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Assembly Bill A7145

2017-2018 Legislative Session

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

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2017-A7145 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10658
2019-2020: A1768
2021-2022: A2216
2023-2024: A1631
2025-2026: A1171

2017-A7145 - Summary

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

2017-A7145 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7145
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 10, 2017
                                ___________
 
 Introduced  by 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.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after January 1, 2017.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09488-01-7

2017-A7145A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10658
2019-2020: A1768
2021-2022: A2216
2023-2024: A1631
2025-2026: A1171

2017-A7145A (ACTIVE) - Summary

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

2017-A7145A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7145--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 10, 2017
                                ___________
 
 Introduced  by M. of A. SIMON -- read once and referred to the Committee
   on Ways and Means -- recommitted to the Committee on Ways and Means in
   accordance with Assembly Rule 3, sec. 2 -- committee discharged,  bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee

 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 6 to read as follows:
   (6) 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.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after January 1, 2018.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09488-03-8

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