Assembly Actions -
Senate Actions - UPPERCASE
|Jan 08, 2020
referred to budget and revenue
|May 14, 2019
reported and committed to finance
|Apr 09, 2019
referred to budget and revenue
Senate Bill S5100
2019-2020 Legislative Session
Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee
- In Committee Assembly
- On Floor Calendar Assembly
- Passed Assembly
- Delivered to Governor
- Signed By Governor
2019-S5100 (ACTIVE) - Details
2019-S5100 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5100 SPONSOR: MAY TITLE OF BILL: 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 PURPOSE OR GENERAL IDEA OF BILL: This amends section 606 of the tax law by adding a new section (jjj) that provides a tax credit to qualified caregivers. SUMMARY OF PROVISIONS: Section 1 defines taxable year; Section 2 defines qualified caregiving expense, qualified family member, qualified caregiver; Section 3 establishes taxable year and qualified expense;
2019-S5100 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5100 2019-2020 Regular Sessions I N S E N A T E April 9, 2019 ___________ Introduced by Sens. MAY, METZGER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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.
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