senate Bill S2139B

2013-2014 Legislative Session

Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 11, 2014 print number 2139b
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jun 14, 2013 print number 2139a
amend and recommit to investigations and government operations
Jan 11, 2013 referred to investigations and government operations

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

S2139 - Bill Details

See Assembly Version of this Bill:
A4409B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4822, A10437
2009-2010: S510, A3595

S2139 - Bill Texts

view summary

Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child.

view sponsor memo
BILL NUMBER:S2139

TITLE OF BILL:
An act
to amend the tax law, in relation to
enacting the "disabled child care act"

PURPOSE OR GENERAL IDEA OF BILL:
Provides for a tax credit for certain amount of money expended on the
care of a qualifying disabled child.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 - This act shall be known and may be cited as the "Disabled
Child Care Act".

Section 2 - Section 606 of the tax law is amended by adding a new
subsection ss.

JUSTIFICATION:
The purpose of this legislation is to provide a tax credit to aid
families who provide informal, unpaid care of their disabled child
who has autism, autism spectrum disorder, developmental disabilities
or is physically disabled. Caring for these children and providing
quality health care to them can sometimes be a financial drain on the
family resources. This bill provides these families with some relief.
It is in the best interest of New York State families and society to
ensure that children with autism, autism spectrum disorder,
developmental disabilities or physically disabilities are cared for
in a home setting rather than being place in a facility away from
home. This tax credit can be a small step in reaching that goal.

PRIOR LEGISLATIVE HISTORY:
2012: S.4822 Referred to Investigations 2011: S.4822 Referred to
Investigations
2007: S.5607 Referred to Investigations/A.8660 - Referred to Ways &
Means
2008: S.5607 Referred to Investigations/A.8600 - Referred to Ways
& Means
2010: S.510 Referred to Ways and Means/A.3595 - Referred to
Investigations & Government Operations

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE:
This act shall take effect on the first January next succeeding the
date on which it shall have become law.

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

                                  2139

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 11, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- 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 enacting the "disabled child
  care 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 "disabled child care act".
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(vv) to read as follows:
  (VV)  DISABLED  CHILD 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 FOUR HUNDRED DOLLARS FOR THE  TAXABLE
YEAR THAT ARE PAID BY THE TAXPAYER FOR THE CARE OF A QUALIFYING DISABLED
CHILD.   A TAXPAYER WITH QUALIFIED CARE EXPENSES PURSUANT TO THE PRECED-
ING SENTENCE WHICH ARE EQUAL TO  OR  IN  EXCESS  OF  TWO  HUNDRED  FORTY
DOLLARS  FOR  ANY  TAXABLE YEAR SHALL RECEIVE AN ADDITIONAL SEVENTY-FIVE
DOLLAR CREDIT AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED  ONE  OF
THIS  PART.  IF  THE CREDIT OR CREDITS PROVIDED PURSUANT TO THIS SECTION
EXCEED THE TAX FOR SUCH TAXABLE YEAR, THE TAXPAYER MAY RECEIVE, AND  THE
COMPTROLLER,  SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS
AN OVERPAYMENT, WITHOUT INTEREST, ANY EXCESS  BETWEEN  SUCH  TAX  AS  SO
REDUCED  AND  THE  AMOUNT  OF THE CREDITOR CREDITS. 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 INTEREST.
  (2) AS USED IN THIS SUBSECTION:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05501-01-3

