senate Bill S2179B

2013-2014 Legislative Session

Establishes the "caregiver's assistance act" giving income tax credits and deductions and a real property tax exemption to certain persons who help seniors

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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
Mar 31, 2014 print number 2179c
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
May 15, 2013 print number 2179b
amend and recommit to investigations and government operations
May 08, 2013 print number 2179a
amend and recommit to investigations and government operations
Jan 14, 2013 referred to investigations and government operations

Bill Amendments

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

S2179 - Bill Details

See Assembly Version of this Bill:
A2432A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §425, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S884, A3849
2009-2010: S1574, A2656

S2179 - Bill Texts

view summary

Establishes the "caregiver's assistance act"; allows a personal income tax credit 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 is paid by taxpayer for the care of a qualifying senior family member; authorizes a basic or an enhanced (STAR) exemption on a pro-rated basis to property where a senior citizen residing with a taxpayer would otherwise meet the eligibility requirements, 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 separately from the remainder of the household would meet the applicable income requirements; provides that such basic or an enhanced exemption shall be on a pro-rated basis.

view sponsor memo
BILL NUMBER:S2179

TITLE OF BILL: An act to amend the tax law and the real property tax
law, in relation to establishing the "caregiver's assistance act"

PURPOSE: To provide tax credits and exemptions to aid those who
provide informal, unpaid care of their elderly relatives.

SUMMARY OF PROVISIONS: The bill makes the following changes in State
tax law:

Section 1. Short Title: Caregiver's Assistance Act.

Section 2. Adds a new subsection (vv) to section 606 of the tax law,
to provide a refundable credit to qualified taxpayers who provide
informal, unpaid care to senior family members. The credit amount is
209s of the first $2,400 spent by the taxpayer on behalf of a senior
relative, plus $75 for any amount spent in excess of $240. The maximum
credit is thus $555. A senior family member is a person who is 60
years old or older, who is related within the third degree of
consanguinity and who resides in the taxpayer's home and whose New
York adjusted gross income is $13,000 or less for a single person, or
$20,000 or less for a married couple. The credit is not applicable to
taxpayers whose adjusted gross income is $45,000 for a single
taxpayer, or $60,000 for married taxpayers.

Section 3. Adds a new paragraph (d) to subdivision 4-a of section 425
of the real property tax law, to allow a pro-rated basic or enhanced
STAR exemption that would apply if the senior owned the home to a
residence in which a senior lives with taxpayer. The exemption would
apply to that portion of the home used by the senior for living and
the provision of care. Thus, in a 2,000 square foot house, if the
senior member occupied one 10x12 room (120 square feet), and there was
a second room used for the provision of case of equal size, the amount
of the STAR exemption would be 12% the total basic or enhanced
exemption.

EXISTING LAW: Current law provides none of the enhanced penalties
described in this bill.

JUSTIFICATION: The largest amount of care provided to seniors in New
York is provided by family. In the most reliable and recent studies
"Informal, Unpaid, Care Giving To New York State Elders: A Telephone
Survey, 2001," Center For Aging Policy Research, State University Of
New York At Stonybrook, the number of caregivers is estimated at
734,000, or roughly 9.6% of the 7,650,000 households in New York,
providing an average of 22 hours of care per week. The study estimates
the value of this care at $11.2 billion annually. These are charges
and costs which the State does not now bear.

The purpose of this legislation is to provide not only a recognition
of what has been termed the "love-equity" provided by these care
givers for their senior relatives, but also to provide an incentive
for more families to provide the care, and to encourage families
currently providing the care to continue to do so for longer period.


LEGISLATIVE HISTORY:

S.884 of 2012- Referred to Investigations and Government Operations
01/04/12

FISCAL IMPLICATIONS: TBD.

LOCAL FISCAL IMPLICATIONS:

EFFECTIVE DATE: This bill shall take effect on the January 1st after
the date on which it becomes law.

