S T A T E   O F   N E W   Y O R K
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                                   4166
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2019
                                ___________
 
 Introduced  by M. of A. ENGLEBRIGHT, THIELE -- read once and referred to
   the Committee on Ways and Means
 
 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:
   (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.
                                                            LBD08500-01-9
              

 A. 4166                             2
 
   (B) "QUALIFYING SENIOR FAMILY MEMBER" SHALL MEAN A PERSON WHO  RESIDED
 WITH  THE  TAXPAYER  FOR AT LEAST SIX MONTHS DURING THE TAXABLE YEAR FOR
 WHICH CREDIT IS CLAIMED, IS WITHIN THE THIRD DEGREE OF CONSANGUINITY  TO
 THE  TAXPAYER,  IS  AT    LEAST SIXTY YEARS OF AGE ON OR BEFORE DECEMBER
 THIRTY-FIRST  OF  THE TAXABLE YEAR FOR WHICH CREDIT IS CLAIMED AND HAS A
 NEW YORK ADJUSTED GROSS INCOME FOR THE TAXABLY YEAR FOR WHICH CREDIT  IS
 CLAIMED  OF THIRTEEN THOUSAND DOLLARS OR LESS FOR A SINGLE FAMILY MEMBER
 OR TWENTY THOUSAND DOLLARS OR LESS FOR A SENIOR FAMILY MEMBER AND HIS OR
 HER SPOUSE. A QUALIFYING SENIOR FAMILY  MEMBER  INCLUDES  A  PERSON  WHO
 OTHERWISE  MEETS  THE QUALIFICATIONS SPECIFIED IN THE PRECEDING SENTENCE
 BUT WHO OCCUPIES A SEPARATE ROOM OR ROOMS IN OR AT THE RESIDENCE OF  THE
 TAXPAYER,  SUCH  AS  THOSE  COMMONLY REFERRED TO AS MOTHER-IN-LAW APART-
 MENTS, BUT SHALL NOT INCLUDE A TENANT, SUBTENANT, ROOMER OR BOARDER  WHO
 PAYS A LEASE OR RENTAL FEE TO THE TAXPAYER FOR THE SPACE.
   (C) "QUALIFIED CARE EXPENSES" SHALL MEAN PAYMENTS MADE BY THE TAXPAYER
 FOR  GOODS  AND SERVICES NECESSARY TO ALLOW THE QUALIFYING SENIOR FAMILY
 MEMBER TO BE MAINTAINED  IN  THE  TAXPAYER'S  RESIDENCE  THAT  ARE:  (I)
 PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING SENIOR FAMILY MEMBER OR
 TO ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING SENIOR FAMILY MEMBER
 AND  MAY  BE PROVIDED BY AN ORGANIZATION OR AN INDIVIDUAL NOT RELATED TO
 THE TAXPAYER OR THE  QUALIFYING  SENIOR  FAMILY  MEMBER;  AND  (II)  NOT
 COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE PROGRAMS. SUCH EXPENSES
 INCLUDE,  BUT  NOT BE LIMITED TO, HOME HEALTH AGENCY SERVICES, ADULT DAY
 CARE, COMPANIONSHIP SERVICES, PERSONAL CARE ATTENDANT SERVICES, HOMEMAK-
 ER SERVICES, RESPITE CARE, HEALTH  CARE  EQUIPMENT  AND  SUPPLIES,  HOME
 MODIFICATION,  OR  ANY OTHER SERVICES NECESSARY TO PROVIDE ASSISTANCE IN
 TWO OR MORE ACTIVITIES IN DAILY LIVING.
   (3) WHEN TWO OR MORE TAXPAYERS WHO DO NOT FILE JOINT TAX  RETURNS  MAY
 CLAIM  CREDIT  FOR  THE  SAME QUALIFYING SENIOR FAMILY MEMBER OR MEMBERS
 PURSUANT TO THIS SUBSECTION, THE CREDIT  OR  CREDITS  SHALL  BE  EQUALLY
 DIVIDED  BETWEEN  OR AMONG SUCH INDIVIDUALS UNLESS SUCH INDIVIDUALS FILE
 WITH THE COMMISSIONER A WRITTEN  AGREEMENT  SETTING  FORTH  A  DIFFERENT
 DIVISION.
   (4)  THE  COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH AS SUPPORT OF
 HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION RECEIPTS FOR QUALIFIED
 CARE EXPENSES OR OTHER SUCH PROOFS  OF  PAYMENT  AS  SHALL  SATISFY  THE
 COMMISSIONER.
   §  3.  This  act  shall take effect immediately and shall apply to all
 taxable years beginning on and after January first, two thousand twenty.