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

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

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Actions

view actions (6)
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

Co-Sponsors

S2139 - Details

See Assembly Version of this Bill:
A4409B
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 - Summary

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

S2139 - Sponsor Memo

S2139 - Bill Text 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

Co-Sponsors

S2139A - Details

See Assembly Version of this Bill:
A4409B
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 - Summary

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

S2139A - Sponsor Memo

S2139A - Bill 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

Co-Sponsors

S2139B (ACTIVE) - Details

See Assembly Version of this Bill:
A4409B
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) - Summary

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

S2139B (ACTIVE) - Sponsor Memo

S2139B (ACTIVE) - Bill 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

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