S T A T E O F N E W Y O R K
________________________________________________________________________
5399
2015-2016 Regular Sessions
I N A S S E M B L Y
February 20, 2015
___________
Introduced by M. of A. RYAN -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to personal income tax
exemptions for dependents receiving recommended vaccinations
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 616 of the tax law is amended by adding two new
subsections (c) and (d) to read as follows:
(C) DEPENDENTS. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL
INCOME TAX RETURN TO ENABLE A TAXPAYER TO INDICATE WHETHER HIS OR HER
DEPENDENTS HAVE RECEIVED ALL RECOMMENDED VACCINATIONS BY THE DEPARTMENT
OF HEALTH. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL MONIES
RELATED TO A TAXPAYER'S FAILURE TO CLAIM HIS OR HER DEPENDENTS PURSUANT
TO SUBSECTION (A) OF THIS SECTION, SHALL BE CREDITED TO THE DEPARTMENT
OF HEALTH AND USED SPECIFICALLY FOR VACCINATION AWARENESS AND EDUCA-
TIONAL PROGRAMMING. A TAXPAYER SHALL HAVE UP TO A YEAR FROM THE FILING
DATE OF THEIR PERSONAL INCOME TAX RETURN TO AMEND SUCH RETURN AND CLAIM
AN EXEMPTION FOR THEIR DEPENDENTS, IF EACH DEPENDENT CLAIMED RECEIVES
ALL RECOMMENDED VACCINATIONS BY THE DEPARTMENT OF HEALTH WITHIN SUCH A
YEAR.
(D) AN EXEMPTION SHALL ONLY BE ALLOWED PURSUANT TO THIS SECTION FOR
DEPENDENTS THAT HAVE RECEIVED ALL VACCINATIONS RECOMMENDED BY THE
DEPARTMENT OF HEALTH UNDER ARTICLE TWENTY-ONE OF THE PUBLIC HEALTH LAW.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09297-01-5