senate Bill S5100

2019-2020 Legislative Session

Provides a tax credit for qualified caregiving expenses

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Sponsored By

Current Bill Status - In Senate Committee Finance Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 14, 2019 reported and committed to finance
Apr 09, 2019 referred to budget and revenue

Votes

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May 14, 2019 - committee Vote

S5100
6
0
committee
6
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Committee Vote: May 14, 2019

aye wr (1)

Co-Sponsors

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S5100 (ACTIVE) - Details

See Assembly Version of this Bill:
A7209
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S5100 (ACTIVE) - Summary

Provides a tax credit for qualified caregiving expenses.

S5100 (ACTIVE) - Sponsor Memo

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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