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

                                  2179

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- 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 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
(vv) to read as follows:
  (VV) 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 FOUR HUNDRED DOLLARS FOR THE  TAXABLE  YEAR  THAT
ARE  PAID  BY  THE  TAXPAYER  FOR THE CARE OF A QUALIFYING SENIOR FAMILY
MEMBER. 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. NO CREDIT  SHALL
BE  GRANTED  UNDER  THIS SUBSECTION IF NEW YORK ADJUSTED GROSS INCOME IS
GREATER THAN FORTY-FIVE THOUSAND DOLLARS FOR A SINGLE TAXPAYER OR  SIXTY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05880-01-3

S. 2179                             2

THOUSAND DOLLARS FOR MARRIED TAXPAYERS, OR IF THE TAXPAYER HAS TAKEN THE
CREDIT  FOR  CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES AUTHORIZED IN
THIS SECTION.
  (2) AS USED IN THIS SUBSECTION:
  (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  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

S. 2179                             3

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.  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) A BASIC OR AN ENHANCED EXEMPTION SHALL BE PROVIDED ON A  PRO-RATED
BASIS  TO PROPERTY WHERE A SENIOR CITIZEN RESIDING WITH A TAXPAYER WOULD
OTHERWISE MEET THE ELIGIBILITY REQUIREMENTS SET  FORTH  IN  SUBDIVISIONS
THREE  AND/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 SEPARATELY 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 SENIOR FAMILY MEMBER 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.
  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.

S2179A - Bill Details

See Assembly Version of this Bill:
A2432A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §425, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S884, A3849
2009-2010: S1574, A2656

S2179A - Bill Texts

view summary

Establishes the "caregiver's assistance act"; allows a personal income tax credit 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 is paid by taxpayer for the care of a qualifying senior family member; authorizes a basic or an enhanced (STAR) exemption on a pro-rated basis to property where a senior citizen residing with a taxpayer would otherwise meet the eligibility requirements, 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 separately from the remainder of the household would meet the applicable income requirements; provides that such basic or an enhanced exemption shall be on a pro-rated basis.

view sponsor memo
BILL NUMBER:S2179A

TITLE OF BILL: An act to amend the tax law and the real property tax
law, in relation to establishing the "caregiver's assistance act"

PURPOSE: To provide tax credits and exemptions to aid those who
provide informal, unpaid care of their elderly relatives

SUMMARY OF PROVISIONS:

Section one of this bill provides the short title, which is the
"Caregiver's Assistance Act."

Section two of this bill adds a new subsection (ww) to section 606 of
the Tax Law, to provide a refundable credit to qualified taxpayers who
provide informal, unpaid care to senior family members. The credit
amount is 200 of the first $2,400 spent by the taxpayer on behalf of a
senior relative, plus an additional $75 credit for any amount spent in
excess of $2,400. The maximum credit is thus $555. A senior family
member is a person who is 60 years old or older, related to the
taxpayer within the third degree of consanguinity, resides in the
taxpayer's home, and has a New York adjusted gross income of $13,000
or less for a single person, or $20,000 or less for a married couple.
The credit is not available to taxpayers whose adjusted gross income
is $45,000 for a single taxpayer or $60,000 for married taxpayers.

Section three of this bill adds a new paragraph (d) to subdivision 4-a
of section 425 of the Real Property Tax Law to provide a pro-rated
basic or enhanced STAR exemption for the dwelling in which a senior
resides with his or her relative. The exemption is prorated based upon
the percentage of the residence that used by the senior. For example,
if the residence is 1500 square feet and the senior occupies a
150-square foot room, the percentage that is used in the Proration
computation is 100. That percentage is multiplied by the amount of the
basic or enhanced STAR exemption that the senior would have been
allowed if the senior owned the residence to determine the exemption
amount under this new paragraph.

Section four of this bill provides that this act shall take effect on
the first of January next succeeding the date on which it becomes law.

EXISTING LAW: Current law provides none of the enhanced penalties
described in this bill.

JUSTIFICATION: The 2011 "MetLife Study of Caregiving Costs to Working
Caregivers: Double Jeopardy for Baby Boomers Caring for Their
Parents," found that the number of adult children who are providing
financial assistance to or caring for their elderly parents has
tripled over the past 15 years. The cost to these caregivers is
significant. Caregivers who continue to work full-time were found to
be in fair to poor health, while their non-caregiver counterparts were
found to be healthier. Many of these caregivers are forced to give up
their full-time jobs and seek part-time employment. It is estimated
that the lost wages, private pension benefits, and social security for
these caregivers is almost $225,000.


