Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Feb 21, 2014 |
print number 6764b |
Feb 21, 2014 |
amend and recommit to ways and means |
Jan 08, 2014 |
referred to ways and means returned to assembly died in senate |
Jun 20, 2013 |
referred to rules delivered to senate passed assembly home rule request |
Jun 19, 2013 |
ordered to third reading rules cal.525 rules report cal.525 reported reported referred to rules |
May 21, 2013 |
print number 6764a |
May 21, 2013 |
amend (t) and recommit to ways and means |
Apr 18, 2013 |
referred to ways and means |
Assembly Bill A6764B
2013-2014 Legislative Session
Sponsored By
FARRELL
Archive: Last Bill Status - In Assembly 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
Actions
Bill Amendments
2013-A6764 - Details
- See Senate Version of this Bill:
- S4548
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1310, Tax L
2013-A6764 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6764 2013-2014 Regular Sessions I N A S S E M B L Y April 18, 2013 ___________ Introduced by M. of A. FARRELL -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to a credit for certain house- hold 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 HEREBY AUTHORIZED AND EMPOWERED TO ADOPT AND AMEND LOCAL LAWS GRANTING IN ANY 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 TWEN- TY-ONE FOR THE TAXABLE YEAR), TO A TAXPAYER WHO CLAIMED A CREDIT PURSU- ANT 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 (WITHOUT 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 CODE OF THE CITY OF NEW YORK IS FORTY-FIVE THOUSAND DOLLARS OR LESS, THE APPLICABLE PERCENTAGE SHALL BE NINETY PERCENT. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10246-01-3
2013-A6764A - Details
- See Senate Version of this Bill:
- S4548
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1310, Tax L
2013-A6764A - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6764--A 2013-2014 Regular Sessions I N A S S E M B L Y April 18, 2013 ___________ Introduced by M. of A. FARRELL -- read once and referred to the Commit- tee on Ways and Means -- 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 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. LBD10246-02-3
2013-A6764B (ACTIVE) - Details
- See Senate Version of this Bill:
- S4548
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1310, Tax L
2013-A6764B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6764--B 2013-2014 Regular Sessions I N A S S E M B L Y April 18, 2013 ___________ Introduced by M. of A. FARRELL -- read once and referred to the Commit- tee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- 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. LBD10246-03-4
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