S. 2139                             2

  (A)  "TAXPAYER" IS A RESIDENT INDIVIDUAL OF THIS STATE WHO IS REQUIRED
OR CHOOSES TO FILE A RETURN UNDER THIS ARTICLE, BUT THE  TERM  DOES  NOT
INCLUDE A NONRESIDENT TAXPAYER OR A PART-YEAR RESIDENT TAXPAYER.
  (B)  "QUALIFYING  DISABLED  CHILD" IS A DISABLED CHILD OF THE TAXPAYER
WITHIN THE THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH  THE  TAXPAYER
AND WHO HAS AUTISM, AUTISM SPECTRUM DISORDER, DEVELOPMENTAL DISABILITIES
AS  DEFINED  IN  SUBDIVISION  TWENTY-TWO  OF  SECTION 1.03 OF THE MENTAL
HYGIENE LAW OR IS PHYSICALLY DISABLED.
  (C) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY  THE  TAXPAYER  FOR
GOODS  AND  SERVICES NECESSARY TO ALLOW THE QUALIFYING DISABLED CHILD TO
BE MAINTAINED IN THE TAXPAYER'S RESIDENCE WHICH GOODS AND SERVICES  ARE:
(I)  PROVIDED  TO OR FOR THE BENEFIT OF THE QUALIFYING DISABLED CHILD OR
TO ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING DISABLED CHILD;  AND
(II) NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE PROGRAMS. SUCH
EXPENSES  INCLUDE,  BUT ARE NOT LIMITED TO, HOME HEALTH AGENCY SERVICES,
DAY CARE, PERSONAL CARE ATTENDANT SERVICES, RESPITE  CARE,  HEALTH  CARE
EQUIPMENT  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
CARE  EXPENSES  OR  OTHER  SUCH  PROOFS  OF PAYMENT AS SHALL SATISFY THE
COMMISSIONER.
  S 3. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.

Co-Sponsors

S2139A - Bill Details

See Assembly Version of this Bill:
A4409B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4822, A10437
2009-2010: S510, A3595

S2139A - Bill Texts

view summary

Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child.

view sponsor memo
BILL NUMBER:S2139A

TITLE OF BILL: An act to amend the tax law, in relation to enacting
the "disabled child care act"

PURPOSE OR GENERAL IDEA OF BILL:

Provides for a tax credit for certain amount of money expended on the
care of a qualifying disabled child.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 - This act shall be known and may be cited as the "Disabled
Child Care Act".

Section 2 - Section 606 of the tax law is amended by adding a new
subsection ww.

JUSTIFICATION:

The purpose of this legislation is to provide a tax credit to aid
families who provide informal, unpaid care of their disabled child who
has autism, autism spectrum disorder, developmental disabilities or is
physically disabled. Caring for these children and providing quality
health care to them can sometimes be a financial drain on the family
resources. This bill provides these families with some relief. It is
in the best interest of New York State families and society to ensure
that children with autism, autism spectrum disorder, developmental
disabilities or physically disabilities are cared for in a home
setting rather than being place in a facility away from home. This tax
credit can be a small step in reaching that goal.

PRIOR LEGISLATIVE HISTORY:

2012: S.4822 Referred to investigations
2011: S.4822 Referred to Investigations
2007: S.5607 Referred to Investigations/A.8660 -Referred to Ways &
Means
2008: S.5607 Referred to Investigations/A.8600 -Referred to Ways &
Means
2010: S.510 Referred to Ways and Means/A.3595 - Referred to
Investigations & Government Operations

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect on the first January next succeeding the
date on which it shall have become law.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2139--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 11, 2013
                               ___________

Introduced  by  Sens.  LANZA, SAMPSON -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government  Operations  --  committee  discharged,  bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to enacting the "disabled child
  care 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 "disabled child care act".
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(ww) to read as follows:
  (WW)  DISABLED  CHILD 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 WHICH ARE EQUAL
TO OR LESS THAN TWO THOUSAND FOUR HUNDRED DOLLARS FOR THE  TAXABLE  YEAR
THAT  ARE  PAID  BY  THE  TAXPAYER FOR THE CARE OF A QUALIFYING DISABLED
CHILD.  A TAXPAYER WITH QUALIFIED CARE EXPENSES PURSUANT TO THE  PRECED-
ING  SENTENCE  WHICH  ARE  EQUAL  TO  OR  IN EXCESS OF TWO HUNDRED FORTY
DOLLARS FOR ANY TAXABLE YEAR SHALL RECEIVE  AN  ADDITIONAL  SEVENTY-FIVE
DOLLAR  CREDIT  AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF
THIS PART. IF THE CREDIT OR CREDITS PROVIDED PURSUANT  TO  THIS  SECTION
EXCEED  THE TAX FOR SUCH TAXABLE YEAR, THE TAXPAYER MAY RECEIVE, AND THE
COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY  AS
AN  OVERPAYMENT,  WITHOUT  INTEREST,  ANY  EXCESS BETWEEN SUCH TAX AS SO
REDUCED AND THE AMOUNT OF THE CREDITOR CREDITS. 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 INTEREST.
  (2) AS USED IN THIS SUBSECTION:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05501-02-3

