BILL NO S03510
SAME AS No same as
SPONSOR BALL
COSPNSR
MLTSPNSR
Amd S606, Tax L
Provides for a tax credit for expenses of parents made for their children as a
result of the child having the disease of autism.
S T A T E O F N E W Y O R K
________________________________________________________________________
3510
2013-2014 Regular Sessions
I N S E N A T E
February 5, 2013
___________
Introduced by Sen. BALL -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to allowing a tax credit for
expenses by parents for autistic children
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (vv) to read as follows:
3 (VV) CREDIT FOR EXPENSES BY PARENTS FOR AUTISTIC CHILDREN. FOR TAXABLE
4 YEARS BEGINNING AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND TWELVE, A
5 TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
6 CLE FOR EXPENSES OF A PRIVATE SCHOOL, INCLUDING TUITION, ROOM, BOARD AND
7 EDUCATIONAL SUPPLIES, TUTORS OR ADDITIONAL EDUCATIONAL SERVICES,
8 EXPENDED BY PARENTS FOR THEIR AUTISTIC CHILDREN, IF SUCH EXPENSES ARE
9 REQUIRED BECAUSE THE CHILD HAS BEEN DIAGNOSED BY A PHYSICIAN AS HAVING
10 THE DISEASE OF AUTISM. THE AMOUNT OF THE CREDIT SHALL BE UP TO FIVE
11 THOUSAND DOLLARS FOR SUCH EXPENSES MADE DURING THE TAXABLE YEAR PER
12 CHILD.
13 S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07307-01-3
