senate Bill S4548A

2013-2014 Legislative Session

Authorizes cities having a population of one million or more, which impose a personal income tax, to grant a household and dependent care services credit when necessary for gainful employment

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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
Jan 13, 2014 print number 4548a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Apr 10, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S4548 - Details

See Assembly Version of this Bill:
A6764B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1310, Tax L

S4548 - Summary

Authorizes cities having a population of one million or more, which impose a personal income tax, to grant a household and dependent care services credit when necessary for gainful employment.

S4548 - Sponsor Memo

S4548 - Bill Text download pdf

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

                                  4548

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 10, 2013
                               ___________

Introduced  by  Sen.  FELDER -- 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  credit  against  personal
  income  taxes  imposed  by  certain  cities  for certain household and
  dependent care services necessary for gainful employment

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

  Section  1.  Section  1310  of  the tax law is amended by adding a new
subsection (g) to read as follows:
  (G) CREDIT FOR CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES NECESSARY
FOR GAINFUL EMPLOYMENT. (1) NOTWITHSTANDING ANY OTHER PROVISION  OF  LAW
TO  THE  CONTRARY,  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE,
ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS AUTHORIZED  AND  EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS GRANTING IN SUCH CITY, ON OR AFTER TAXABLE
YEARS  BEGINNING  JANUARY FIRST, TWO THOUSAND THIRTEEN, A CREDIT AGAINST
THE CITY PERSONAL INCOME TAX EQUAL TO THE APPLICABLE PERCENTAGE  OF  THE
CREDIT  ALLOWED UNDER PARAGRAPH TWO OF SUBSECTION (A) OF SECTION TWENTY-
ONE OF THE INTERNAL REVENUE CODE (WITHOUT REGARD TO WHETHER THE TAXPAYER
IN FACT CLAIMED THE CREDIT UNDER SUCH SECTION TWENTY-ONE FOR THE TAXABLE
YEAR), TO A TAXPAYER WHO CLAIMED A CREDIT PURSUANT TO SUBSECTION (C)  OF
SECTION  SIX HUNDRED SIX OF THIS CHAPTER FOR THE SAME TAXABLE YEAR, WITH
RESPECT TO  QUALIFYING  INDIVIDUALS  AS  DEFINED  IN  PARAGRAPH  ONE  OF
SUBSECTION (B) OF SECTION TWENTY-ONE OF THE INTERNAL REVENUE CODE (WITH-
OUT REGARD TO WHETHER THE TAXPAYER IN FACT CLAIMED THE CREDIT UNDER SUCH
SECTION  TWENTY-ONE  FOR  THE  TAXABLE  YEAR)  WHO ARE DEPENDENTS OF THE
TAXPAYER, AND WHO HAVE NOT ATTAINED THE AGE OF  FOUR.    THE  APPLICABLE
PERCENTAGE SHALL BE DETERMINED AS FOLLOWS:
  (A)  IF HOUSEHOLD GROSS INCOME AS DEFINED IN SUBPARAGRAPH (A) OF PARA-
GRAPH THREE OF SUBDIVISION (B) OF SECTION 11-1706 OF THE  ADMINISTRATIVE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10176-01-3

S4548A (ACTIVE) - Details

See Assembly Version of this Bill:
A6764B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1310, Tax L

S4548A (ACTIVE) - Summary

Authorizes cities having a population of one million or more, which impose a personal income tax, to grant a household and dependent care services credit when necessary for gainful employment.

S4548A (ACTIVE) - Sponsor Memo

S4548A (ACTIVE) - Bill Text download pdf

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

                                 4548--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 10, 2013
                               ___________

Introduced  by  Sen.  FELDER -- 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 credit against personal
  income taxes imposed by  certain  cities  for  certain  household  and
  dependent care services necessary for gainful employment

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

  Section 1. Section 1310 of the tax law is  amended  by  adding  a  new
subsection (g) to read as follows:
  (G) CREDIT FOR CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES NECESSARY
FOR  GAINFUL  EMPLOYMENT. (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW
TO THE CONTRARY, ANY CITY HAVING A POPULATION OF ONE  MILLION  OR  MORE,
ACTING  THROUGH  ITS LOCAL LEGISLATIVE BODY, IS AUTHORIZED AND EMPOWERED
TO ADOPT AND AMEND LOCAL LAWS GRANTING IN SUCH CITY, ON OR AFTER TAXABLE
YEARS BEGINNING JANUARY FIRST, TWO THOUSAND FOURTEEN, A  CREDIT  AGAINST
THE  CITY  PERSONAL INCOME TAX EQUAL TO THE APPLICABLE PERCENTAGE OF THE
CREDIT ALLOWED UNDER PARAGRAPH TWO OF SUBSECTION (A) OF SECTION  TWENTY-
ONE OF THE INTERNAL REVENUE CODE (WITHOUT REGARD TO WHETHER THE TAXPAYER
IN FACT CLAIMED THE CREDIT UNDER SUCH SECTION TWENTY-ONE FOR THE TAXABLE
YEAR),  TO A TAXPAYER WHO CLAIMED A CREDIT PURSUANT TO SUBSECTION (C) OF
SECTION SIX HUNDRED SIX OF THIS CHAPTER FOR THE SAME TAXABLE YEAR,  WITH
RESPECT  TO  QUALIFYING  INDIVIDUALS  AS  DEFINED  IN  PARAGRAPH  ONE OF
SUBSECTION (B) OF SECTION TWENTY-ONE OF THE INTERNAL REVENUE CODE (WITH-
OUT REGARD TO WHETHER THE TAXPAYER IN FACT CLAIMED THE CREDIT UNDER SUCH
SECTION TWENTY-ONE FOR THE TAXABLE  YEAR)  WHO  ARE  DEPENDENTS  OF  THE
TAXPAYER,  AND  WHO  HAVE  NOT ATTAINED THE AGE OF FOUR.  THE APPLICABLE
PERCENTAGE SHALL BE DETERMINED AS FOLLOWS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10176-02-4

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