senate Bill S2263A

2013-2014 Legislative Session

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees and employees with a similar credit

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

do you support this legislation?

You must fill out the form below in order to support or oppose this bill. X

You must login or fill out the fields below for the senator to have an accurate account of the support or opposition to this bill.

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.
Use this box to enter a message to your senator.

Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 06, 2014 print number 2263a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 15, 2013 referred to investigations and government operations

Co-Sponsors

S2263 - Details

See Assembly Version of this Bill:
A2170A
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S613B, A4245A
2009-2010: S6222, A4597A

S2263 - Summary

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.

S2263 - Sponsor Memo

S2263 - Bill Text download pdf

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

                                  2263

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sens.  KLEIN, MAZIARZ -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN  ACT to amend the tax law, in relation to establishing business fran-
  chise and personal income tax credits for employers which provide care
  for the elderly dependents of their employees during  work  hours  and
  establishing a personal income tax credit for the provision of care to
  the elderly dependent of a taxpayer during work hours

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 210 of the tax law  is  amended  by  adding  a  new
subdivision 46 to read as follows:
  46.  EMPLOYEE ELDERLY DEPENDENT CARE CREDIT.  (A) ALLOWANCE OF CREDIT.
THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE FOR THE AMOUNT, NOT TO EXCEED ONE THOUSAND DOLLARS FOR EACH EMPLOYEE
DEPENDENT FOR WHICH ADULT  DAY  CARE  SERVICES  ARE  PROVIDED,  ACTUALLY
EXPENDED  BY THE TAXPAYER PROVIDING OR PAYING ANOTHER TO PROVIDE DEPEND-
ENT CARE FOR THE TAXPAYER'S EMPLOYEES' DEPENDENTS DURING THE  EMPLOYEES'
WORK  HOURS,  WHICH  CARE  MUST  BE PROVIDED IN AN ELIGIBLE FACILITY, AS
DESCRIBED IN PARAGRAPH (C) OF THIS SUBDIVISION.   CREDIT IS  APPLIED  TO
THE  COST  OF ANY CONTRACT EXECUTED BY THE TAXPAYER FOR ANOTHER PROVIDER
OF SERVICES TO PROVIDE DEPENDENT CARE; OR, IF  THE  TAXPAYER  ELECTS  TO
PROVIDE DEPENDENT CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE
STAFF,  LEARNING  AND  RECREATIONAL  MATERIALS  AND  EQUIPMENT,  AND THE
CONSTRUCTION AND MAINTENANCE OF A FACILITY.   THIS COST IS  NET  OF  ANY
REIMBURSEMENT.  THE  CREDIT  SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH
ARE PAID BY AN EMPLOYEE AND SERVE AS THE BASIS FOR A PERSONAL INCOME TAX
CREDIT. THE CREDITS ALLOWED UNDER THIS SUBDIVISION SHALL NOT BE USED  BY
ANY  CORPORATION  OTHER THAN THE CORPORATION ACTUALLY QUALIFYING FOR THE
CREDITS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06015-01-3

Co-Sponsors

S2263A (ACTIVE) - Details

See Assembly Version of this Bill:
A2170A
Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S613B, A4245A
2009-2010: S6222, A4597A

S2263A (ACTIVE) - Summary

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.

S2263A (ACTIVE) - Sponsor Memo

S2263A (ACTIVE) - Bill Text download pdf

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

                                 2263--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sens.  KLEIN,  BALL,  MAZIARZ  -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- 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, in relation to establishing business fran-
  chise and personal income tax credits for employers which provide care
  for the elderly dependents of their employees during  work  hours  and
  establishing a personal income tax credit for the provision of care to
  the elderly dependent of a taxpayer during work hours

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 210 of the tax law  is  amended  by  adding  a  new
subdivision 48 to read as follows:
  48.  EMPLOYEE ELDERLY DEPENDENT CARE CREDIT.  (A) ALLOWANCE OF CREDIT.
THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE FOR THE AMOUNT, NOT TO EXCEED ONE THOUSAND DOLLARS FOR EACH EMPLOYEE
DEPENDENT FOR WHICH ADULT  DAY  CARE  SERVICES  ARE  PROVIDED,  ACTUALLY
EXPENDED  BY THE TAXPAYER PROVIDING OR PAYING ANOTHER TO PROVIDE DEPEND-
ENT CARE FOR THE TAXPAYER'S EMPLOYEES' DEPENDENTS DURING THE  EMPLOYEES'
WORK  HOURS,  WHICH  CARE  MUST  BE PROVIDED IN AN ELIGIBLE FACILITY, AS
DESCRIBED IN PARAGRAPH (C) OF THIS SUBDIVISION.   CREDIT IS  APPLIED  TO
THE  COST  OF ANY CONTRACT EXECUTED BY THE TAXPAYER FOR ANOTHER PROVIDER
OF SERVICES TO PROVIDE DEPENDENT CARE; OR, IF  THE  TAXPAYER  ELECTS  TO
PROVIDE DEPENDENT CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE
STAFF,  LEARNING  AND  RECREATIONAL  MATERIALS  AND  EQUIPMENT,  AND THE
CONSTRUCTION AND MAINTENANCE OF A FACILITY.   THIS COST IS  NET  OF  ANY
REIMBURSEMENT.  THE  CREDIT  SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH
ARE PAID BY AN EMPLOYEE AND SERVE AS THE BASIS FOR A PERSONAL INCOME TAX
CREDIT. THE CREDITS ALLOWED UNDER THIS SUBDIVISION SHALL NOT BE USED  BY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06015-02-4

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.