assembly Bill A7209

2019-2020 Legislative Session

Provides a tax credit for qualified caregiving expenses

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Sponsored By

Archive: Last Bill Status - In Assembly 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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to ways and means
Apr 12, 2019 referred to ways and means

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A7209 (ACTIVE) - Details

See Senate Version of this Bill:
S5100
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A6932, S620

A7209 (ACTIVE) - Summary

Provides a tax credit for qualified caregiving expenses.

A7209 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7209
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 12, 2019
                                ___________
 
 Introduced  by M. of A. BRONSON -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to providing a tax  credit  for
   qualified  caregiving  expenses; and to provide for the repeal of such
   provisions upon the expiration thereof

   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 (jjj) to read as follows:
   (JJJ) CAREGIVING TAX CREDIT. (1) FOR TAXABLE  YEARS  BEGINNING  ON  OR
 AFTER JANUARY FIRST, TWO THOUSAND TWENTY, A QUALIFIED CAREGIVER SHALL BE
 ALLOWED  A  CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR A PORTION
 OF THE TOTAL PURCHASE PRICE PAID FOR A QUALIFIED CAREGIVING  EXPENSE  BY
 SUCH  A QUALIFIED CAREGIVER FOR PERFORMING CAREGIVING DUTIES PROVIDED TO
 A QUALIFIED FAMILY MEMBER THAT RESIDED WITHIN THIS STATE.
   (2) FOR PURPOSES OF THIS SECTION (A)  "QUALIFIED  CAREGIVING  EXPENSE"
 MEANS  PAYMENTS  MADE  BY THE QUALIFIED CAREGIVER FOR GOODS AND SERVICES
 WHICH ARE PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING FAMILY MEMBER
 OR TO ASSIST THE QUALIFIED CAREGIVER IN CARING FOR THE QUALIFYING FAMILY
 MEMBER. SUCH EXPENSES INCLUDE, BUT ARE NOT LIMITED TO, HOME HEALTH AGEN-
 CY SERVICES, ADULT  DAY  CARE,  COMPANIONSHIP  SERVICES,  PERSONAL  CARE
 ATTENDANT SERVICES, HOMEMAKER SERVICES, RESPITE CARE, HEALTH CARE EQUIP-
 MENT, ASSISTIVE DEVICES AND SUPPLIES, HOME MODIFICATION, TRANSPORTATION,
 LEGAL OR FINANCIAL SERVICES, AND ASSISTIVE TECHNOLOGY.
   (B) "QUALIFIED FAMILY MEMBER" MEANS AN INDIVIDUAL WHO IS: (I) AT LEAST
 EIGHTEEN YEARS OF AGE DURING A TAXABLE YEAR; (II) A RESIDENT OF NEW YORK
 STATE;  (III)  REQUIRES  ASSISTANCE  WITH AT LEAST ONE ACTIVITY OF DAILY
 LIVING (ADL), AS CERTIFIED BY A LICENSED HEALTH CARE  PRACTITIONER;  AND
 (IV)  IS  AN  INDIVIDUAL  WHO QUALIFIES AS A DEPENDENT, SPOUSE, DOMESTIC
 PARTNER AS DEFINED BY SECTION FOUR OF  THE  WORKERS'  COMPENSATION  LAW,
 SIBLING, PARTNER, PARENT OR OTHER RELATION BY BLOOD OR MARRIAGE, INCLUD-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.