NY State Senate Bill 2021-S3939

Senate Bill S3939

2021-2022 Legislative Session

Relates to providing a personal income tax credit for volunteers under a long-term care ombudsman program

download bill text pdf

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Feb 01, 2021	referred to budget and revenue

2021-S3939 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S7698

2021-S3939 (ACTIVE) - Summary

Provides a personal income tax credit of two or four hundred dollars, for volunteers under a long-term care ombudsman program.

2021-S3939 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S3939

SPONSOR: SERINO
 
TITLE OF BILL:

An act to amend the tax law, in relation to providing a personal income
tax credit for volunteers under a long-term care ombudsman program

 
PURPOSE:

To help incentive volunteer work as a long-term care ombudsman

 
SUMMARY OF PROVISIONS:

Section 1: Provides a $200 tax credit for those volunteering as a long-
term care ombudsman.

Section 2: Provides the effective date.

 
EXISTING LAW:

A similar tax credit exists for volunteer firefighters and ambulance
workers.

 
JUSTIFICATION:

The Office for the Aging's Long-Term Care Ombudsman is charged with
advocating on behalf of, and serving as a resource for, older adults and
those with disabilities living in long-term care facilities.  According
to an audit by the New York State Comptroller, approximately 1,500 long-
term care facilities are overseen by the Office throughout the state,
but only 600 of these facilities have an assigned volunteer ombudsman.
Paid local staff-approximately 50 employees, some of whom are part-time-
cover the remaining 900 facilities, and the majority of regional
programs have less than the recommended minimum number of staff.

Additionally, the number of volunteer ombudsman fell almost 40% over a
three-year period ending in the Fall of 2018, and this comes as the
population of New York is rapidly aging. Now, more than ever, volunteer
ombudsman are needed to ensure residents have access to the vital
services and advocacy they provide.  Volunteer ombudsman are vital advo-
cates for those living in long-term care facilities and help ensure they
can maintain their quality of life, and the Long-Term Care Ombudsman
Program relies heavily on these volunteers to operate. Providing this
modest tax credit would be a well deserved incentive for those who
volunteer their time and efforts to help ensure health and safety of so
many New Yorkers.

 
LEGISLATIVE HISTORY:

2020: S.7698 Referred to Budget and Revenue

 
FISCAL IMPLICATIONS:

Minimal compared to the savings provided to the state through the work
of volunteer long-term care ombudsman.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S3939 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3939
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 1, 2021
                                ___________
 
 Introduced  by  Sen.  SERINO -- 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 personal  income
   tax credit for volunteers under a long-term care ombudsman program
 
   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) VOLUNTEER LONG-TERM CARE OMBUDSMAN CREDIT. (1) FOR TAXABLE YEARS
 BEGINNING  ON  AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE, A RESI-
 DENT TAXPAYER WHO VOLUNTEERS AS A LONG-TERM CARE OMBUDSMAN  PURSUANT  TO
 SECTION  TWO HUNDRED EIGHTEEN OF THE ELDER LAW SHALL BE ALLOWED A CREDIT
 AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO TWO HUNDRED DOLLARS. IN
 ORDER TO RECEIVE THIS CREDIT A VOLUNTEER LONG-TERM CARE  OMBUDSMAN  MUST
 HAVE  BEEN  ACTIVE  FOR  THE ENTIRE TAXABLE YEAR FOR WHICH THE CREDIT IS
 SOUGHT.
   (2) IN THE CASE OF SPOUSES WHO FILE A JOINT RETURN AND WHO BOTH  INDI-
 VIDUALLY QUALIFY FOR THE CREDIT UNDER THIS SUBSECTION, THE AMOUNT OF THE
 CREDIT ALLOWED SHALL BE FOUR HUNDRED DOLLARS.
   (3)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08023-01-1

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