senate Bill S3744A

2013-2014 Legislative Session

Establishes a child care tax 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 21, 2014 print number 3744a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Feb 13, 2013 referred to investigations and government operations

S3744 - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4087A
2009-2010: A1352

S3744 - Summary

Establishes a child care tax credit; applicable to child care expenses for children under thirteen years of age or who are disabled.

S3744 - Sponsor Memo

S3744 - Bill Text download pdf

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

                                  3744

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 13, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- 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 a child care tax credit

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

  Section  1.  Section  606  of  the  tax law is amended by adding a new
subsection (vv) to read as follows:
  (VV) CHILD CARE CREDIT. (1) ALLOWANCE OF CREDIT. A  RESIDENT  TAXPAYER
SHALL  BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE FOR
CHILD CARE EXPENSES.
  (2) CHILD CARE. CHILD CARE MEANS CARE PROVIDED TO A  QUALIFYING  CHILD
OF THE TAXPAYER FOR THE PURPOSES OF ALLOWING THE TAXPAYER TO BE GAINFUL-
LY  EMPLOYED,  TO  SEEK EMPLOYMENT OR TO ATTEND SCHOOL ON A FULL-TIME OR
PART-TIME BASIS, EXCEPT THAT THE TERM DOES NOT INCLUDE CARE PROVIDED BY:
  (A) THE CHILD'S PARENT OR GUARDIAN, UNLESS THE CARE IS PROVIDED BY THE
PARENT IN A CERTIFIED OR REGISTERED CHILD CARE FACILITY; OR  THE  PARENT
OR GUARDIAN IS PHYSICALLY INCAPABLE OF CARING FOR THE CHILD; OR
  (B)  A  CHILD  OF  THE  TAXPAYER WHO HAS NOT YET ATTAINED AGE NINETEEN
YEARS OF AGE AT THE CLOSE OF THE TAX YEAR.
  (3) CHILD CARE EXPENSES. CHILD CARE EXPENSES MEANS THE  COSTS  ASSOCI-
ATED  WITH  PROVIDING  CHILD  CARE  TO  A QUALIFYING CHILD OF A RESIDENT
TAXPAYER.
  (4) QUALIFYING CHILD. QUALIFYING CHILD MEANS A CHILD OF  THE  TAXPAYER
WHO IS UNDER THIRTEEN YEARS OF AGE, OR WHO IS A DISABLED CHILD.
  (5)  AMOUNT  OF  CREDIT. A RESIDENT TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE OF TWENTY-FIVE  PERCENT  OF  THE
EXPENSES OF CHILD CARE.
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2014.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00833-02-3

S3744A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4087A
2009-2010: A1352

S3744A (ACTIVE) - Summary

Establishes a child care tax credit; applicable to child care expenses for children under thirteen years of age or who are disabled.

S3744A (ACTIVE) - Sponsor Memo

S3744A (ACTIVE) - Bill Text download pdf

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

                                 3744--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 13, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- 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 a child care tax credit

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

  Section 1. Subsections (yy) and (zz) of section 606 of the tax law, as
relettered by section 5 of part H of chapter 1 of the laws of 2003,  are
relettered subsection (yyy) and (zzz) and a new subsection (xx) is added
to read as follows:
  (XX)  CHILD  CARE CREDIT. (1) ALLOWANCE OF CREDIT. A RESIDENT TAXPAYER
SHALL BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE  FOR
CHILD CARE EXPENSES.
  (2)  CHILD  CARE. CHILD CARE MEANS CARE PROVIDED TO A QUALIFYING CHILD
OF THE TAXPAYER FOR THE PURPOSES OF ALLOWING THE TAXPAYER TO BE GAINFUL-
LY EMPLOYED, TO SEEK EMPLOYMENT OR TO ATTEND SCHOOL ON  A  FULL-TIME  OR
PART-TIME BASIS, EXCEPT THAT THE TERM DOES NOT INCLUDE CARE PROVIDED BY:
  (A) THE CHILD'S PARENT OR GUARDIAN, UNLESS THE CARE IS PROVIDED BY THE
PARENT  IN  A CERTIFIED OR REGISTERED CHILD CARE FACILITY; OR THE PARENT
OR GUARDIAN IS PHYSICALLY INCAPABLE OF CARING FOR THE CHILD; OR
  (B) A CHILD OF THE TAXPAYER WHO HAS  NOT  YET  ATTAINED  AGE  NINETEEN
YEARS OF AGE AT THE CLOSE OF THE TAX YEAR.
  (3)  CHILD  CARE EXPENSES. CHILD CARE EXPENSES MEANS THE COSTS ASSOCI-
ATED WITH PROVIDING CHILD CARE TO  A  QUALIFYING  CHILD  OF  A  RESIDENT
TAXPAYER.
  (4)  QUALIFYING  CHILD. QUALIFYING CHILD MEANS A CHILD OF THE TAXPAYER
WHO IS UNDER THIRTEEN YEARS OF AGE, OR WHO IS A DISABLED CHILD.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00833-03-4

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.