Senate Bill S6966

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6966
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                              March 27, 2025
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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 enacting the "disabled child
   care 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 "disabled child care act".
   § 2. Section 606 of the tax law is amended by adding a new  subsection
 (bbb) to read as follows:
   (BBB)  DISABLED  CHILD CARE CREDIT.  (1) A TAXPAYER SHALL BE ALLOWED A
 CREDIT AGAINST THE TAX IMPOSED UNDER SECTION SIX  HUNDRED  ONE  OF  THIS
 PART  EQUAL TO TWENTY PERCENT OF QUALIFIED CARE EXPENSES WHICH ARE EQUAL
 TO OR LESS THAN TWO THOUSAND FOUR HUNDRED DOLLARS FOR THE  TAXABLE  YEAR
 THAT  ARE  PAID  BY  THE  TAXPAYER FOR THE CARE OF A QUALIFYING DISABLED
 CHILD.  A TAXPAYER WITH QUALIFIED CARE EXPENSES PURSUANT TO THE  PRECED-
 ING  SENTENCE  WHICH  ARE  EQUAL  TO  OR  IN EXCESS OF TWO HUNDRED FORTY
 DOLLARS FOR ANY TAXABLE YEAR SHALL RECEIVE  AN  ADDITIONAL  SEVENTY-FIVE
 DOLLAR  CREDIT  AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF
 THIS PART. IF THE CREDIT OR CREDITS PROVIDED PURSUANT  TO  THIS  SECTION
 EXCEED  THE TAX FOR SUCH TAXABLE YEAR, THE TAXPAYER MAY RECEIVE, AND THE
 COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY  AS
 AN  OVERPAYMENT,  WITHOUT  INTEREST,  ANY  EXCESS BETWEEN SUCH TAX AS SO
 REDUCED AND THE AMOUNT OF THE CREDITOR CREDITS. IF  A  TAXPAYER  IS  NOT
 REQUIRED  TO  FILE  A RETURN PURSUANT TO SECTION SIX HUNDRED ONE OF THIS
 PART, A TAXPAYER MAY NEVERTHELESS RECEIVE AND THE  COMPTROLLER,  SUBJECT
 TO  A  CERTIFICATE  OF THE COMMISSIONER, SHALL PAY AS AN OVERPAYMENT THE
 FULL AMOUNT OF THE CREDIT OR CREDITS, WITHOUT INTEREST.
   (2) AS USED IN THIS SUBSECTION:
   (A) "QUALIFYING DISABLED CHILD" IS A DISABLED CHILD  OF  THE  TAXPAYER
 WITHIN  THE  THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH THE TAXPAYER
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11097-01-5
              

