S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6088
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 Introduced by M. of A. CURRAN -- read once and referred to the Committee
   on Aging
 
 AN  ACT to amend the elder law, in relation to reports by the office for
   the aging regarding assistance to  families  for  caring  for  elderly
   dependents;  and  to  amend  the  tax law, in relation to providing an
   additional personal income tax exemption for resident  individuals  in
   certain cases
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Legislative  intent.  The  legislature  hereby  finds  and
 declares  that  existing  programs to encourage the elderly to remain in
 their own homes or the homes of caring relatives, including the informal
 caregivers and respite programs, as  well  as  other  programs  provided
 under  the auspices of the state office for the aging to provide assist-
 ance to families to care for their elderly, could  be  enhanced  by  the
 provision  of  an  additional incentive to families to further stimulate
 the retention of the elderly at home and that limited  financial  relief
 to  families offered in conjunction with existing programs, would result
 in closer familial ties and a more satisfactory life for our elderly.
   The legislature further finds and declares that the creation, enhance-
 ment and stimulation of such programs is to the benefit of the public as
 well as to the individual family, and that  such  creation,  enhancement
 and  stimulation  aid  in maintaining the dignity and quality of life of
 aged and elderly persons.
   The legislature additionally finds and declares that such creation  of
 programs  and  enhancement  of  other existing programs should include a
 recognition of the financial commitment and obligation  of  the  family,
 and  that  the  state has a moral obligation to be of assistance in such
 situations, and that although the state can in no manner place a  finan-
 cial value on the provision of assistance by a family to its elderly and

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10580-01-3
 A. 6088                             2
              

 
 aged  relatives,  the  state  can and should recognize that such efforts
 inure not only to the family's but also the general public's good.
   §  2. Section 213 of the elder law is amended by adding a new subdivi-
 sion 6 to read as follows:
   6. THE OFFICE FOR THE AGING SHALL BIENNIALLY REPORT  TO  THE  GOVERNOR
 AND  LEGISLATURE CONCERNING THE EFFECTS OF SUBSECTION (C) OF SECTION SIX
 HUNDRED SIXTEEN OF THE TAX LAW ON PROGRAMS OFFERED UNDER THE AUSPICES OR
 WITH THE SUPPORT, DIRECT OR INDIRECT, OF THE OFFICE FOR THE AGING.  SUCH
 REPORT  SHALL INCLUDE, BUT NOT BE LIMITED TO, THE USE OR NON-USE OF THIS
 INCENTIVE IN COORDINATION WITH SUCH PROGRAMS, THE EXTENT TO  WHICH  THIS
 INCENTIVE  HAS  AIDED FAMILIES IN CARING FOR ELDERLY DEPENDENTS, COORDI-
 NATION BY THE OFFICE OF THE AVAILABILITY OF THIS ASSISTANCE  WITH  OTHER
 PROGRAMS  FOR THE AGED AND RECOMMENDATIONS FOR PUBLIC INFORMATION ACTIV-
 ITIES.
   § 3. Section 616 of the tax law is amended by adding a new  subsection
 (c) to read as follows:
   (C)  ADDITIONAL EXEMPTION.  IN ADDITION TO THE EXEMPTIONS PROVIDED FOR
 IN  SUBSECTION  (A)  OF  THIS  SECTION,  A  RESIDENT INDIVIDUAL SHALL BE
 ALLOWED A NEW YORK  EXEMPTION  IN  AN  AMOUNT  EQUAL  TO  THE  EXEMPTION
 PROVIDED FOR IN SUBSECTION (A) OF THIS SECTION FOR EACH DEPENDENT WHO IS
 OF  THE AGE OF SIXTY-FIVE OR OLDER, WHO RESIDES WITH SUCH RESIDENT INDI-
 VIDUAL, AND FOR WHOM THE RESIDENT INDIVIDUAL IS ENTITLED TO AN EXEMPTION
 FOR THE TAXABLE YEAR FOR FEDERAL INCOME TAX PURPOSES, PROVIDED  HOWEVER,
 THAT  IF  THE NEW YORK INCOME TAXES OF A HUSBAND AND WIFE ARE SEPARATELY
 DETERMINED BUT THEIR FEDERAL INCOME TAX IS DETERMINED ON A JOINT RETURN,
 ONLY ONE OF THEM, AT THEIR OPTION, SHALL BE ENTITLED TO  THE  ADDITIONAL
 EXEMPTION PROVIDED FOR HEREIN.
   §  4.    This act shall take effect immediately, and the provisions of
 sections two and three of this act shall apply to taxable  years  begin-
 ning one year after the effective date of this act.