Senate Bill S7817

2023-2024 Legislative Session

Establishes a tax deduction for expenses related to early intervention supplies

download bill text pdf

Sponsored By

Current 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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2023-S7817 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L

2023-S7817 (ACTIVE) - Summary

Establishes a tax deduction for expenses not in excess of five hundred dollars paid by eligible qualified personnel or an eligible service coordinator for early intervention supplies.

2023-S7817 (ACTIVE) - Sponsor Memo

2023-S7817 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7817
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             December 18, 2023
                                ___________
 
 Introduced  by  Sen. MANNION -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law, in relation to establishing a tax deduction
   for expenses related to early intervention supplies
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 47 to read as follows:
   (47) EXPENSES NOT IN EXCESS OF FIVE HUNDRED DOLLARS ACTUALLY  INCURRED
 AND  PAID BY ELIGIBLE QUALIFIED PERSONNEL OR AN ELIGIBLE SERVICE COORDI-
 NATOR FOR EARLY INTERVENTION SUPPLIES, ACTUALLY USED AND USEFUL, TO  THE
 EXTENT  NOT  DEDUCTIBLE IN DETERMINING FEDERAL ADJUSTED GROSS INCOME AND
 NOT REIMBURSED. FOR THE PURPOSES OF THIS PARAGRAPH, THE FOLLOWING  TERMS
 SHALL HAVE THE FOLLOWING MEANINGS:
   (I)  "QUALIFIED  PERSONNEL" SHALL HAVE THE SAME MEANING AS SUBDIVISION
 FIFTEEN OF SECTION TWENTY-FIVE HUNDRED FORTY-ONE OF  THE  PUBLIC  HEALTH
 LAW.
   (II)  "SERVICE COORDINATOR" SHALL HAVE THE SAME MEANING AS SUBDIVISION
 SIXTEEN OF SECTION TWENTY-FIVE HUNDRED FORTY-ONE OF  THE  PUBLIC  HEALTH
 LAW.
   (III)  "EARLY  INTERVENTION  SUPPLIES" SHALL MEAN BOOKS, SUPPLIES, AND
 OTHER EQUIPMENT AND SUPPLEMENTAL MATERIALS USED  BY  ELIGIBLE  QUALIFIED
 PERSONNEL  OR  AN ELIGIBLE SERVICE COORDINATOR IN THE FURTHERANCE OF HIS
 OR HER PROFESSIONAL DUTIES.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2025.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13767-01-3



              

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