Do you support this bill?

Assembly Bill A6366

2021-2022 Legislative Session

Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

co-Sponsors

2021-A6366 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7468
2023-2024: A3936
2025-2026: A4886

2021-A6366 (ACTIVE) - Summary

Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child.

2021-A6366 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6366
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 16, 2021
                                ___________
 
 Introduced  by  M.  of A. BICHOTTE HERMELYN -- read once and referred to
   the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to providing a tax  credit  for
   certain taxpayers who suffer the birth of a stillborn child
 
   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 (kkk) to read as follows:
   (KKK) STILLBIRTH TAX CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A REFUND-
 ABLE  CREDIT  AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO TWO THOU-
 SAND DOLLARS FOR THE BIRTH OF A STILLBORN CHILD, PROVIDED THE  STILLBORN
 CHILD  WOULD HAVE BEEN A DEPENDENT OF THE TAXPAYER AS DEFINED BY SECTION
 152 OF THE INTERNAL REVENUE CODE. THE CREDIT SHALL BE  ALLOWED  FOR  THE
 TAXABLE  YEAR IN WHICH A CERTIFICATE OF STILLBIRTH IS ISSUED PURSUANT TO
 SECTION FOUR THOUSAND ONE HUNDRED SIXTY-A OF THE PUBLIC HEALTH LAW.
   (2) FOR PURPOSES OF THIS SUBSECTION,  "BIRTH  OF  A  STILLBORN  CHILD"
 SHALL MEAN THE BIRTH OF A CHILD FOR WHOM A CERTIFICATE OF STILLBIRTH HAS
 BEEN ISSUED PURSUANT TO SECTION FOUR THOUSAND ONE HUNDRED SIXTY-A OF THE
 PUBLIC HEALTH LAW.
   § 2. This act shall take effect immediately and shall apply to taxable
 years  commencing  on  and after January 1, 2022. Effective immediately,
 the addition, amendment and/or repeal of any rule or  regulation  neces-
 sary  for  the  implementation  of  this  act  on its effective date are
 authorized to be made on or before such date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02634-01-1

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.