Senate Bill S5100

2019-2020 Legislative Session

Provides a tax credit for qualified caregiving expenses

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2019-S5100 (ACTIVE) - Details

See Assembly Version of this Bill:
A7209
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S5100, A7209

2019-S5100 (ACTIVE) - Summary

Provides a tax credit for qualified caregiving expenses.

2019-S5100 (ACTIVE) - Sponsor Memo

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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