Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 29, 2018 |
enacting clause stricken |
Jan 22, 2018 |
print number 8379b |
Jan 22, 2018 |
amend and recommit to ways and means |
Jan 03, 2018 |
referred to ways and means |
Dec 20, 2017 |
print number 8379a |
Dec 20, 2017 |
amend and recommit to ways and means |
Jun 12, 2017 |
referred to ways and means |
Assembly Bill A8379A
2017-2018 Legislative Session
Sponsored By
RA
Archive: Last Bill Status - Stricken
- 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
Actions
Bill Amendments
2017-A8379 - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
2017-A8379 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8379 2017-2018 Regular Sessions I N A S S E M B L Y June 12, 2017 ___________ Introduced by M. of A. RA -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a credit against income tax for service dogs 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 (ccc) to read as follows: (CCC) CREDIT FOR SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, A TAXPAYER SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI- CLE, IN AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG EXPENDITURES MADE BY THE TAXPAYER. PROVIDED, HOWEVER, THE CREDIT SHALL NOT EXCEED ONE THOUSAND DOLLARS. (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL BE ALLOWED IN THE TAXABLE YEAR IN WHICH THE EXPENDITURES WERE MADE. (3) IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT EXCEED ONE THOUSAND DOLLARS. (4) (A) THE TERM "QUALIFIED SERVICE DOG EXPENDITURES" SHALL MEAN, FOR PURPOSES OF THIS SUBSECTION, NECESSARY EXPENSES FOR MAINTAINING A SERVICE DOG INCLUDING, BUT NOT LIMITED TO, FOOD, VETERINARY CARE, TRAIN- ING, BOARDING, AND CLOTHING. (B) THE TERM "SERVICE DOG" SHALL MEAN, FOR PURPOSES OF THIS SUBSECTION, ANY SERVICE, GUIDE, SEEING OR HEARING DOG, REGARDLESS OF CERTIFICATION, UNDER THE CONTROL OF THE PERSON USING OR TRAINING IT AND THAT HAS BEEN OR IS BEING INDIVIDUALLY TRAINED TO DO WORK OR PERFORM TASKS FOR THE BENEFIT OF A PERSON WITH A DISABILITY. § 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2017. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
co-Sponsors
David DiPietro
Anthony D'Urso
Rebecca Seawright
David McDonough
2017-A8379A - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
2017-A8379A - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8379--A 2017-2018 Regular Sessions I N A S S E M B L Y June 12, 2017 ___________ Introduced by M. of A. RA -- read once and referred to the Committee on Ways and Means -- 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 credit against income tax for service dogs 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 (ccc) to read as follows: (CCC) CREDIT FOR SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, A TAXPAYER SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI- CLE, IN AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG EXPENDITURES MADE BY THE TAXPAYER. PROVIDED, HOWEVER, THE CREDIT SHALL NOT EXCEED ONE THOUSAND DOLLARS. (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL BE ALLOWED IN THE TAXABLE YEAR IN WHICH THE EXPENDITURES WERE MADE. (3) IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT EXCEED ONE THOUSAND DOLLARS. (4) THE TERM "QUALIFIED SERVICE DOG EXPENDITURES" SHALL MEAN, FOR PURPOSES OF THIS SUBSECTION, NECESSARY EXPENSES FOR MAINTAINING A SERVICE DOG, AS DEFINED IN SUBDIVISION SEVEN OF SECTION FORTY-SEVEN-B OF THE CIVIL RIGHTS LAW, INCLUDING, BUT NOT LIMITED TO, FOOD, VETERINARY CARE, TRAINING, BOARDING, AND CLOTHING. § 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2017. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11379-03-7
co-Sponsors
David DiPietro
Anthony D'Urso
Rebecca Seawright
David McDonough
2017-A8379B (ACTIVE) - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
2017-A8379B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8379--B 2017-2018 Regular Sessions I N A S S E M B L Y June 12, 2017 ___________ Introduced by M. of A. RA, DiPIETRO, D'URSO, SEAWRIGHT, McDONOUGH, BRABENEC, TITONE -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- 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 committee AN ACT to amend the tax law, in relation to establishing a credit against income tax for service dogs 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 (ccc) to read as follows: (CCC) CREDIT FOR SERVICE DOGS. (1) FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND EIGHTEEN, A TAXPAYER SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI- CLE, IN AN AMOUNT EQUAL TO THE QUALIFIED SERVICE DOG EXPENDITURES MADE BY THE TAXPAYER. PROVIDED, HOWEVER, THE CREDIT SHALL NOT EXCEED ONE THOUSAND DOLLARS. (2) TAX CREDITS ALLOWED PURSUANT TO THIS SUBSECTION SHALL BE ALLOWED IN THE TAXABLE YEAR IN WHICH THE EXPENDITURES WERE MADE. (3) IF THE AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE APPLIED AGAINST THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS, BUT SHALL NOT EXCEED ONE THOUSAND DOLLARS. (4) THE TERM "QUALIFIED SERVICE DOG EXPENDITURES" SHALL MEAN, FOR PURPOSES OF THIS SUBSECTION, NECESSARY EXPENSES FOR MAINTAINING A SERVICE DOG, AS DEFINED IN SUBDIVISION SEVEN OF SECTION FORTY-SEVEN-B OF THE CIVIL RIGHTS LAW, INCLUDING, BUT NOT LIMITED TO, FOOD, VETERINARY CARE, TRAINING, BOARDING, AND CLOTHING. § 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2018.
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