NY State Senate Bill 2021-S2184

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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Jan 20, 2021	referred to budget and revenue

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2021-S2184 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S3709
2023-2024: S4460

2021-S2184 (ACTIVE) - Summary

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

2021-S2184 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S2184

SPONSOR: MAYER
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

To provide recognition of the loss and compensation for the costs asso-
ciated with a stillbirth.

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends section 606 of the tax law by adding a new
subsection (jjj) which establishes a $2000 refundable tax credit for the
birth of a stillborn child. The credit would be allowed for the taxable
year in which the certificate of stillbirth is issued.Birth of a still-
born child is defined as 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.

Section 2 of the bill establishes the effective date.

 
JUSTIFICATION:

1 in 160 pregnancies ends in a stillborn child, and two-thirds of still-
birth deaths remain unexplained. Stillbirth deaths cut across socio-eco-
nomic classes, races, religions and maternal age groups.  They leave
families emotionally devastated while facing both the costs associated
with preparing for a new child and unexpected costs of funerals and
testing. Despite the emotional and financial costs, the family receives
no cultural or tax acknowledgement. When a baby is delivered alive,
irrespective of viability, the family is afforded the acknowledgement
and provided the dependent tax credit for the year of the birth. This
bill provides acknowledgement of the loss experienced, as well as
compensation to offset expenses associated with the birth and loss, for
the taxable year in which a certificate of stillbirth is issued.

 
LEGISLATIVE HISTORY:

2019-20: S3709 Referred to Budget and Revenue, Reported and Committed to
Finance

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on and after January 1, 2021. Effective immediately, the addi-
tion, amendment and/or repeal of any rule or regulation necessary for
the implementation of this act on its effective date are authorized to
be made on or before such date.

2021-S2184 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2184
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2021
                                ___________
 
 Introduced  by Sens. MAYER, BROOKS, COMRIE, HARCKHAM, KAMINSKY, KENNEDY,
   KRUEGER, RIVERA, SALAZAR -- 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
   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,  2021.  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.
                                                            LBD02634-02-1

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Senate Bill S2184

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

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co-Sponsors

2021-S2184 (ACTIVE) - Details

2021-S2184 (ACTIVE) - Summary

2021-S2184 (ACTIVE) - Sponsor Memo

2021-S2184 (ACTIVE) - Bill Text download pdf

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Sponsored By

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

Actions

co-Sponsors

2021-S2184 (ACTIVE) - Details

2021-S2184 (ACTIVE) - Summary

2021-S2184 (ACTIVE) - Sponsor Memo

2021-S2184 (ACTIVE) - Bill Text download pdf

Comments