senate Bill S9281

2021-2022 Legislative Session

Relates to the Empire state child credit

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

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

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view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 12, 2022 referred to budget and revenue

S9281 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S9281 (ACTIVE) - Summary

Amends the calculation of the Empire state child credit.

S9281 (ACTIVE) - Sponsor Memo

S9281 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                             I N  S E N A T E
                               May 12, 2022
 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 the Empire state child cred-

   Section  1.  Paragraph 1 of subsection (c-1) of section 606 of the tax
 law, as amended by section 1 of part P of chapter  59  of  the  laws  of
 2018, is amended to read as follows:
   (1)  A  resident taxpayer shall be allowed a credit as provided herein
 equal to the greater of one hundred dollars times the number of qualify-
 ing children of the taxpayer or the applicable percentage of  the  child
 tax  credit allowed the taxpayer under section twenty-four of the inter-
 nal revenue code for the same taxable year for  each  qualifying  child.
 Provided,  however,  in  the  case  of a taxpayer whose federal adjusted
 gross income exceeds  the  applicable  threshold  amount  set  forth  by
 section  24(b)(2) of the Internal Revenue Code, the credit shall only be
 equal to the applicable percentage of the child tax credit  allowed  the
 taxpayer under section 24 of the Internal Revenue Code for each qualify-
 ing child. For the purposes of this subsection, a qualifying child shall
 be  a  child  who  meets the definition of qualified child under section
 24(c) of the internal revenue code and is at least four  years  of  age.
 The  applicable  percentage shall be thirty-three percent. [For purposes
 of this subsection, any reference to section 24 of the Internal  Revenue
 Code  shall  be  a  reference  to such section as it existed immediately
 prior to the enactment of Public Law 115-97.]
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on or after January 1, 2018.
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.


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