S T A T E O F N E W Y O R K
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1768
2019-2020 Regular Sessions
I N A S S E M B L Y
January 17, 2019
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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 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, 2019.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01786-01-9