NY State Senate Bill 2013-S5451B

Senate Bill S5451B

2013-2014 Legislative Session

Increases the personal income tax credit for certain household and dependent care services necessary for gainful employment during tax years commencing on or after 2014

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 21, 2014	print number 5451b
Jan 21, 2014	amend and recommit to investigations and government operations
Jan 08, 2014	referred to investigations and government operations
Jun 10, 2013	print number 5451a
Jun 10, 2013	amend and recommit to investigations and government operations
May 16, 2013	referred to investigations and government operations

Bill Amendments

Original

B (Active)

co-Sponsors

2013-S5451 - Details

See Assembly Version of this Bill:: A7815
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S1661, A1882
2017-2018: S1341, A647
2019-2020: S523

2013-S5451 - Summary

Increases the personal income tax credit for certain household and dependent care services necessary for gainful employment during tax years commencing on or after 2014.

2013-S5451 - Sponsor Memo

2013-S5451 - Bill Text download pdf

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

                                  5451

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 16, 2013
                               ___________

Introduced  by  Sens. CARLUCCI, KLEIN, SAVINO, VALESKY -- 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 the personal income tax
  credit 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.  Paragraph  1  of subsection (c) of section 606 of the tax
law, as amended by section 1 of part M of chapter  63  of  the  laws  of
2000, is amended to read as follows:
  (1)  A  taxpayer shall be allowed a credit as provided herein equal to
the applicable percentage of the credit allowable under section  twenty-
one  of  the  internal  revenue  code for the same taxable year (without
regard to whether the taxpayer in fact claimed  the  credit  under  such
section  twenty-one  for  such  taxable year). The applicable percentage
shall be the sum of (i) twenty percent and (ii) a multiplier  multiplied
by  a  fraction. For taxable years beginning in nineteen hundred ninety-
six and nineteen hundred ninety-seven, the numerator  of  such  fraction
shall  be the lesser of (i) four thousand dollars or (ii) fourteen thou-
sand dollars less the New York adjusted gross  income  for  the  taxable
year,  provided, however, the numerator shall not be less than zero. For
the taxable year beginning in nineteen hundred ninety-eight, the numera-
tor of such fraction shall  be  the  lesser  of  (i)  thirteen  thousand
dollars or (ii) thirty thousand dollars less the New York adjusted gross
income  for the taxable year, provided, however, the numerator shall not
be less than zero. For taxable years beginning in nineteen hundred nine-
ty-nine, the numerator of such fraction  shall  be  the  lesser  of  (i)
fifteen  thousand  dollars  or  (ii) fifty thousand dollars less the New
York adjusted gross income for the taxable year, provided, however,  the
numerator shall not be less than zero. For taxable years beginning after

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10853-02-3

S. 5451                             2

nineteen  hundred  ninety-nine,  the numerator of such fraction shall be
the lesser of (i) fifteen thousand dollars or (ii)  sixty-five  thousand
dollars  less  the  New York adjusted gross income for the taxable year,
provided,  however,  the  numerator  shall  not be less than zero.   The
denominator of such fraction shall be four thousand dollars for  taxable
years  beginning  in  nineteen  hundred  ninety-six and nineteen hundred
ninety-seven, thirteen thousand dollars for the taxable  year  beginning
in nineteen hundred ninety-eight, and fifteen thousand dollars for taxa-
ble  years beginning after nineteen hundred ninety-eight. The multiplier
shall be ten percent for taxable years  beginning  in  nineteen  hundred
ninety-six,  forty  percent  for  taxable  years  beginning  in nineteen
hundred ninety-seven, and eighty percent  for  taxable  years  beginning
after  nineteen  hundred  ninety-seven.  Provided,  however, for taxable
years beginning after nineteen hundred ninety-nine, for a  person  whose
New York adjusted gross income is less than forty thousand dollars, such
applicable  percentage  shall  be equal to (i) one hundred percent, plus
(ii) ten percent multiplied by a fraction whose numerator shall  be  the
lesser  of  [(i)] (A) fifteen thousand dollars or [(ii)] (B) forty thou-
sand dollars less the New York adjusted gross  income  for  the  taxable
year,  provided  such  numerator  shall not be less than zero, and whose
denominator shall be fifteen thousand dollars. Provided,  further,  that
[if] FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND THIRTEEN, THE AMOUNT OF
CREDIT  CALCULATED  PURSUANT  TO  THIS  SUBSECTION SHALL BE INCREASED BY
FIFTY PERCENT.  IF the reversion event, as defined  in  this  paragraph,
occurs,  the applicable percentage shall, for taxable years ending on or
after the date on which the  reversion  event  occurred,  be  determined
using  the rules specified in this paragraph applicable to taxable years
beginning in nineteen hundred ninety-nine. The reversion event shall  be
deemed  to  have occurred on the date on which federal action, including
but not limited to, administrative,  statutory  or  regulatory  changes,
materially  reduces  or  eliminates  New  York state's allocation of the
federal temporary assistance for needy families block  grant,  or  mate-
rially  reduces  the  ability  of  the  state to spend federal temporary
assistance for needy families block  grant  funds  for  the  credit  for
certain  household  and  dependent  care  services necessary for gainful
employment or to apply state general fund spending  on  the  credit  for
certain  household  and  dependent  care  services necessary for gainful
employment toward the temporary  assistance  for  needy  families  block
grant  maintenance  of  effort  requirement, and the commissioner of the
office of temporary and disability assistance shall certify the date  of
such  event  to  the  commissioner,  the director of the division of the
budget, the speaker of the assembly and the temporary president  of  the
senate.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2013.

