S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5602
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 13, 2019
                                ___________
 
 Introduced  by M. of A. MANKTELOW, BRABENEC, DeSTEFANO, GIGLIO -- Multi-
   Sponsored by -- M. of A. McDONOUGH, MIKULIN, WALSH --  read  once  and
   referred to the Committee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to deductions against personal
   income tax

   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 (v) to read as follows:
   (V) CHILD CARE TAX DEDUCTION.  (1)  A  TAXPAYER  SHALL  BE  ALLOWED  A
 DEDUCTION  AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE
 DEDUCTION SHALL BE EQUAL TO THE AMOUNT OF INCOME NOT TO EXCEED TEN THOU-
 SAND DOLLARS EARNED BY  AN  AT  HOME  PARENT  BY  PROVIDING  CHILD  CARE
 SERVICES FOR UP TO TWO QUALIFYING CHILDREN.
   (2)(A)  FOR  THE PURPOSES OF THIS SUBSECTION, "AT HOME PARENT" MEANS A
 PARENT WHO PROVIDES FULL-TIME CARE AT THE PARENT'S RESIDENCE FOR ONE  OR
 MORE  OF  THE PARENT'S OWN QUALIFYING PRE-SCHOOL CHILDREN AND WHO CLAIMS
 THE QUALIFYING CHILD AS A DEPENDENT ON THE  PARENT'S  INDIVIDUAL  INCOME
 TAX RETURN FOR THE TAXABLE YEAR FOR WHICH THE PARENT CLAIMS THE CREDIT.
   (B)  FOR THE PURPOSES OF THIS SUBSECTION, "PARENT" MEANS AN INDIVIDUAL
 WHO:
   (I) IS THE BIOLOGICAL MOTHER OR FATHER OF A QUALIFYING CHILD; OR
   (II) IS THE STEPFATHER OR STEPMOTHER OF A QUALIFYING CHILD; OR
   (III) LEGALLY ADOPTS A QUALIFYING CHILD; OR  HAS  A  QUALIFYING  CHILD
 PLACED  IN  THE  INDIVIDUAL'S  HOME  BY  A  CHILD PLACING AGENCY FOR THE
 PURPOSE OF LEGALLY ADOPTING THE CHILD; OR
   (IV) IS A LEGAL GUARDIAN OF A QUALIFYING CHILD.
   (C) FOR THE PURPOSES OF THIS SUBSECTION  "QUALIFYING  CHILD"  MEANS  A
 CHILD  WHO  IS NOT OLDER THAN SIX YEARS OF AGE AND IS YET TO ENROLL IN A
 CERTIFIED ELEMENTARY SCHOOL PROGRAM  OR  HAS  ENROLLED  IN  A  CERTIFIED
 ELEMENTARY SCHOOL PROGRAM AT SOME POINT DURING THE TAXABLE YEAR.
   §  2. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law.
 
              

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08936-01-9