S. 2139--A                          2

  (A) "QUALIFYING DISABLED CHILD" IS A DISABLED CHILD  OF  THE  TAXPAYER
WITHIN  THE  THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH THE TAXPAYER
AND WHO HAS AUTISM, AUTISM SPECTRUM DISORDER, DEVELOPMENTAL DISABILITIES
AS DEFINED IN SUBDIVISION TWENTY-TWO  OF  SECTION  1.03  OF  THE  MENTAL
HYGIENE LAW OR IS PHYSICALLY DISABLED.
  (B)  "QUALIFIED  CARE  EXPENSES" ARE PAYMENTS MADE BY THE TAXPAYER FOR
GOODS AND SERVICES NECESSARY TO ALLOW THE QUALIFYING DISABLED  CHILD  TO
BE  MAINTAINED IN THE TAXPAYER'S RESIDENCE WHICH GOODS AND SERVICES ARE:
(I) PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING DISABLED  CHILD  OR
TO  ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING DISABLED CHILD; AND
(II) NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE PROGRAMS. SUCH
EXPENSES INCLUDE, BUT ARE NOT LIMITED TO, HOME HEALTH  AGENCY  SERVICES,
DAY  CARE,  PERSONAL  CARE ATTENDANT SERVICES, RESPITE CARE, HEALTH CARE
EQUIPMENT 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 TAXPAYERS WHO ARE MEMBERS OF A HOUSEHOLD MEET THE
QUALIFICATIONS FOR A CREDIT OR CREDITS PURSUANT TO THIS SUBSECTION,  THE
CREDIT  OR  CREDITS SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDI-
VIDUALS 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
CARE  EXPENSES  OR  OTHER  SUCH  PROOFS  OF PAYMENT AS SHALL SATISFY THE
COMMISSIONER.
  S 3. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.

Co-Sponsors

S2139B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A4409B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4822, A10437
2009-2010: S510, A3595

S2139B (ACTIVE) - Bill Texts

view summary

Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child.

view sponsor memo
BILL NUMBER:S2139B

TITLE OF BILL: An act to amend the tax law, in relation to enacting
the "disabled child care act"

PURPOSE OR GENERAL IDEA OF BILL:

Provides for a tax credit for certain amount of money expended on the
care of a qualifying disabled child.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 - This act shall be known and may be cited as the "Disabled
Child Care Act".

Section 2 - Section 606 of the tax law is amended by adding a new
subsection ww.

JUSTIFICATION:

The purpose of this legislation is to provide a tax credit to aid
families who provide informal, unpaid care of their disabled child who
has autism, autism spectrum disorder, developmental disabilities or is
physically disabled. Caring for these children and providing quality
health care to them can sometimes be a financial drain on the family
resources. This bill provides these families with some relief. It is
in the best interest of New York State families and society to ensure
that children with autism, autism spectrum disorder, developmental
disabilities or physically disabilities are cared for in a home
setting rather than being place in a facility away from home. This tax
credit can be a small step in reaching that goal.

