assembly Bill A6932

2021-2022 Legislative Session

Provides a tax credit for qualified caregiving expenses

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2022 referred to ways and means
Apr 13, 2021 referred to ways and means

Co-Sponsors

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A6932 (ACTIVE) - Details

See Senate Version of this Bill:
S620
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A7209, S5100

A6932 (ACTIVE) - Summary

Provides a tax credit for qualified caregiving expenses.

A6932 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6932
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 13, 2021
                                ___________
 
 Introduced by M. of A. KIM -- 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
   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 (kkk) to read as follows:
   (KKK)  CAREGIVING  TAX  CREDIT.  (1) FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-TWO,  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.