co-Sponsors

2013-S5451A - Details

See Assembly Version of this Bill:: A7815
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S1661, A1882
2017-2018: S1341, A647
2019-2020: S523

2013-S5451A - Summary

Increases the personal income tax credit for certain household and dependent care services necessary for gainful employment during tax years commencing on or after 2014.

2013-S5451A - Sponsor Memo

2013-S5451A - Bill Text download pdf

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

                                 5451--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 16, 2013
                               ___________

Introduced  by  Sens. CARLUCCI, KLEIN, SAVINO, VALESKY -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations -- committee discharged, bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

AN ACT to amend the tax law, in relation  to  the  personal  income  tax
  credit 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. Paragraph 1 of subsection (c) of section  606  of  the  tax
law,  as  amended  by  section  1 of part M of chapter 63 of the laws of
2000, is amended to read as follows:
  (1) A taxpayer shall be allowed a credit as provided herein  equal  to
the  applicable percentage of the credit allowable under section twenty-
one of the internal revenue code for  the  same  taxable  year  (without
regard  to  whether  the  taxpayer in fact claimed the credit under such
section twenty-one for such taxable  year).  The  applicable  percentage
shall  be the sum of (i) twenty percent and (ii) a multiplier multiplied
by a fraction. For taxable years beginning in nineteen  hundred  ninety-
six  and  nineteen  hundred ninety-seven, the numerator of such fraction
shall be the lesser of (i) four thousand dollars or (ii) fourteen  thou-
sand  dollars  less  the  New York adjusted gross income for the taxable
year, provided, however, the numerator shall not be less than zero.  For
the taxable year beginning in nineteen hundred ninety-eight, the numera-
tor  of  such  fraction  shall  be  the  lesser of (i) thirteen thousand
dollars or (ii) thirty thousand dollars less the New York adjusted gross
income for the taxable year, provided, however, the numerator shall  not
be less than zero. For taxable years beginning in nineteen hundred nine-
ty-nine,  the  numerator  of  such  fraction  shall be the lesser of (i)
fifteen thousand dollars or (ii) fifty thousand  dollars  less  the  New

