senate Bill S3201A

2013-2014 Legislative Session

Establishes the New York state foreign dependent children tax inclusion act

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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 (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 10, 2014 print number 3201a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 31, 2013 referred to investigations and government operations

S3201 - Details

Law Section:
Tax Law
Laws Affected:
Amd §§614 & 616, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S7622

S3201 - Summary

Establishes the New York state foreign dependent children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child.

S3201 - Sponsor Memo

S3201 - Bill Text download pdf

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

                                  3201

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  PARKER -- 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 establishing  the  New  York
  state foreign dependent children tax inclusion 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 "New York state foreign dependent children tax inclusion act".
  S 2. Subsection (c) of section 614 of the tax law, as amended by chap-
ter 170 of the laws of 1994, is amended to read as follows:
  (c)  Head of household. (1) For taxable years beginning after nineteen
hundred ninety-six, the New York standard deduction of an individual who
is a head of household shall be ten thousand five hundred  dollars;  for
taxable  years  beginning  in nineteen hundred ninety-six, such standard
deduction shall be ten thousand dollars; for taxable years beginning  in
nineteen  hundred  ninety-five,  such  standard deduction shall be eight
thousand one hundred fifty dollars;  and  for  taxable  years  beginning
after  nineteen  hundred eighty-nine and before nineteen hundred ninety-
five, such standard deduction shall be seven thousand dollars.
  (2) (A) FOR TAXABLE YEARS BEGINNING AFTER TWO  THOUSAND  FOURTEEN,  AN
INDIVIDUAL  PROVIDING  SUPPORT TO A DEPENDENT CHILD OR CHILDREN RESIDING
OUTSIDE OF THE UNITED STATES SHALL  BE  DEEMED  HEAD  OF  HOUSEHOLD  FOR
PURPOSES OF THIS SUBSECTION WHERE THE INDIVIDUAL PROVIDES PROOF OF:
  (I)  THE  LEGAL  RELATIONSHIP  BETWEEN  THE  INDIVIDUAL AND HIS OR HER
DEPENDENT CHILD OR CHILDREN; AND
  (II) THE AMOUNT  OF  MONEY  WHICH  THE  DEPENDENT  CHILD  OR  CHILDREN
RECEIVED FROM THE INDIVIDUAL.
  (B)  SUPPORT  PROVIDED  TO CHILDREN OUTSIDE OF THE UNITED STATES MEANS
MONEY OR OTHER FINANCIAL SUPPORT WHICH IS SENT  OR  TRANSFERRED  OUTSIDE
THE UNITED STATES TO A DEPENDENT CHILD OF THE INDIVIDUAL.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02218-02-3

S3201A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§614 & 616, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S7622

S3201A (ACTIVE) - Summary

Establishes the New York state foreign dependent children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child.

S3201A (ACTIVE) - Sponsor Memo

S3201A (ACTIVE) - Bill Text download pdf

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

                                 3201--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment 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 the New York
  state foreign dependent children tax inclusion 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 "New York state foreign dependent children tax inclusion act".
  S 2. Subsection (c) of section 614 of the tax law, as amended by chap-
ter 170 of the laws of 1994, is amended to read as follows:
  (c) Head of household. (1) For taxable years beginning after  nineteen
hundred ninety-six, the New York standard deduction of an individual who
is  a  head of household shall be ten thousand five hundred dollars; for
taxable years beginning in nineteen hundred  ninety-six,  such  standard
deduction  shall be ten thousand dollars; for taxable years beginning in
nineteen hundred ninety-five, such standard  deduction  shall  be  eight
thousand  one  hundred  fifty  dollars;  and for taxable years beginning
after nineteen hundred eighty-nine and before nineteen  hundred  ninety-
five, such standard deduction shall be seven thousand dollars.
  (2)  (A)  FOR  TAXABLE  YEARS BEGINNING AFTER TWO THOUSAND FIFTEEN, AN
INDIVIDUAL PROVIDING SUPPORT TO A DEPENDENT CHILD OR  CHILDREN  RESIDING
OUTSIDE  OF  THE  UNITED  STATES  SHALL  BE DEEMED HEAD OF HOUSEHOLD FOR
PURPOSES OF THIS SUBSECTION WHERE THE INDIVIDUAL PROVIDES PROOF OF:
  (I) THE LEGAL RELATIONSHIP BETWEEN  THE  INDIVIDUAL  AND  HIS  OR  HER
DEPENDENT CHILD OR CHILDREN; AND
  (II)  THE  AMOUNT  OF  MONEY  WHICH  THE  DEPENDENT  CHILD OR CHILDREN
RECEIVED FROM THE INDIVIDUAL.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02218-03-4

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