Senate Bill S6092

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6092
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                               March 5, 2025
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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 establishing  the  New  York
   state foreign dependent children tax inclusion act
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title.  This act shall be known and may be  cited  as
 the "New York state foreign dependent children tax inclusion act".
   § 2. Subsection (c) of section 614 of the tax law, as amended by chap-
 ter 170 of the laws of 1994, is amended to read as follows:
   (c)  Head of household. (1) For taxable years beginning after nineteen
 hundred ninety-six, the New York standard deduction of an individual who
 is a head of household shall be ten thousand five hundred  dollars;  for
 taxable  years  beginning  in nineteen hundred ninety-six, such standard
 deduction shall be ten thousand dollars; for taxable years beginning  in
 nineteen  hundred  ninety-five,  such  standard deduction shall be eight
 thousand one hundred fifty dollars;  and  for  taxable  years  beginning
 after  nineteen  hundred eighty-nine and before nineteen hundred ninety-
 five, such standard deduction shall be seven thousand dollars.
   (2) (A) FOR TAXABLE YEARS BEGINNING AFTER TWO THOUSAND TWENTY-SIX,  AN
 INDIVIDUAL  PROVIDING  SUPPORT TO A DEPENDENT CHILD OR CHILDREN RESIDING
 OUTSIDE OF THE UNITED STATES SHALL  BE  DEEMED  HEAD  OF  HOUSEHOLD  FOR
 PURPOSES OF THIS SUBSECTION WHERE THE INDIVIDUAL PROVIDES PROOF OF:
   (I)  THE LEGAL RELATIONSHIP BETWEEN THE INDIVIDUAL AND THEIR DEPENDENT
 CHILD OR CHILDREN; AND
   (II) THE AMOUNT  OF  MONEY  WHICH  THE  DEPENDENT  CHILD  OR  CHILDREN
 RECEIVED FROM THE INDIVIDUAL.
   (B)  SUPPORT  PROVIDED  TO CHILDREN OUTSIDE OF THE UNITED STATES MEANS
 MONEY OR OTHER FINANCIAL SUPPORT WHICH IS SENT  OR  TRANSFERRED  OUTSIDE
 THE UNITED STATES TO A DEPENDENT CHILD OF THE INDIVIDUAL.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10562-01-5
 S. 6092                             2
              

 
   (C)  FOR  THE  PURPOSES OF THIS SUBSECTION, THE TERM "DEPENDENT CHILD"
 SHALL MEAN ANY CHILD OF THE INDIVIDUAL WHO IS AGE EIGHTEEN OR YOUNGER.
   (D)  ANY  TAXPAYER  WHO  SUBMITS A FALSE OR FRAUDULENT DOCUMENT TO THE
 DEPARTMENT REGARDING THE PROOF  REQUIRED  PURSUANT  TO  THIS  SUBSECTION
 SHALL  BE  SUBJECT TO THE PENALTY IMPOSED PURSUANT TO SUBSECTION (CC) OF
 SECTION SIX HUNDRED EIGHTY-FIVE OF THIS ARTICLE.
   § 3. Section 616 of the tax law is amended by adding a new  subsection
 (c) to read as follows:
   (C)  FOREIGN DEPENDENT CHILDREN. FOR TAXABLE YEARS BEGINNING AFTER TWO
 THOUSAND TWENTY-SIX, A RESIDENT INDIVIDUAL SHALL BE ALLOWED A  NEW  YORK
 EXEMPTION  OF  ONE  THOUSAND  DOLLARS  FOR EACH DEPENDENT CHILD RESIDING
 OUTSIDE OF THE UNITED STATES. SUCH INDIVIDUAL SHALL PROVIDE PROOF OF THE
 LEGAL RELATIONSHIP BETWEEN THE INDIVIDUAL AND THEIR DEPENDENT  CHILD  OR
 CHILDREN  AND THE AMOUNT OF MONEY THE INDIVIDUAL PROVIDES TO THE DEPEND-
 ENT CHILD OR CHILDREN.  ANY TAXPAYER WHO SUBMITS A FALSE  OR  FRAUDULENT
 DOCUMENT TO THE DEPARTMENT REGARDING THE PROOF REQUIRED PURSUANT TO THIS
 SUBSECTION   SHALL  BE  SUBJECT  TO  THE  PENALTY  IMPOSED  PURSUANT  TO
 SUBSECTION (CC) OF SECTION SIX HUNDRED EIGHTY-FIVE OF THIS ARTICLE.  FOR
 PURPOSES OF THIS SUBSECTION, THE TERM "DEPENDENT CHILD" SHALL  MEAN  ANY
 CHILD  OF  THE  RESIDENT  INDIVIDUAL  WHO IS AGE EIGHTEEN OR YOUNGER WHO
 RESIDES OUTSIDE OF THE UNITED STATES.
   § 4. This act shall take effect immediately.   Effective  immediately,
 the  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made and completed on or before such effective date.