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10853-03-3

S. 5451--A                          2

York  adjusted gross income for the taxable year, provided, however, the
numerator shall not be less than zero. For taxable years beginning after
nineteen hundred ninety-nine, the numerator of such  fraction  shall  be
the  lesser  of (i) fifteen thousand dollars or (ii) sixty-five thousand
dollars less the New York adjusted gross income for  the  taxable  year,
provided,  however,  the  numerator  shall  not be less than zero.   The
denominator of such fraction shall be four thousand dollars for  taxable
years  beginning  in  nineteen  hundred  ninety-six and nineteen hundred
ninety-seven, thirteen thousand dollars for the taxable  year  beginning
in nineteen hundred ninety-eight, and fifteen thousand dollars for taxa-
ble  years beginning after nineteen hundred ninety-eight. The multiplier
shall be ten percent for taxable years  beginning  in  nineteen  hundred
ninety-six,  forty  percent  for  taxable  years  beginning  in nineteen
hundred ninety-seven, and eighty percent  for  taxable  years  beginning
after  nineteen  hundred  ninety-seven.  Provided,  however, for taxable
years beginning after nineteen hundred ninety-nine, for a  person  whose
New York adjusted gross income is less than forty thousand dollars, such
applicable  percentage  shall  be equal to (i) one hundred percent, plus
(ii) ten percent multiplied by a fraction whose numerator shall  be  the
lesser  of  [(i)] (A) fifteen thousand dollars or [(ii)] (B) forty thou-
sand dollars less the New York adjusted gross  income  for  the  taxable
year,  provided  such  numerator  shall not be less than zero, and whose
denominator shall be fifteen thousand dollars. Provided,  further,  that
[if] FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
THIRTEEN,  THE  AMOUNT  OF CREDIT CALCULATED PURSUANT TO THIS SUBSECTION
SHALL BE INCREASED BY AN ADDITIONAL FIFTY  PERCENT;  PROVIDED,  HOWEVER,
THAT  THE  CREDIT PROVIDED FOR IN THIS SUBSECTION SHALL NOT BE AVAILABLE
TO TAXPAYERS WHO FILE JOINTLY WITH ADJUSTED GROSS INCOMES IN  EXCESS  OF
THREE  HUNDRED FIFTY THOUSAND DOLLARS, TO TAXPAYERS WHO FILE AS HEADS OF
HOUSEHOLDS WITH ADJUSTED GROSS INCOMES IN EXCESS OF THREE HUNDRED  THOU-
SAND  DOLLARS,  AND  TO  TAXPAYERS  WHO  FILE SINGLY WITH ADJUSTED GROSS
INCOMES IN EXCESS OF ONE HUNDRED SEVENTY-FIVE THOUSAND DOLLARS.  IF  the
reversion  event,  as  defined in this paragraph, occurs, the applicable
percentage shall, for taxable years ending on or after the date on which
the reversion event occurred, be determined using the rules specified in
this paragraph applicable to taxable years beginning in nineteen hundred
ninety-nine. The reversion event shall be deemed to have occurred on the
date on which federal action, including but not limited to,  administra-
tive,  statutory or regulatory changes, materially reduces or eliminates
New York state's allocation of  the  federal  temporary  assistance  for
needy  families  block  grant,  or materially reduces the ability of the
state to spend federal temporary assistance  for  needy  families  block
grant  funds  for  the  credit  for certain household and dependent care
services necessary for gainful employment or to apply state general fund
spending on the credit for certain household and dependent care services
necessary for gainful employment toward  the  temporary  assistance  for
needy  families  block  grant maintenance of effort requirement, and the
commissioner of the office of temporary and disability assistance  shall
certify  the date of such event to the commissioner, the director of the
division of the budget, the speaker of the assembly  and  the  temporary
president of the senate.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2013.

co-Sponsors

2013-S5451B (ACTIVE) - Details

See Assembly Version of this Bill:: A7815
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S1661, A1882
2017-2018: S1341, A647
2019-2020: S523

2013-S5451B (ACTIVE) - Summary

Increases the personal income tax credit for certain household and dependent care services necessary for gainful employment during tax years commencing on or after 2014.

2013-S5451B (ACTIVE) - Sponsor Memo

2013-S5451B (ACTIVE) - Bill Text download pdf

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

                                 5451--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                              May 16, 2013
                               ___________

Introduced  by  Sens. CARLUCCI, KLEIN, SAVINO, VALESKY -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations -- committee discharged, bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee -- 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  the  personal  income  tax
  credit 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. Paragraph 1 of subsection (c) of section  606  of  the  tax
law,  as  amended  by  section  1 of part M of chapter 63 of the laws of
2000, is amended to read as follows:
  (1) A taxpayer shall be allowed a credit as provided herein  equal  to
the  applicable percentage of the credit allowable under section twenty-
one of the internal revenue code for  the  same  taxable  year  (without
regard  to  whether  the  taxpayer in fact claimed the credit under such
section twenty-one for such taxable  year).  The  applicable  percentage
shall  be the sum of (i) twenty percent and (ii) a multiplier multiplied
by a fraction. For taxable years beginning in nineteen  hundred  ninety-
six  and  nineteen  hundred ninety-seven, the numerator of such fraction
shall be the lesser of (i) four thousand dollars or (ii) fourteen  thou-
sand  dollars  less  the  New York adjusted gross income for the taxable
year, provided, however, the numerator shall not be less than zero.  For
the taxable year beginning in nineteen hundred ninety-eight, the numera-
tor  of  such  fraction  shall  be  the  lesser of (i) thirteen thousand
dollars or (ii) thirty thousand dollars less the New York adjusted gross
income for the taxable year, provided, however, the numerator shall  not

