Assembly Bill A3262

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

                                  3262

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 24, 2013
                               ___________

Introduced  by  M. of A. RABBITT, RAIA -- Multi-Sponsored by -- M. of A.
  BARCLAY, CROUCH, FINCH, GIGLIO, HAWLEY, KOLB, McDONOUGH, OAKS, SALADI-
  NO -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to creating an  informal  care-
  giver credit for taxpayers caring for seniors and disabled persons

  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)  INFORMAL  CAREGIVER  CREDIT.  (1)  A QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  IN  AN  AMOUNT
NOT TO EXCEED TWO HUNDRED FIFTY DOLLARS.
  (2)  THE  CREDIT PROVIDED IN PARAGRAPH ONE OF THIS SUBSECTION SHALL BE
AVAILABLE TO ONLY ONE QUALIFIED TAXPAYER PER QUALIFYING ELDERLY OR DISA-
BLED PERSON AND SUCH TAXPAYER SHALL ONLY QUALIFY FOR ONE CREDIT PER  TAX
YEAR,  REGARDLESS OF THE NUMBER OF QUALIFIED ELDERLY OR DISABLED PERSONS
THE TAXPAYER PROVIDES CARE FOR.
  (3) AS USED IN THIS SUBSECTION:
  (I) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY  THE  TAXPAYER  FOR
GOODS  AND SERVICES NECESSARY TO ASSIST THE INFORMAL CAREGIVER IN CARING
FOR THE QUALIFYING ELDERLY OR DISABLED PERSON.
  (II) "QUALIFIED TAXPAYER" SHALL MEAN AN INFORMAL  CAREGIVER  PROVIDING
CARE TO A QUALIFIED ELDERLY OR DISABLED PERSON.
  (III)  "QUALIFIED  ELDERLY  OR  DISABLED PERSON" SHALL MEAN A DISABLED
PERSON OR ELDERLY PERSON WHO IS AGE SIXTY-FIVE OR OLDER AND  WHO  HAS  A
MEDICAL  CONDITION THAT INTERFERES WITH DAILY LIVING ACTIVITIES, INCLUD-
ING BUT NOT LIMITED TO EATING, DRESSING, MOBILITY AND TAKING MEDICATIONS
AND WHO HAS DOCUMENTATION OF  SUCH  MEDICAL  CONDITION  FROM  A  MEDICAL
PROFESSIONAL.
  (4)  THE COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH, AS SUPPORT OF
HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION, RECEIPTS  FOR  QUALI-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05255-01-3
              

A. 3262                             2

FIED  CARE EXPENSES OR OTHER SUCH PROOFS OF PAYMENT AS SHALL SATISFY THE
COMMISSIONER.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.