 S. 6966                             2
 
 AND WHO HAS AUTISM, AUTISM SPECTRUM DISORDER, DEVELOPMENTAL DISABILITIES
 AS DEFINED IN SUBDIVISION TWENTY-TWO  OF  SECTION  1.03  OF  THE  MENTAL
 HYGIENE LAW OR IS PHYSICALLY DISABLED.
   (B)  "QUALIFIED  CARE  EXPENSES" ARE PAYMENTS MADE BY THE TAXPAYER FOR
 GOODS AND SERVICES NECESSARY TO ALLOW THE QUALIFYING DISABLED  CHILD  TO
 BE  MAINTAINED IN THE TAXPAYER'S RESIDENCE WHICH GOODS AND SERVICES ARE:
 (I) PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING DISABLED  CHILD  OR
 TO  ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING DISABLED CHILD; AND
 (II) NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE PROGRAMS. SUCH
 EXPENSES INCLUDE, BUT ARE NOT LIMITED TO, HOME HEALTH  AGENCY  SERVICES,
 DAY  CARE,  PERSONAL  CARE ATTENDANT SERVICES, RESPITE CARE, HEALTH CARE
 EQUIPMENT AND SUPPLIES, HOME MODIFICATION, OR ANY SERVICES NECESSARY  TO
 PROVIDE  HELP  IN  TWO  OR  MORE  ACTIVITIES IN DAILY LIVING, OR FOR THE
 PROVISION OF ASSISTIVE DEVICES.
   (3) WHEN TWO OR MORE TAXPAYERS WHO ARE MEMBERS OF A HOUSEHOLD MEET THE
 QUALIFICATIONS FOR A CREDIT OR CREDITS PURSUANT TO THIS SUBSECTION,  THE
 CREDIT  OR  CREDITS SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDI-
 VIDUALS UNLESS SUCH INDIVIDUALS FILE WITH  THE  COMMISSIONER  A  WRITTEN
 AGREEMENT  SETTING FORTH A DIFFERENT DIVISION.  WHERE A JOINT INCOME TAX
 RETURN HAS BEEN FILED PURSUANT TO THIS CHAPTER BY A  TAXPAYER  AND  SUCH
 TAXPAYER'S  SPOUSE  (OR  WHERE BOTH SPOUSES ARE TAXPAYERS AND HAVE FILED
 SUCH JOINT RETURN), WHO QUALIFY FOR SUCH CREDIT OR CREDITS,  THE  CREDIT
 OR  CREDITS,  OR  THE PORTION THEREOF IF DIVIDED, TO WHICH THE SPOUSE IS
 ENTITLED SHALL BE APPLIED AGAINST THE TAX OF BOTH SPOUSES AND ANY  OVER-
 PAYMENT  SHALL  BE MADE TO BOTH SPOUSES. WHERE ANY RETURN REQUIRED TO BE
 FILED PURSUANT TO THIS CHAPTER  IS  COMBINED  WITH  ANY  RETURN  OF  TAX
 IMPOSED  PURSUANT  TO  THE AUTHORITY OF THIS CHAPTER OR ANY OTHER LAW IF
 SUCH TAX IS ADMINISTERED BY THE COMMISSIONER, THE CREDIT OR  CREDITS  OR
 THE  PORTION  THEREOF IF DIVIDED, ALLOWED TO THE TAXPAYER MAY BE APPLIED
 BY THE COMMISSIONER TOWARD ANY LIABILITY FOR THE AFOREMENTIONED TAXES.
   (4) NO CREDIT OR CREDITS OR PORTION THEREOF  SHALL  BE  GRANTED  UNDER
 THIS  SUBSECTION  WITH  RESPECT  TO CARE PROVIDED IN A RESIDENCE THAT IS
 WHOLLY EXEMPTED FROM REAL PROPERTY TAXATION OR TO AN INDIVIDUAL  WHO  IS
 NOT  A RESIDENT INDIVIDUAL OF THE STATE FOR THE ENTIRE TAXABLE YEAR. THE
 RIGHT TO CLAIM A CREDIT OR CREDITS OR  A  PORTION  THEREOF,  WHERE  SUCH
 CREDIT  OR  CREDITS  HAVE  BEEN  DIVIDED UNDER THIS SUBSECTION, SHALL BE
 PERSONAL TO THE QUALIFIED TAXPAYER AND SHALL NOT SURVIVE SUCH TAXPAYER'S
 DEATH, BUT SUCH RIGHT MAY BE EXERCISED ON BEHALF OF A CLAIMANT  BY  SUCH
 CLAIMANT'S  LEGAL  GUARDIAN  OR  ATTORNEY IN FACT DURING SUCH CLAIMANT'S
 LIFETIME.
   (5) THE COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH AS  SUPPORT  OF
 SUCH  TAXPAYER'S  CLAIM  FOR  CREDIT  UNDER THIS SUBSECTION RECEIPTS FOR
 QUALIFIED CARE EXPENSES OR OTHER SUCH PROOFS OF PAYMENT AS SHALL SATISFY
 THE COMMISSIONER.
   § 3. This act shall take effect on the first of January next  succeed-
 ing the date on which it shall have become a law.