senate Bill S3382A

2013-2014 Legislative Session

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system

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Archive: Last Bill Status - Vetoed by Governor


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

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Actions

view actions (27)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 17, 2014 vetoed memo.556
Dec 05, 2014 delivered to governor
Jun 19, 2014 returned to senate
passed assembly
ordered to third reading rules cal.434
substituted for a2378b
Jun 11, 2014 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1289
committee discharged and committed to rules
Apr 29, 2014 reported and committed to finance
Jan 14, 2014 print number 3382a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 11, 2013 referred to ways and means
delivered to assembly
passed senate
Jun 10, 2013 advanced to third reading
Jun 05, 2013 2nd report cal.
Jun 04, 2013 1st report cal.999
Apr 16, 2013 reported and committed to finance
Apr 11, 2013 notice of committee consideration - withdrawn
Mar 18, 2013 notice of committee consideration - requested
Feb 01, 2013 referred to investigations and government operations

Votes

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Jun 11, 2014 - Rules committee Vote

S3382A
23
0
committee
23
Aye
0
Nay
0
Aye with Reservations
0
Absent
2
Excused
0
Abstained
show Rules committee vote details

Apr 29, 2014 - Investigations and Government Operations committee Vote

S3382A
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Apr 29, 2014

Apr 16, 2013 - Investigations and Government Operations committee Vote

S3382
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Apr 16, 2013

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3382 - Bill Details

See Assembly Version of this Bill:
A2378B
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6458, A9221

S3382 - Bill Texts

view summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

view sponsor memo
BILL NUMBER:S3382

TITLE OF BILL: An act to amend the tax law, in relation to providing
for a deduction from personal gross income for expenses incurred in the
adoption of a child in the foster care system

PURPOSE OR GENERAL IDEA OF THE BILL: In order to decrease the length of
wait time for adoption of children in the foster care system and to
create incentives to decrease the number of children in foster care
waiting to be adopted, this legislation creates a tax deduction for all
expenses incurred by the family adopting children from the foster care
system.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 which lists income tax deductibles for eligi-
ble families adopting a child in the foster care system.

Section 2: Provides for immediate effective date and shall apply to all
taxable years beginning on or after the first of January in the year in
which it shall have become law.

JUSTIFICATION: Currently, New York State has over 23,000 children in
custody in its foster care system. For a large number of these children,
returning to their natural parents is impossible. In 2011, there were
over 6,400 foster care children waiting to be adopted and the median
years each has to wait to be adopted is close to 4.5 years.

At an annual cost to New York State of over $33,000 per child in state
custody, it is obvious that New York State government must do more to
create incentives for families interested in adopting a child in the
foster care system. This legislation gives adoptive families an income
tax deduction for all the expenses incurred in such an adoption.

In addition, it is a well understood dynamic that the longer a child is
in the foster care system, the slimmer the chances for adoption. As
children age in state custody it becomes a negative for them because
families tend to adopt younger children. Therefore New York must do more
to place these children in healthy, loving and nurturing home environ-
ments. At a total annual cost of over $759 million dollars to maintain
the 23,000 in state custody, it is clearly in the best interest of these
children and to New York taxpayers to create incentives to reduce the
number of children in government custody.

PRIOR LEGISLATIVE HISTORY: New Legislation.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENT: Currently, New York
spends over $33,000 annually for each child in the foster care system.
In 2011, there were over 6,400 foster care children waiting to be
adopted, but only about 7% or about 417 children were actually adopted.

Allowing families to deduct the estimated $2,000 to $10,000 in expenses
incurred to adopt a child reduces the amount paid in taxes to NYS by
less than $600 per each adoption. Obviously, it makes enormous economic
sense to lose $600 per adoption in tax collection by creating incentives
to remove children from state custody at the current yearly cost of over
$33,000 per child.

Based on 2009 total adoptions from the foster care system, which placed
2,100 children with adoptive families, New York State tax collection
would be reduced by about one million dollars. However, with over 23,000
children in State custody, during any given year, at the stated annual
cost per child of over $33,000, the state will actually achieve savings
in excess of the Projected decrease in tax revenue for each child
adopted due to the incentives provided in this legislation.

EFFECTIVE DATE: This bill will take effect immediately.