The purpose of this legislation is to not only to recognize the
efforts of families caring for their senior relatives, but also to
provide an incentive for more families to provide the care and to
encourage families currently providing the care to continue to do so
for longer period.

LEGISLATIVE HISTORY: 2011-2012: S.884 - Referred to Investigations
and Government Operations 2009-2010: S.1574 - Reported to Finance
2008: S.489 - Reported to Finance 2007: S.489 - Reading 2005-2006:
S.1194 - Reported to Finance

FISCAL IMPLICATIONS: To be determined

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

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

                                 2179--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  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 FOUR HUNDRED DOLLARS FOR THE TAXABLE YEAR THAT
ARE PAID BY THE TAXPAYER FOR THE CARE  OF  A  QUALIFYING  SENIOR  FAMILY
MEMBER.  A TAXPAYER WITH QUALIFIED CARE EXPENSES PURSUANT TO THE PRECED-
ING SENTENCE WHICH ARE 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 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  ACCORDANCE  WITH  THE
PROVISIONS  OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, 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 INTEREST. NO CREDIT  SHALL
BE  GRANTED  UNDER  THIS  SUBSECTION IF THE TAXPAYER'S NEW YORK ADJUSTED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05880-02-3

S. 2179--A                          2

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 HOUSEHOLD AND DEPENDENT CARE
SERVICES AUTHORIZED IN THIS SECTION.
  (2) AS USED IN THIS SUBSECTION:
  (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

S. 2179--A                          3

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.  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.   A  BASIC  OR  AN
ENHANCED  EXEMPTION  SHALL  BE PROVIDED ON A PRO-RATED BASIS TO PROPERTY
WHERE A PERSON WHO IS AT LEAST SIXTY-FIVE YEARS  OF  AGE  RESIDES  IN  A
RESIDENCE  THAT  IS  OWNED  AND OCCUPIED BY A RELATIVE WHO IS WITHIN THE
THIRD DEGREE OF  CONSANGUINITY  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 CONSID-
ERED SEPARATELY 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 WHO
IS AT LEAST SIXTY-FIVE YEARS OF AGE FOR LIVING SPACE, AND THE  DENOMINA-
TOR  OF  WHICH  IS  THE TOTAL SQUARE FOOTAGE OF THE RESIDENCE. EXCEPT AS
PROVIDED IN THIS PARAGRAPH, OR AS INCONSISTENT 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 PROP-
ERTY 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.

S2179B - Bill Details

See Assembly Version of this Bill:
A2432A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §425, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S884, A3849
2009-2010: S1574, A2656

S2179B - Bill Texts

view summary

Establishes the "caregiver's assistance act"; allows a personal income tax credit 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 is paid by taxpayer for the care of a qualifying senior family member; authorizes a basic or an enhanced (STAR) exemption on a pro-rated basis to property where a senior citizen residing with a taxpayer would otherwise meet the eligibility requirements, 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 separately from the remainder of the household would meet the applicable income requirements; provides that such basic or an enhanced exemption shall be on a pro-rated basis.

view sponsor memo
BILL NUMBER:S2179B

TITLE OF BILL: An act to amend the tax law and the real property tax
law, in relation to establishing the "caregiver's assistance act"

PURPOSE:

To provide tax credits and exemptions to aid those who provide
informal, unpaid care of their elderly relatives

SUMMARY OF PROVISIONS:

Section one of this bill provides the short title, which is the
"Caregiver's Assistance Act."

Section two of this bill adds a new subsection (ww) to section 606 of
the Tax Law, to provide a refundable credit to qualified taxpayers who
provide informal, unpaid care to senior family members. The credit
amount is 20% of the first $2,775 by the taxpayer on behalf of a
senior relative. The maximum credit is thus $555. A senior family
member is a person who is 60 years old or older, related to the
taxpayer within the third decree of consanguinity, resides in the
taxpayer's home, and has a New York adjusted gross income of $13,000
or less for a single person, or $20,000 or less for a married couple.
The credit is not available to taxpayers whose adjusted gross income
is $45,000 for a single taxpayer or $60,000 for married taxpayers.

