Assembly Bill A10658

Vetoed By Governor
2015-2016 Legislative Session

Provides for a tax deduction for the adoption of a child with special needs

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S4121 - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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2015-A10658 (ACTIVE) - Details

See Senate Version of this Bill:
S4121
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: A7145, S4023
2019-2020: A1768
2021-2022: A2216
2023-2024: A1631

2015-A10658 (ACTIVE) - Summary

Provides for a tax deduction for the adoption of a child with special needs.

2015-A10658 (ACTIVE) - Bill Text download pdf 

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

                                  10658

                          I N  A S S E M B L Y

                              June 10, 2016
                               ___________

Introduced  by  COMMITTEE  ON RULES -- (at request of M. of A. Simon) --
  read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to establishing a tax deduction
  for the adoption of a child with special needs

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

  Section  1. Subsection (d) of section 615 of the tax law is amended by
adding a new paragraph 5 to read as follows:
  (5) AN AMOUNT EQUAL TO TEN THOUSAND DOLLARS  FOR  THE  ADOPTION  OF  A
CHILD  WITH  SPECIAL  NEEDS. THE AMOUNT ALLOWED BY THIS PARAGRAPH MAY BE
USED BY A TAXPAYER TO INCREASE HIS OR HER DEDUCTION IN  EACH  YEAR  THAT
THE TAXPAYER IS THE LEGAL PARENT OF A CHILD WITH SPECIAL NEEDS.
  FOR  PURPOSES OF THIS PARAGRAPH, A CHILD WITH SPECIAL NEEDS SHALL MEAN
ANY CHILD WHO IS UNDER THE AGE OF TWENTY-ONE AND WHO POSSESSES A SPECIF-
IC PHYSICAL, MENTAL, OR EMOTIONAL CONDITION OR DISABILITY OF SUCH SEVER-
ITY OR KIND THAT, IN THE OPINION OF THE OFFICE OF  CHILDREN  AND  FAMILY
SERVICES,  WOULD  CONSTITUTE  A  SIGNIFICANT  OBSTACLE  TO  THE  CHILD'S
ADOPTION.
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2016.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08564-04-6

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