The New York State Senate

 
                     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.

                                                            LBD10848-02-9

 S. 5100                             2
 
 ING AN IN-LAW, GRANDPARENT, GRANDCHILD, STEP-PARENT, AUNT, UNCLE, NIECE,
 OR NEPHEW OF THE QUALIFIED CAREGIVER.
   (C)  "QUALIFIED CAREGIVER" MEANS AN INDIVIDUAL WHO IS A NEW YORK STATE
 RESIDENT TAXPAYER FOR THE TAXABLE YEAR. IN THE CASE OF A  JOINT  RETURN,
 THE TERM INCLUDES THE INDIVIDUAL AND THE INDIVIDUAL'S SPOUSE. THE QUALI-
 FIED  CAREGIVER  CLAIMING  THE CREDIT MUST HAVE A FEDERAL ADJUSTED GROSS
 INCOME OF SEVENTY-FIVE THOUSAND DOLLARS OR LESS FOR  AN  INDIVIDUAL  AND
 ONE  HUNDRED  FIFTY  THOUSAND  DOLLARS  OR  LESS FOR A COUPLE, AND INCUR
 UNCOMPENSATED EXPENSES DIRECTLY RELATED TO THE CARE OF A QUALIFIED FAMI-
 LY MEMBER. IN ADDITION, QUALIFIED CAREGIVERS MUST PROVIDE CARE TO ONE OR
 MORE ELIGIBLE QUALIFIED FAMILY MEMBERS DURING THE TAXABLE YEAR,  AND  BE
 ELIGIBLE  TO  RECEIVE  A CREDIT AGAINST THE FAMILY CAREGIVER'S STATE TAX
 LIABILITY FOR THE TAXABLE YEAR.
   (3) THE CREDIT  ESTABLISHED  PURSUANT  TO  THIS  SUBSECTION  SHALL  BE
 ALLOWED  FOR  THE TAXABLE YEAR IN WHICH THE QUALIFIED CAREGIVER INCURRED
 THE QUALIFIED CAREGIVING EXPENSE.  THE  CREDIT  ESTABLISHED  UNDER  THIS
 SUBSECTION  SHALL NOT EXCEED FIFTY PERCENT OF THE TOTAL AMOUNT EXPENDED,
 AND SHALL NOT EXCEED THREE THOUSAND FIVE HUNDRED DOLLARS.
   (4) IF THE ALLOWABLE AMOUNT OF THE CREDIT EXCEEDS THE TAXES  OTHERWISE
 DUE  UNDER  THIS  ARTICLE FOR THE TAXABLE YEAR, THE UNUSED AMOUNT OF THE
 CREDIT IS WAIVED, AND MAY NOT BE REFUNDED, CARRIED FORWARD OR  OTHERWISE
 USED TO OFFSET TAXES.
   (5)  ELIGIBLE  QUALIFIED CAREGIVERS SHALL APPLY FOR THE CREDIT THROUGH
 THE DEPARTMENT. THE COMMISSIONER, IN CONSULTATION WITH THE  COMMISSIONER
 OF  THE  DEPARTMENT  OF  HEALTH  AND  THE DIRECTOR OF THE OFFICE FOR THE
 AGING, SHALL ISSUE A CERTIFICATION FOR AN APPROVED  APPLICATION  TO  THE
 TAXPAYER  THAT STATES THE AMOUNT OF THE CREDIT ALLOCATED TO THE TAXPAYER
 AND THE ALLOCATION YEAR.
   (6) THE AGGREGATE AMOUNT  OF  TAX  CREDITS  ALLOWED  PURSUANT  TO  THE
 AUTHORITY  OF  THIS SUBSECTION SHALL BE THIRTY-FIVE MILLION DOLLARS EACH
 YEAR DURING THE PERIOD TWO THOUSAND TWENTY THROUGH TWO THOUSAND  TWENTY-
 TWO.  SUCH AGGREGATE AMOUNT OF CREDITS SHALL BE ALLOCATED BY THE DEPART-
 MENT ON A FIRST COME FIRST SERVE BASIS IN ORDER OF PRIORITY  BASED  UPON
 THE  DATE  OF  FILING  AN  APPLICATION FOR ALLOCATION OF CREDIT WITH THE
 DEPARTMENT. ONCE THE CREDITS ALLOCATED EXCEED THE LIMIT  ESTABLISHED  IN
 THIS  SUBSECTION,  THE  COMMISSIONER SHALL CEASE TO ALLOCATE AND CERTIFY
 TAX CREDITS TO TAXPAYERS.
   (7) THE COMMISSIONER MAY REQUIRE A QUALIFIED TAXPAYER TO  FURNISH  THE
 FOLLOWING  INFORMATION  IN  SUPPORT OF HIS OR HER CLAIM FOR CREDIT UNDER
 THIS SUBSECTION: HOUSEHOLD ADJUSTED GROSS INCOME, THE NAME OF THE ELIGI-
 BLE FAMILY MEMBER AND  HIS  OR  HER  IDENTIFYING  INFORMATION  INCLUDING
 SOCIAL SECURITY NUMBERS, AND ALL OTHER INFORMATION WHICH MAY BE REQUIRED
 BY THE COMMISSIONER TO DETERMINE THE CREDIT.
   (8)  THE  COMMISSIONER,  AFTER CONSULTING WITH THE COMMISSIONER OF THE
 DEPARTMENT OF HEALTH AND THE DIRECTOR OF THE OFFICE FOR THE AGING, SHALL
 BY OCTOBER THIRTY-FIRST, TWO THOUSAND  NINETEEN  PROMULGATE  REGULATIONS
 NECESSARY  AND APPROPRIATE TO CARRY OUT THE PURPOSES OF THIS SUBSECTION.
 NOTWITHSTANDING ANY OTHER PROVISIONS TO THE CONTRARY IN THE STATE ADMIN-
 ISTRATIVE PROCEDURE ACT, SUCH RULES AND REGULATIONS MAY BE ADOPTED ON AN
 EMERGENCY BASIS IF NECESSARY TO  MEET  SUCH  OCTOBER  THIRTY-FIRST,  TWO
 THOUSAND NINETEEN DEADLINE.
   (9)  THE DEPARTMENT SHALL SUBMIT TO THE GOVERNOR, THE TEMPORARY PRESI-
 DENT OF THE SENATE, AND THE SPEAKER OF THE ASSEMBLY AN ANNUAL REPORT  BY
 FEBRUARY FIRST OF EACH YEAR EVALUATING THE EFFECTIVENESS OF THE CAREGIV-
 ING  TAX  CREDIT PROVIDED BY THIS SUBSECTION. SUCH REPORT SHALL BE BASED
 ON DATA AVAILABLE FROM THE APPLICATION FILED WITH THE DEPARTMENT FOR ANY

 S. 5100                             3
 
 CAREGIVING CREDITS. NOTWITHSTANDING ANY PROVISION OF LAW TO THE  CONTRA-
 RY, THE INFORMATION CONTAINED IN THE REPORT SHALL BE PUBLIC INFORMATION.
 THE  REPORT SHALL INCLUDE RECOMMENDATIONS FOR CHANGES IN THE CALCULATION
 OR ADMINISTRATION OF THE CREDIT PROPOSED BY THE DEPARTMENT, IN CONSULTA-
 TION  WITH  THE  DEPARTMENT OF HEALTH AND THE OFFICE FOR THE AGING, THAT
 ARE DEEMED USEFUL AND APPROPRIATE.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on  and  after  January  1,  2020;  provided  that  the
 provisions  of  this act shall expire and be deemed repealed on December
 31, 2022.