Section three of this bill adds a new paragraph (d) to subdivision 4-a
of section 425 of the Real Property Tax Law to provide a pro-rated
basic or enhanced STAR exemption for the dwelling in which a senior
resides with his or her relative. The exemption is prorated based upon
the percentage of the residence that used exclusively by the senior as
living space. For example, if the residence is 1500 square feet and
the senior exclusively uses a 150- square foot room as living space,
the percentage that is used in the proration computation is 10%. That
percentage is then multiplied by the amount of the basic or enhanced
STAR exemption that the senior would have been allowed if the senior
owned the residence, resulting in the exemption amount under this new
paragraph. This exemption provided under this paragraph is in addition
to any STAR or enhanced STAR exemption that is currently applied to
the property.

Section four of this bill provides that this act shall take effect on
the first of January next succeeding the date on which it becomes law.

EXISTING LAW:

Current law provides none of the enhanced penalties described in this
bill.

JUSTIFICATION:

The 2011 "MetLife Study of Caregiving Costs to Working Caregivers:
Double Jeopardy for Baby Boomers Caring for Their Parents," found that
the number of adult children who are providing financial assistance to
or caring for their elderly parents has tripled over the past 15
years. The cost to these caregivers is significant. Caregivers who


continue to work full-time were found to be in fair to poor health,
while their non-caregiver counterparts were found to be healthier.
Many of these caregivers are forced to give up their full-time jobs
and seek part-time employment. It is estimated that the lost wages,
private Pension benefits, and social security for these caregivers is
almost $225,000.

The purpose of this legislation is to not only to recognize the
efforts of families caring for their senior relatives, but also to
provide an incentive for more families to provide the care and to
encourage families currently providing the care to continue to do so
for longer period.

LEGISLATIVE HISTORY:

2011-2012: S.884 - Referred to Investigations and Government
Operations
2009-2010: S.1574 - Reported to Finance
2008: S.489 - Reported to Finance
2007: S.489 - 3rd Reading
2005-2006: S.1194 - Reported to Finance

FISCAL IMPLICATIONS:

$1 million

EFFECTIVE DATE:

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

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

                                 2179--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as  amended  and recommitted to said committee -- 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05880-07-3

S. 2179--B                          2

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:
  (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.

S. 2179--B                          3

  (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.  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.

S2179C (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A2432A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L; amd §425, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S884, A3849
2009-2010: S1574, A2656

S2179C (ACTIVE) - Bill Texts

view summary

Establishes the "caregiver's assistance act"; allows a personal income tax credit 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 is paid by taxpayer for the care of a qualifying senior family member; authorizes a basic or an enhanced (STAR) exemption on a pro-rated basis to property where a senior citizen residing with a taxpayer would otherwise meet the eligibility requirements, 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 separately from the remainder of the household would meet the applicable income requirements; provides that such basic or an enhanced exemption shall be on a pro-rated basis.

view sponsor memo
BILL NUMBER:S2179C

TITLE OF BILL: An act to amend the tax law and the real property tax
law, in relation to establishing the "caregiver's assistance act"

PURPOSE:

To provide tax credits and exemptions to aid those who provide
informal, unpaid care of their elderly relatives

SUMMARY OF PROVISIONS:

Section one of this bill provides the short title, which is the
"Caregiver's Assistance Act."

Section two of this bill adds a new subsection (ww) to Tax Law section
606 of to provide a refundable credit to qualified taxpayers who
provide informal, unpaid care to senior family members. The credit
amount is 20% of the first $2,775 by the taxpayer on behalf of a
senior relative. The maximum credit is thus $415. A senior family
member is a person who is 60 years old or older, related to the
taxpayer within the third degree of consanguinity, resides in the
taxpayer's home, and has a New York adjusted gross income of $13,000
or less for a single person, or $20,000 or less for a married couple.
The credit is not available to taxpayers whose adjusted gross income
is $45,000 for a single taxpayer or $60,000 for married taxpayers.
Taxpayers who claim the child and dependent care credit may not also
claim this credit.

Section three of this bill adds a new paragraph (d) to subdivision 4-a
of section 425 of the Real Property Tax Law to provide a pro-rated
basic or enhanced STAR exemption for the dwelling in which a senior
citizen resides with his or her relative. The exemption is prorated
based upon the percentage of the residence that used exclusively by
the senior as living space. For example, if the residence is 1500
square feet and the senior exclusively uses a 150-square foot room as
living space, the percentage that is used in the proration computation
is 10%. That percentage is then multiplied by the amount of the basic
or enhanced STAR exemption that the senior would have been allowed if
the senior owned the residence, resulting in the exemption amount
under this new paragraph. This exemption provided under this paragraph
is in addition to any STAR or enhanced STAR exemption that is
currently applied to the property.

