senate Bill S1636A

2017-2018 Legislative Session

Establishes the "caregiver's assistance act" giving income tax credits and deductions to certain persons who help seniors

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Archive: Last Bill Status - In Senate Committee Finance Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (6)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 06, 2018 reported and committed to finance
Jan 03, 2018 referred to investigations and government operations
Dec 28, 2017 print number 1636a
Dec 28, 2017 amend and recommit to finance
Feb 14, 2017 reported and committed to finance
Jan 10, 2017 referred to investigations and government operations

Votes

view votes

Mar 6, 2018 - Investigations and Government Operations committee Vote

S1636A
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Mar 6, 2018

Feb 14, 2017 - Investigations and Government Operations committee Vote

S1636
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Feb 14, 2017

S1636 (ACTIVE) - Details

See Assembly Version of this Bill:
A5436
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A2656
2011-2012: A3849
2013-2014: A2432
2015-2016: S2692, A5456
2019-2020: A4166

S1636 (ACTIVE) - Summary

Establishes the "caregiver's assistance act"; allows a personal income tax credit equal to twenty percent of qualified care expenses or five hundred fifty-five dollars, whichever is less, for the taxable year that is paid by taxpayer for the care of a qualifying senior family member.

S1636 (ACTIVE) - Sponsor Memo

S1636 (ACTIVE) - Bill Text download pdf


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

                                  1636

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 10, 2017
                               ___________

Introduced  by  Sen.  GOLDEN -- 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   the
  "caregiver's assistance act"

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Short title. This act shall be known and may  be  cited  as
the "caregiver's assistance act".
  §  2. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
  (CCC) ELDER CARE CREDIT. (1) A TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED CARE EXPENSES PAID
BY  THE  TAXPAYER FOR THE CARE OF A QUALIFYING SENIOR FAMILY MEMBER. THE
AMOUNT OF THE CREDIT SHALL EQUAL THE LESSER OF  TWENTY  PERCENT  OF  THE
QUALIFIED  CARE EXPENSES PAID BY THE TAXPAYER DURING THE TAXABLE YEAR OR
FIVE HUNDRED FIFTY-FIVE DOLLARS, WHICHEVER IS LESS.   IF THE  CREDIT  OR
CREDITS  PROVIDED  PURSUANT  TO THIS SECTION SHALL EXCEED THE TAXPAYER'S
TAX FOR SUCH TAXABLE YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT
OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE  PROVISIONS  OF
SECTION  SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT
NO INTEREST SHALL BE PAID THEREON.   NO CREDIT SHALL  BE  GRANTED  UNDER
THIS  SUBSECTION IF (I) THE TAXPAYER'S NEW YORK ADJUSTED GROSS INCOME IS
GREATER THAN FORTY-FIVE THOUSAND DOLLARS FOR A SINGLE TAXPAYER OR  SIXTY
THOUSAND  DOLLARS  FOR  MARRIED  TAXPAYERS,  OR (II) IF THE TAXPAYER HAS
CLAIMED THE CREDIT AUTHORIZED IN SUBSECTION  (C)  OF  THIS  SECTION  FOR
QUALIFIED  CARE EXPENSES PAID FOR THE CARE OF A QUALIFYING SENIOR FAMILY
MEMBER.
  (2) AS USED IN THIS SUBSECTION:
  (A) "TAXPAYER" SHALL MEAN A RESIDENT TAXPAYER, BUT SHALL NOT INCLUDE A
A PART-YEAR RESIDENT TAXPAYER.

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

S1636A (ACTIVE) - Details

See Assembly Version of this Bill:
A5436
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A2656
2011-2012: A3849
2013-2014: A2432
2015-2016: S2692, A5456
2019-2020: A4166

S1636A (ACTIVE) - Summary

Establishes the "caregiver's assistance act"; allows a personal income tax credit equal to twenty percent of qualified care expenses or five hundred fifty-five dollars, whichever is less, for the taxable year that is paid by taxpayer for the care of a qualifying senior family member.

S1636A (ACTIVE) - Sponsor Memo

S1636A (ACTIVE) - Bill Text download pdf


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

                                 1636--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 10, 2017
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- reported favorably from said committee and  commit-
  ted to the Committee on Finance -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN   ACT  to  amend  the  tax  law,  in  relation  to  establishing  the
  "caregiver's assistance act"

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Short  title. This act shall be known and may be cited as
the "caregiver's assistance act".
  § 2. Section 606 of the tax law is amended by adding a new  subsection
(jjj) to read as follows:
  (JJJ)  ELDER  CARE  CREDIT.  (1)  A TAXPAYER SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED CARE EXPENSES PAID
BY THE TAXPAYER FOR THE CARE OF A QUALIFYING SENIOR FAMILY  MEMBER.  THE
AMOUNT  OF  THE  CREDIT  SHALL EQUAL THE LESSER OF TWENTY PERCENT OF THE
QUALIFIED CARE EXPENSES PAID BY THE TAXPAYER DURING THE TAXABLE YEAR  OR
FIVE  HUNDRED  FIFTY-FIVE  DOLLARS, WHICHEVER IS LESS.  IF THE CREDIT OR
CREDITS PROVIDED PURSUANT TO THIS SECTION SHALL  EXCEED  THE  TAXPAYER'S
TAX FOR SUCH TAXABLE YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT
OF  TAX  TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER,  THAT
NO  INTEREST  SHALL  BE PAID THEREON.   NO CREDIT SHALL BE GRANTED UNDER
THIS SUBSECTION IF (I) THE TAXPAYER'S NEW YORK ADJUSTED GROSS INCOME  IS
GREATER  THAN FORTY-FIVE THOUSAND DOLLARS FOR A SINGLE TAXPAYER OR SIXTY
THOUSAND DOLLARS FOR MARRIED TAXPAYERS, OR  (II)  IF  THE  TAXPAYER  HAS
CLAIMED  THE  CREDIT  AUTHORIZED  IN  SUBSECTION (C) OF THIS SECTION FOR
QUALIFIED CARE EXPENSES PAID FOR THE CARE OF A QUALIFYING SENIOR  FAMILY
MEMBER.
  (2) AS USED IN THIS SUBSECTION:

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

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