Senate Bill S1636

2017-2018 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

2017-S1636 - 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

2017-S1636 - 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.

2017-S1636 - Sponsor Memo

2017-S1636 - 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.
              

2017-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

2017-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.

2017-S1636A (ACTIVE) - Sponsor Memo

2017-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.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.