Senate Bill S4121A

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 - 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

2015-S4121 - Details

See Assembly Version of this Bill:
A10658
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S4023, A7145
2019-2020: A1768
2021-2022: A2216
2023-2024: A1631

2015-S4121 - Summary

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

2015-S4121 - Sponsor Memo

2015-S4121 - Bill Text download pdf

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

                                  4121

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              March 2, 2015
                               ___________

Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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, 2015.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08564-02-5


              

co-Sponsors

2015-S4121A (ACTIVE) - Details

See Assembly Version of this Bill:
A10658
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S4023, A7145
2019-2020: A1768
2021-2022: A2216
2023-2024: A1631

2015-S4121A (ACTIVE) - Summary

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

2015-S4121A (ACTIVE) - Sponsor Memo

2015-S4121A (ACTIVE) - Bill Text download pdf

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

                                 4121--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              March 2, 2015
                               ___________

Introduced  by  Sen. RITCHIE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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.
                                                           LBD08564-03-6


              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.