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10853-05-4

S. 5451--B                          2

be less than zero. For taxable years beginning in nineteen hundred nine-
ty-nine,  the  numerator  of  such  fraction  shall be the lesser of (i)
fifteen thousand dollars or (ii) fifty thousand  dollars  less  the  New
York  adjusted gross income for the taxable year, provided, however, the
numerator shall not be less than zero. For taxable years beginning after
nineteen hundred ninety-nine, the numerator of such  fraction  shall  be
the  lesser  of (i) fifteen thousand dollars or (ii) sixty-five thousand
dollars less the New York adjusted gross income for  the  taxable  year,
provided,  however,  the  numerator  shall  not be less than zero.   The
denominator of such fraction shall be four thousand dollars for  taxable
years  beginning  in  nineteen  hundred  ninety-six and nineteen hundred
ninety-seven, thirteen thousand dollars for the taxable  year  beginning
in nineteen hundred ninety-eight, and fifteen thousand dollars for taxa-
ble  years beginning after nineteen hundred ninety-eight. The multiplier
shall be ten percent for taxable years  beginning  in  nineteen  hundred
ninety-six,  forty  percent  for  taxable  years  beginning  in nineteen
hundred ninety-seven, and eighty percent  for  taxable  years  beginning
after  nineteen  hundred  ninety-seven.  Provided,  however, for taxable
years beginning after nineteen hundred ninety-nine, for a  person  whose
New York adjusted gross income is less than forty thousand dollars, such
applicable  percentage  shall  be equal to (i) one hundred percent, plus
(ii) ten percent multiplied by a fraction whose numerator shall  be  the
lesser  of  [(i)] (A) fifteen thousand dollars or [(ii)] (B) forty thou-
sand dollars less the New York adjusted gross  income  for  the  taxable
year,  provided  such  numerator  shall not be less than zero, and whose
denominator shall be fifteen thousand dollars. Provided,  further,  that
[if] FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND
FOURTEEN,  THE  AMOUNT  OF CREDIT CALCULATED PURSUANT TO THIS SUBSECTION
SHALL BE INCREASED BY AN ADDITIONAL FIFTY  PERCENT;  PROVIDED,  HOWEVER,
THAT  THE  CREDIT PROVIDED FOR IN THIS SUBSECTION SHALL NOT BE AVAILABLE
TO TAXPAYERS WHO FILE JOINTLY WITH ADJUSTED GROSS INCOMES IN  EXCESS  OF
THREE  HUNDRED FIFTY THOUSAND DOLLARS, TO TAXPAYERS WHO FILE AS HEADS OF
HOUSEHOLDS WITH ADJUSTED GROSS INCOMES IN EXCESS OF THREE HUNDRED  THOU-
SAND  DOLLARS,  AND  TO  TAXPAYERS  WHO  FILE SINGLY WITH ADJUSTED GROSS
INCOMES IN EXCESS OF ONE HUNDRED SEVENTY-FIVE THOUSAND DOLLARS.  IF  the
reversion  event,  as  defined in this paragraph, occurs, the applicable
percentage shall, for taxable years ending on or after the date on which
the reversion event occurred, be determined using the rules specified in
this paragraph applicable to taxable years beginning in nineteen hundred
ninety-nine. The reversion event shall be deemed to have occurred on the
date on which federal action, including but not limited to,  administra-
tive,  statutory or regulatory changes, materially reduces or eliminates
New York state's allocation of  the  federal  temporary  assistance  for
needy  families  block  grant,  or materially reduces the ability of the
state to spend federal temporary assistance  for  needy  families  block
grant  funds  for  the  credit  for certain household and dependent care
services necessary for gainful employment or to apply state general fund
spending on the credit for certain household and dependent care services
necessary for gainful employment toward  the  temporary  assistance  for
needy  families  block  grant maintenance of effort requirement, and the
commissioner of the office of temporary and disability assistance  shall
certify  the date of such event to the commissioner, the director of the
division of the budget, the speaker of the assembly  and  the  temporary
president of the senate.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014.

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Senate Bill S5451B

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

2013-S5451 - Details

2013-S5451 - Summary

2013-S5451 - Sponsor Memo

2013-S5451 - Bill Text download pdf

co-Sponsors

2013-S5451A - Details

2013-S5451A - Summary

2013-S5451A - Sponsor Memo

2013-S5451A - Bill Text download pdf

co-Sponsors

2013-S5451B (ACTIVE) - Details

2013-S5451B (ACTIVE) - Summary

2013-S5451B (ACTIVE) - Sponsor Memo

2013-S5451B (ACTIVE) - Bill Text download pdf

Comments