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Assembly Bill A6535

2017-2018 Legislative Session

Relates to the creation of a child care tax deduction

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Archive: Last Bill Status - In Assembly Committee

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2017-A6535 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A5602
2021-2022: A4752

2017-A6535 (ACTIVE) - Summary

Relates to the creation of a child care tax deduction that shall be equal to the amount of income not to exceed $10,000 earned by an at home parent by providing child care services for up to two qualifying children.

2017-A6535 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6535
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 9, 2017
                                ___________
 
 Introduced  by  M.  of  A. OAKS, HAWLEY, KOLB, MALLIOTAKIS, MONTESANO --
   Multi-Sponsored by -- M. of A. BARCLAY, BUTLER, CROUCH, CURRAN, FINCH,
   GIGLIO, McDONOUGH, McLAUGHLIN, PALMESANO, RAIA, THIELE  --  read  once
   and referred to the Committee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to deductions against personal
   income tax

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (v) to read as follows:
   (V) CHILD CARE TAX DEDUCTION.  (1)  A  TAXPAYER  SHALL  BE  ALLOWED  A
 DEDUCTION  AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
 DEDUCTION SHALL BE EQUAL TO THE AMOUNT OF INCOME NOT TO EXCEED TEN THOU-
 SAND DOLLARS EARNED BY  AN  AT  HOME  PARENT  BY  PROVIDING  CHILD  CARE
 SERVICES FOR UP TO TWO QUALIFYING CHILDREN.
   (2)(A)  FOR  THE PURPOSES OF THIS SUBSECTION, "AT HOME PARENT" MEANS A
 PARENT WHO PROVIDES FULL-TIME CARE AT THE PARENT'S RESIDENCE FOR ONE  OR
 MORE  OF  THE PARENT'S OWN QUALIFYING PRE-SCHOOL CHILDREN AND WHO CLAIMS
 THE QUALIFYING CHILD AS A DEPENDENT ON THE  PARENT'S  INDIVIDUAL  INCOME
 TAX RETURN FOR THE TAXABLE YEAR FOR WHICH THE PARENT CLAIMS THE CREDIT.
   (B)  FOR THE PURPOSES OF THIS SUBSECTION, "PARENT" MEANS AN INDIVIDUAL
 WHO:
   (I) IS THE BIOLOGICAL MOTHER OR FATHER OF A QUALIFYING CHILD; OR
   (II) IS THE STEPFATHER OR STEPMOTHER OF A QUALIFYING CHILD; OR
   (III) LEGALLY ADOPTS A QUALIFYING CHILD; OR  HAS  A  QUALIFYING  CHILD
 PLACED  IN  THE  INDIVIDUAL'S  HOME  BY  A  CHILD PLACING AGENCY FOR THE
 PURPOSE OF LEGALLY ADOPTING THE CHILD; OR
   (IV) IS A LEGAL GUARDIAN OF A QUALIFYING CHILD.
   (C) FOR THE PURPOSES OF THIS SUBSECTION  "QUALIFYING  CHILD"  MEANS  A
 CHILD  WHO  IS NOT OLDER THAN SIX YEARS OF AGE AND IS YET TO ENROLL IN A
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10354-01-7

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