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Assembly Bill A6615

2013-2014 Legislative Session

Allows tax deduction up to $10,000 on personal income for certain child care

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Archive: Last Bill Status - In Assembly Committee

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2013-A6615 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5583
2011-2012: A5098

2013-A6615 (ACTIVE) - Summary

Allows tax deduction up to $10,000 on personal income for certain child care; allows deduction to parent of pre-school child or child of another.

2013-A6615 (ACTIVE) - Bill Text download pdf 

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

                                  6615

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 12, 2013
                               ___________

Introduced by M. of A. OAKS, HAWLEY, KOLB, MALLIOTAKIS, MONTESANO, SALA-
  DINO  --  Multi-Sponsored  by  --  M.  of  A. BARCLAY, BUTLER, CORWIN,
  CROUCH, CURRAN, DUPREY, FINCH, GIGLIO, JORDAN, McDONOUGH,  McLAUGHLIN,
  PALMESANO,  RAIA, THIELE -- read once and referred to the Committee on
  Ways and Means

AN ACT to amend the tax law, in relation to deductions against  personal
  income tax

  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 (v) to read as follows:
  (V)  CHILD  CARE  TAX  DEDUCTION.  (1)  A  TAXPAYER SHALL BE ALLOWED A
DEDUCTION AGAINST THE TAX IMPOSED BY THIS ARTICLE.  THE  AMOUNT  OF  THE
DEDUCTION SHALL BE EQUAL TO THE AMOUNT OF INCOME NOT TO EXCEED TEN THOU-
SAND  DOLLARS  EARNED  BY  AN  AT  HOME  PARENT  BY PROVIDING CHILD CARE
SERVICES FOR UP TO TWO QUALIFYING CHILDREN.
  (2)(A) FOR THE PURPOSES OF THIS SUBSECTION, "AT HOME PARENT"  MEANS  A
PARENT  WHO PROVIDES FULL-TIME CARE AT THE PARENT'S RESIDENCE FOR ONE OR
MORE OF THE PARENT'S OWN QUALIFYING PRE-SCHOOL CHILDREN AND  WHO  CLAIMS
THE  QUALIFYING  CHILD  AS A DEPENDENT ON THE PARENT'S INDIVIDUAL INCOME
TAX RETURN FOR THE TAXABLE YEAR FOR WHICH THE PARENT CLAIMS THE CREDIT.
  (B) FOR THE PURPOSES OF THIS SUBSECTION, "PARENT" MEANS AN  INDIVIDUAL
WHO:
  (I) IS THE BIOLOGICAL MOTHER OR FATHER OF A QUALIFYING CHILD; OR
  (II) IS THE STEPFATHER OR STEPMOTHER OF A QUALIFYING CHILD; OR
  (III)  LEGALLY  ADOPTS  A  QUALIFYING CHILD; OR HAS A QUALIFYING CHILD
PLACED IN THE INDIVIDUAL'S HOME  BY  A  CHILD  PLACING  AGENCY  FOR  THE
PURPOSE OF LEGALLY ADOPTING THE CHILD; OR
  (IV) IS A LEGAL GUARDIAN OF A QUALIFYING CHILD.
  (C)  FOR  THE  PURPOSES  OF THIS SUBSECTION "QUALIFYING CHILD" MEANS A
CHILD WHO IS NOT OLDER THAN SIX YEARS OF AGE AND IS YET TO ENROLL  IN  A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04246-01-3

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