Assembly Bill A1361

2017-2018 Legislative Session

Provides for tax exemptions related to the elderly, and the reporting of the effects of certain programs related thereto

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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

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2017-A1361 (ACTIVE) - Details

Current Committee:
Assembly Aging
Law Section:
Elder Law
Laws Affected:
Amd §213, Eld L; amd §616, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A2902
2011-2012: A3946
2013-2014: A4225
2015-2016: A2345
2019-2020: A2110

2017-A1361 (ACTIVE) - Summary

Provides a resident personal income tax exemption to individuals caring for elderly dependents over the age of 62 who reside with such individuals and who are entitled to an exemption for federal income tax purposes; requires the office for the aging to report to the governor and the legislature regarding the effects of such tax credit, its use or non-use and the extent to which such credit aids families.

2017-A1361 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1361
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2017
                                ___________
 
 Introduced  by  M.  of  A.  ENGLEBRIGHT -- 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
   additional  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.  Section  213  of the elder law is amended by adding a new
 subdivision 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, AND COOR-
 DINATION BY THE OFFICE OF THE AVAILABILITY OF THIS ASSISTANCE WITH OTHER
 PROGRAMS  FOR THE AGED AND RECOMMENDATIONS FOR PUBLIC INFORMATION ACTIV-
 ITIES.
   § 2. 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  FOR  TAXABLE  YEARS  BEGINNING  AFTER
 DECEMBER  THIRTY-FIRST,  TWO  THOUSAND  SEVENTEEN, 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-TWO OR OLDER, WHO RESIDES WITH SUCH
 RESIDENT INDIVIDUAL, AND FOR WHOM THE RESIDENT INDIVIDUAL IS ENTITLED TO
 AN EXEMPTION FOR THE TAXABLE  YEAR  FOR  FEDERAL  INCOME  TAX  PURPOSES,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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