZATION OR AN INDI-
VIDUAL NOT RELATED TO THE TAXPAYER OR THE QUALIFYING SENIOR FAMILY
MEMBER; AND (II) NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE
PROGRAMS. SUCH EXPENSES INCLUDE, BUT ARE NOT LIMITED TO, HOME HEALTH
AGENCY SERVICES, ADULT DAY CARE, COMPANIONSHIP SERVICES, PERSONAL CARE
ATTENDANT SERVICES, HOMEMAKER SERVICES, RESPITE CARE, HEALTH CARE EQUIP-
MENT AND SUPPLIES, HOME MODIFICATION, OR ANY SERVICES NECESSARY TO
PROVIDE HELP IN TWO OR MORE ACTIVITIES IN DAILY LIVING, OR FOR THE
PROVISION OF ASSISTIVE DEVICES.
(3) WHEN TWO OR MORE MEMBERS OF A HOUSEHOLD MEET THE QUALIFICATIONS
FOR A CREDIT OR CREDITS PURSUANT TO THIS SUBSECTION, THE CREDIT OR CRED-
ITS SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDIVIDUALS UNLESS
SUCH INDIVIDUALS FILE WITH THE COMMISSIONER A WRITTEN AGREEMENT SETTING
FORTH A DIFFERENT DIVISION. WHERE A JOINT INCOME TAX RETURN HAS BEEN
FILED PURSUANT TO THIS CHAPTER BY A TAXPAYER AND HIS OR HER SPOUSE (OR
WHERE BOTH SPOUSES ARE TAXPAYERS AND HAVE FILED SUCH JOINT RETURN), WHO
QUALIFY FOR SUCH CREDIT OR CREDITS, THE CREDIT OR CREDITS, OR THE
PORTION THEREOF IF DIVIDED, TO WHICH THE HUSBAND AND WIFE ARE ENTITLED
SHALL BE APPLIED AGAINST THE TAX OF BOTH SPOUSES AND ANY OVERPAYMENT
SHALL BE MADE TO BOTH SPOUSES. WHERE ANY RETURN REQUIRED TO BE FILED
PURSUANT TO THIS CHAPTER IS COMBINED WITH ANY RETURN OF TAX IMPOSED
PURSUANT TO THE AUTHORITY OF THIS CHAPTER OR ANY OTHER LAW IF SUCH TAX
IS ADMINISTERED BY THE COMMISSIONER, THE CREDIT OR CREDITS OR THE
PORTION THEREOF IF DIVIDED, ALLOWED TO THE TAXPAYER MAY BE APPLIED BY
THE COMMISSIONER TOWARD ANY LIABILITY FOR THE AFOREMENTIONED TAXES.
(4) NO CREDIT OR CREDITS OR PORTION THEREOF SHALL BE GRANTED UNDER
THIS SUBSECTION WITH RESPECT TO CARE PROVIDED IN A RESIDENCE THAT IS
WHOLLY EXEMPTED FROM REAL PROPERTY TAXATION OR TO AN INDIVIDUAL WHO IS
NOT A RESIDENT INDIVIDUAL OF THE STATE FOR THE ENTIRE TAXABLE YEAR. THE
RIGHT TO CLAIM A CREDIT OR CREDITS OR A PORTION THEREOF, WHERE SUCH
CREDIT OR CREDITS HAVE BEEN DIVIDED UNDER THIS SUBSECTION, SHALL BE
PERSONAL TO THE QUALIFIED TAXPAYER AND SHALL NOT SURVIVE HIS OR HER
DEATH, BUT SUCH RIGHT MAY BE EXERCISED ON BEHALF OF A CLAIMANT BY HIS OR
HER LEGAL GUARDIAN OR ATTORNEY IN FACT DURING HIS OR HER LIFETIME.
(5) THE COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH AS SUPPORT OF
HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION RECEIPTS FOR QUALIFIED
A. 2432--A 3
CARE EXPENSES OR OTHER SUCH PROOFS OF PAYMENT AS SHALL SATISFY THE
COMMISSIONER.
S 3. Subdivision 4-a of section 425 of the real property tax law is
amended by adding a new paragraph (d) to read as follows:
(D) PERSON WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE. WHEN A RESIDENCE
SERVES AS THE PRIMARY RESIDENCE FOR BOTH A PERSON WHO IS SIXTY-FIVE
YEARS OF AGE OR OLDER ON THE DATE SPECIFIED IN PARAGRAPH (A) OF SUBDIVI-
SION FOUR OF THIS SECTION AND A RELATIVE WHO IS WITHIN THE THIRD DEGREE
OF CONSANGUINITY THAT IS THE OWNER OF SUCH RESIDENCE, A BASIC OR
ENHANCED EXEMPTION SHALL BE AVAILABLE FOR SUCH PROPERTY ON A PRO-RATED
BASIS IF SUCH PERSON WOULD OTHERWISE MEET THE ELIGIBILITY REQUIREMENTS
SET FORTH IN SUBDIVISIONS THREE OR FOUR OF THIS SECTION, EXCEPT FOR
OWNERSHIP REQUIREMENTS, AND WHERE, IN THE CASE OF AN ENHANCED EXEMPTION,
THE INCOME OF THE SENIOR AND THE SPOUSE OF THE SENIOR CONSIDERED SEPA-
RATELY FROM THE REMAINDER OF THE HOUSEHOLD WOULD MEET THE INCOME
REQUIREMENTS SET FORTH IN SUBDIVISION FOUR OF THIS SECTION. SUCH BASIC
OR AN ENHANCED EXEMPTION SHALL BE PROVIDED ON A PRO-RATED BASIS TO THE
PROPERTY AS FOLLOWS: MULTIPLY THE EXEMPTION THAT WOULD BE GRANTED TO THE
PROPERTY AS A WHOLE IF THE PROPERTY WERE ELIGIBLE FOR THE BASIC OR THE
ENHANCED EXEMPTION, AS APPLICABLE, BY A FRACTION, THE NUMERATOR OF WHICH
IS THE SQUARE FOOTAGE OF THE ROOM OR ROOMS USED BY SUCH PERSON AND HIS
OR HER SPOUSE WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE EXCLUSIVELY FOR
LIVING SPACE, AND THE DENOMINATOR OF WHICH IS THE TOTAL SQUARE FOOTAGE
OF THE RESIDENCE. EXCEPT AS PROVIDED IN THIS PARAGRAPH, OR AS INCONSIST-
ENT WITH THE PURPOSES OF THIS PARAGRAPH, ALL OTHER REQUIREMENTS OF THIS
SECTION SHALL BE APPLICABLE TO SUCH PRO-RATED BASIC OR ENHANCED
EXEMPTION. THE EXEMPTION PROVIDED BY THIS PARAGRAPH SHALL BE IN ADDITION
TO ANY EXEMPTION PLACED ON THE PROPERTY PURSUANT TO SUBDIVISION THREE OR
FOUR OF THIS SECTION.
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.