Section four of this bill provides that this act shall take effect on
the first of January next succeeding the date on which it becomes law.

JUSTIFICATION:

The 2011 "MetLife Study of Caregiving Costs to Working Caregivers:
Double Jeopardy for Baby Boomers Caring for Their Parents," found that
the number of adult children who are providing financial assistance to
or caring for their elderly parents has tripled over the past 15
years. The cost to these caregivers is significant. Caregivers who
continue to work full-time were found to be in fair to poor health,
while their non-caregiver counterparts were found to be healthier.
Many of these caregivers are forced to give up their full-time jobs


and seek part-time employment. It is estimated that the lost wages,
private pension benefits, and social security for these caregivers is
almost $225,000.

The purpose of this legislation is to not only to recognize the
efforts of families caring for their senior relatives, but also to
provide an incentive for more families to provide the care and to
encourage families currently providing the care to continue to do so
for longer period.

LEGISLATIVE HISTORY:

2011-2012: S.884 - Referred to Investigations and Government
Operations
2009-2010: S.1574 - Reported to Finance
2008: S.489 - Reported to Finance
2007: S.489 - 3rd Reading
2005-2006: S.1194 - Reported to Finance

FISCAL IMPLICATIONS:

Undetermined

EFFECTIVE DATE:

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

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

                                 2179--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as  amended  and recommitted to said committee -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee -- 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 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
(ccc) to read as follows:
  (CCC)  ELDER  CARE  CREDIT.  (1)  A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF THIS PART IN AN
AMOUNT EQUAL TO TWENTY PERCENT OF QUALIFIED CARE EXPENSES  PAID  BY  THE
TAXPAYER  FOR  THE  CARE  OF  A  QUALIFYING SENIOR FAMILY MEMBER OR FOUR
HUNDRED FIFTEEN DOLLARS, WHICHEVER IS LESS.   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 ACCORDANCE WITH THE PROVISIONS OF SECTION
SIX HUNDRED EIGHTY-SIX OF  THIS  ARTICLE,  PROVIDED,  HOWEVER,  THAT  NO
INTEREST  SHALL  BE PAID THEREON.  NO CREDIT SHALL BE GRANTED UNDER THIS
SUBSECTION IF (I) 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  (II)  IF  THE  TAXPAYER  HAS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05880-09-4

S. 2179--C                          2

CLAIMED  THE  CREDIT  FOR  CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES
AUTHORIZED IN THIS SECTION.
  (2) AS USED IN THIS SUBSECTION:
  (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.

S. 2179--C                          3

  (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.  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  OR  AFFINITY  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 SUBDIVISION THREE OR  FOUR  OF  THIS  SECTION,
EXCEPT FOR OWNERSHIP REQUIREMENTS, AND WHERE, IN THE CASE OF AN ENHANCED
EXEMPTION,  THE  INCOME  OF THE PERSON WHO IS SIXTY-FIVE YEARS OF AGE OR
OLDER AND HIS OR HER SPOUSE CONSIDERED SEPARATELY FROM THE REMAINDER  OF
THE  HOUSEHOLD  WOULD MEET THE INCOME REQUIREMENTS SET FORTH IN SUBDIVI-
SION FOUR OF THIS SECTION. SUCH BASIC OR  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  PROP-
ERTY  WERE ELIGIBLE FOR THE BASIC OR THE ENHANCED EXEMPTION, AS APPLICA-
BLE, BY A FRACTION, THE NUMERATOR OF WHICH IS THE SQUARE FOOTAGE OF  THE
ROOM  OR  ROOMS  USED  BY  SUCH PERSON WHO IS SIXTY-FIVE YEARS OF AGE OR
OLDER AND HIS OR HER SPOUSE EXCLUSIVELY FOR LIVING SPACE, AND THE DENOM-
INATOR OF WHICH IS THE TOTAL SQUARE FOOTAGE OF THE RESIDENCE. EXCEPT  AS
PROVIDED IN THIS PARAGRAPH, OR AS INCONSISTENT 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 PROP-
ERTY 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.

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