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

                                  3382

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sens.  HASSELL-THOMPSON,  MONTGOMERY  --  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 providing for a deduction
  from personal gross income for expenses incurred in the adoption of  a
  child in the foster care system

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

  Section 1.  Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 to read as follows:
  (39) THE AMOUNT OF ADOPTION FEES INCLUDING ANY  AND  ALL  MEDICAL  AND
LEGAL  FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
A CHILD IN THE FOSTER CARE SYSTEM.
  S 2. This act shall take effect immediately and  shall  apply  to  all
taxable  years beginning on or after the first of January in the year in
which it shall have become a law.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02560-01-3

Co-Sponsors

S3382A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A2378B
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6458, A9221

S3382A (ACTIVE) - Bill Texts

view summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

view sponsor memo
BILL NUMBER:S3382A

TITLE OF BILL: An act to amend the tax law, in relation to providing
for a deduction from personal gross income for expenses incurred in
the adoption of a child in the foster care system

PURPOSE OR GENERAL IDEA OF THE BILL:

In order to decrease the length of wait time for adoption of children
in the foster care system and to create incentives to decrease the
number of children in foster care waiting to be adopted, this
legislation creates a tax deduction for all expenses incurred by the
family adopting children from the foster care system.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 39 which lists income tax deductibles for
eligible families adopting a child in the foster care system.

Section 2: Provides for immediate effective date and shall apply to
all taxable years beginning on or after the first of January in the
year in which it shall have become law.

JUSTIFICATION:

Currently, New York State has over 23,000 children in custody in its
foster care system. For a large number of these children, returning to
their natural parents is impossible. In 2011, there were over 6,400
foster care children waiting to be adopted and the median years each
has to wait to be adopted is close to 4.5 years. At an annual cost to
New York State of over $33,000 per child in state custody, it is
obvious that New York State government must do more to create
incentives for families interested in adopting a child in the foster
care system. This legislation gives adoptive families an income tax
deduction for all the expenses incurred in such an adoption. In
addition, it is a well understood dynamic that the longer a child is
in the foster care system, the slimmer the chances for adoption. As
children age in state custody it becomes a negative for them because
families tend to adopt younger children. Therefore New York must do
more to place these children in healthy, loving and nurturing home
environments. At a total annual cost of over $759 million dollars to
maintain the 23,000 in state custody, it is clearly in the best
interest of these children and to New York taxpayers to create
incentives to reduce the number of children in government custody.

PRIOR LEGISLATIVE HISTORY:

New Legislation.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENT:

Currently, New York spends over $33,000 annually for each child in the
foster care system. In 2011, there were over 6,400 foster care
children waiting to be adopted, but only about 7% or about 417
children were actually adopted. Allowing families to deduct the
estimated $2,000 to $10,000 in expenses incurred to adopt a child


reduces the amount paid in taxes to NYS by less than $600 per each
adoption. Obviously, it makes enormous economic sense to lose $600 per
adoption in tax collection by creating incentives to remove children
from state custody at the current yearly cost of over $33,000 per
child.

Based on 2009 total adoptions from the foster care system, which
placed 2,100 children with adoptive families, New York State tax
collection would be reduced by about one million dollars. However,
with over 23,000 children in State custody, during any given year, at
the stated annual cost per child of over $33,000, the state will
actually achieve savings in excess of the Projected decrease in tax
revenue for each child adopted due to the incentives provided in this
legislation.

EFFECTIVE DATE:

This bill will take effect immediately.

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

                                 3382--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sens. HASSELL-THOMPSON, MONTGOMERY, PARKER -- read twice
  and ordered printed, and when printed to be committed to the Committee
  on Investigations 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 providing for a deduction
  from personal gross income for expenses incurred in the adoption of  a
  child in the foster care system

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

  Section 1.  Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 41 to read as follows:
  (41) THE AMOUNT OF ADOPTION FEES INCLUDING ANY  AND  ALL  MEDICAL  AND
LEGAL  FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
A CHILD IN THE FOSTER CARE SYSTEM.
  S 2. This act shall take effect immediately and  shall  apply  to  all
taxable  years beginning on or after the first of January in the year in
which it shall have become a law.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02560-05-4

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