S T A T E   O F   N E W   Y O R K
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                                  4939

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 9, 2015
                               ___________

Introduced  by  M. of A. CURRAN, FINCH, RAIA -- Multi-Sponsored by -- M.
  of A. DUPREY, HAWLEY -- read once and referred  to  the  Committee  on
  Aging

AN  ACT to amend the elder law, in relation to reports by the office for
  the aging regarding assistance to  families  for  caring  for  elderly
  dependents and to amend the tax law, in relation to providing an addi-
  tional  personal  income  tax  exemption  for  resident individuals in
  certain cases

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

  Section  1.  Legislative  intent.  The  legislature  hereby  finds and
declares that existing programs to encourage the elderly  to  remain  in
their own homes or the homes of caring relatives, including the informal
caregivers  and  respite  programs,  as  well as other programs provided
under the auspices of the state office for the aging to provide  assist-
ance  to  families  to  care for their elderly, could be enhanced by the
provision of an additional incentive to families  to  further  stimulate
the  retention  of the elderly at home and that limited financial relief
to families offered in conjunction with existing programs, would  result
in closer familial ties and a more satisfactory life for our elderly.
  The legislature further finds and declares that the creation, enhance-
ment and stimulation of such programs is to the benefit of the public as
well  as  to  the individual family, and that such creation, enhancement
and stimulation aid in maintaining the dignity and quality  of  life  of
aged and elderly persons.
  The  legislature additionally finds and declares that such creation of
programs and enhancement of other existing  programs  should  include  a
recognition  of  the  financial commitment and obligation of the family,
and that the state has a moral obligation to be of  assistance  in  such
situations,  and that although the state can in no manner place a finan-
cial value on the provision of assistance by a family to its elderly and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08125-01-5
              

A. 4939                             2

aged relatives, the state can and should  recognize  that  such  efforts
inure not only to the family's but also the general public's good.
  S  2. Section 213 of the elder law is amended by adding a new subdivi-
sion 6 to read as follows:
  6. THE OFFICE FOR THE AGING SHALL BIENNIALLY REPORT  TO  THE  GOVERNOR
AND  LEGISLATURE CONCERNING THE EFFECTS OF SUBSECTION (C) OF SECTION SIX
HUNDRED SIXTEEN OF THE TAX LAW ON PROGRAMS OFFERED UNDER THE AUSPICES OR
WITH THE SUPPORT, DIRECT OR INDIRECT, OF THE OFFICE FOR THE AGING.  SUCH
REPORT  SHALL INCLUDE, BUT NOT BE LIMITED TO, THE USE OR NON-USE OF THIS
INCENTIVE IN COORDINATION WITH SUCH PROGRAMS, THE EXTENT TO  WHICH  THIS
INCENTIVE  HAS  AIDED FAMILIES IN CARING FOR ELDERLY DEPENDENTS, COORDI-
NATION BY THE OFFICE OF THE AVAILABILITY OF THIS ASSISTANCE  WITH  OTHER
PROGRAMS  FOR THE AGED AND RECOMMENDATIONS FOR PUBLIC INFORMATION ACTIV-
ITIES.
  S 3. Section 616 of the tax law is amended by adding a new  subsection
(c) to read as follows:
  (C)  ADDITIONAL EXEMPTION.  IN ADDITION TO THE EXEMPTIONS PROVIDED FOR
IN  SUBSECTION  (A)  OF  THIS  SECTION,  A  RESIDENT INDIVIDUAL SHALL BE
ALLOWED A NEW YORK  EXEMPTION  IN  AN  AMOUNT  EQUAL  TO  THE  EXEMPTION
PROVIDED FOR IN SUBSECTION (A) OF THIS SECTION FOR EACH DEPENDENT WHO IS
OF  THE AGE OF SIXTY-FIVE OR OLDER, WHO RESIDES WITH SUCH RESIDENT INDI-
VIDUAL, AND FOR WHOM THE RESIDENT INDIVIDUAL IS ENTITLED TO AN EXEMPTION
FOR THE TAXABLE YEAR FOR FEDERAL INCOME TAX PURPOSES, PROVIDED  HOWEVER,
THAT  IF  THE NEW YORK INCOME TAXES OF A HUSBAND AND WIFE ARE SEPARATELY
DETERMINED BUT THEIR FEDERAL INCOME TAX IS DETERMINED ON A JOINT RETURN,
ONLY ONE OF THEM, AT THEIR OPTION, SHALL BE ENTITLED TO  THE  ADDITIONAL
EXEMPTION PROVIDED FOR HEREIN.
  S  4.    This act shall take effect immediately, and the provisions of
sections two and three of this act shall apply to taxable  years  begin-
ning one year after the effective date of this act.