PRIOR LEGISLATIVE HISTORY:

2012: S.4822 Referred to investigations
2011: S.4822 Referred to Investigations
2007: S.5607 Referred to Investigations/A.8660-Referred to Ways &
Means
2008: S.5607 Referred to Investigations/A.8600-Referred to Ways &
Means
2010: S.510 Referred to Ways and Means/A.3595- Referred to
Investigations & Government Operations

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect on the first January next succeeding the
date on which it shall have become law.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 2139--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 11, 2013
                               ___________

Introduced  by  Sens.  LANZA, SAMPSON -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government  Operations  --  committee  discharged,  bill amended,
  ordered reprinted as amended and  recommitted  to  said  committee  --
  recommitted  to  the  Committee on Investigations and Government Oper-
  ations  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 enacting the "disabled child
  care 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 "disabled child care act".
  S  2. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
  (U) DISABLED CHILD 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 WHICH ARE  EQUAL
TO  OR  LESS THAN TWO THOUSAND FOUR HUNDRED DOLLARS FOR THE TAXABLE YEAR
THAT ARE PAID BY THE TAXPAYER FOR THE  CARE  OF  A  QUALIFYING  DISABLED
CHILD.   A TAXPAYER WITH QUALIFIED CARE EXPENSES PURSUANT TO THE PRECED-
ING SENTENCE WHICH ARE EQUAL TO  OR  IN  EXCESS  OF  TWO  HUNDRED  FORTY
DOLLARS  FOR  ANY  TAXABLE YEAR SHALL RECEIVE AN ADDITIONAL SEVENTY-FIVE
DOLLAR CREDIT AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED  ONE  OF
THIS  PART.  IF  THE CREDIT OR CREDITS PROVIDED PURSUANT TO THIS SECTION
EXCEED THE TAX FOR SUCH TAXABLE YEAR, THE TAXPAYER MAY RECEIVE, AND  THE
COMPTROLLER,  SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS
AN OVERPAYMENT, WITHOUT INTEREST, ANY EXCESS  BETWEEN  SUCH  TAX  AS  SO
REDUCED  AND  THE  AMOUNT  OF THE CREDITOR CREDITS. IF A TAXPAYER IS NOT
REQUIRED TO FILE A RETURN PURSUANT TO SECTION SIX HUNDRED  ONE  OF  THIS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05501-04-4

S. 2139--B                          2

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 INTEREST.
  (2) AS USED IN THIS SUBSECTION:
  (A)  "QUALIFYING  DISABLED  CHILD" IS A DISABLED CHILD OF THE TAXPAYER
WITHIN THE THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH  THE  TAXPAYER
AND WHO HAS AUTISM, AUTISM SPECTRUM DISORDER, DEVELOPMENTAL DISABILITIES
AS  DEFINED  IN  SUBDIVISION  TWENTY-TWO  OF  SECTION 1.03 OF THE MENTAL
HYGIENE LAW OR IS PHYSICALLY DISABLED.
  (B) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY  THE  TAXPAYER  FOR
GOODS  AND  SERVICES NECESSARY TO ALLOW THE QUALIFYING DISABLED CHILD TO
BE MAINTAINED IN THE TAXPAYER'S RESIDENCE WHICH GOODS AND SERVICES  ARE:
(I)  PROVIDED  TO OR FOR THE BENEFIT OF THE QUALIFYING DISABLED CHILD OR
TO ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING DISABLED CHILD;  AND
(II) NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE PROGRAMS. SUCH
EXPENSES  INCLUDE,  BUT ARE NOT LIMITED TO, HOME HEALTH AGENCY SERVICES,
DAY CARE, PERSONAL CARE ATTENDANT SERVICES, RESPITE  CARE,  HEALTH  CARE
EQUIPMENT  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 TAXPAYERS WHO ARE MEMBERS OF A HOUSEHOLD MEET THE
QUALIFICATIONS  FOR A CREDIT OR CREDITS PURSUANT TO THIS SUBSECTION, THE
CREDIT OR CREDITS SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG  SUCH  INDI-
VIDUALS  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
CARE EXPENSES OR OTHER SUCH PROOFS  OF  PAYMENT  AS  SHALL  SATISFY  THE
COMMISSIONER.
  S  3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.

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