A06088 Summary:
BILL NO | A06088 |
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SAME AS | No Same As |
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SPONSOR | Curran |
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COSPNSR | |
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MLTSPNSR | |
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Amd §213, Eld L; amd §616, Tax L | |
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Provides a resident taxpayer an additional personal income tax exemption for each dependent who is 65 years of age or older and who is residing with the taxpayer; requires the office for the aging to biennially report to the governor and legislature concerning the effects of such additional tax exemption on programs offered under the auspices or with the support, direct or indirect, of the office for the aging. |
A06088 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)   BILL NUMBER: A6088 SPONSOR: Curran
  TITLE OF BILL: 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 depen- dents; and to amend the tax law, in relation to providing an additional personal income tax exemption for resident individuals in certain cases   TITLE OF BILL: 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 depen- dents; and to amend the tax law, in relation to providing an additional personal income tax exemption for resident individuals in certain cases   PURPOSE OR GENERAL IDEA OF BILL: To provide for families for their elderly dependents living with them.   SUMMARY OF PROVISIONS: Section 213 of the elder law is amended by adding a new subdivision 6 to read as follows: 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 to 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, coordination by the office of the availability of the 'assistance with other programs for the aged recommendations for public information activities. Section 616 of the tax law is amended by adding a new subsection (c) to read as follows: 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 besides with such resident individual, and for whom the resident indi- vidual 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 herein.   JUSTIFICATION: One of the most critical issues facing the elderly today is housing. Senior citizens often cannot maintain their own residence because of physical incapacity compounded by financial difficulty. Their children or other relatives, in many cases, simply cannot afford to keep them, in their homes. Because most long-term facility patients are or quickly become Medicaid-eligible, families often find it less costly to institu- tionalize them than to 'care for them at home.Obviously, no tax exemptions will supplant the love of children for their parents or other elderly relatives. However, where support is needed, it should be provided and possible obstructions•should be removed. In this case, the obstructions are financial. This bill would encourage children to invite their parents to live with them in an extended family setting as was once the custom. Such an approach is less costly to taxpayers than attempting to build and maintain institutions to house senior citizens. For the elderly; it is certainly more .humane and less traumatic. Under our present law we too often encourage and support the notion that life should be compartmentalized into separate units. In doing this we encourage the disintegration of the family unit. We also dismantle the idea of responsibility towards our elders and we remove our young people from exposure to the natural process and cycles of life and death. Although this proposal is not a cure-all, it is a step in the right direction.   PRIOR LEGISLATIVE HISTORY:   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: Approximately $15 million in the first full year.   EFFECTIVE DATE: This act shall take effect immediately, and the provisions of section two and three of this act shall apply to taxable years beginning one year after the effective date of this act.
A06088 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 6088 2023-2024 Regular Sessions IN ASSEMBLY 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: 1 Section 1. Legislative intent. The legislature hereby finds and 2 declares that existing programs to encourage the elderly to remain in 3 their own homes or the homes of caring relatives, including the informal 4 caregivers and respite programs, as well as other programs provided 5 under the auspices of the state office for the aging to provide assist- 6 ance to families to care for their elderly, could be enhanced by the 7 provision of an additional incentive to families to further stimulate 8 the retention of the elderly at home and that limited financial relief 9 to families offered in conjunction with existing programs, would result 10 in closer familial ties and a more satisfactory life for our elderly. 11 The legislature further finds and declares that the creation, enhance- 12 ment and stimulation of such programs is to the benefit of the public as 13 well as to the individual family, and that such creation, enhancement 14 and stimulation aid in maintaining the dignity and quality of life of 15 aged and elderly persons. 16 The legislature additionally finds and declares that such creation of 17 programs and enhancement of other existing programs should include a 18 recognition of the financial commitment and obligation of the family, 19 and that the state has a moral obligation to be of assistance in such 20 situations, and that although the state can in no manner place a finan- 21 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. LBD10580-01-3A. 6088 2 1 aged relatives, the state can and should recognize that such efforts 2 inure not only to the family's but also the general public's good. 3 § 2. Section 213 of the elder law is amended by adding a new subdivi- 4 sion 6 to read as follows: 5 6. The office for the aging shall biennially report to the governor 6 and legislature concerning the effects of subsection (c) of section six 7 hundred sixteen of the tax law on programs offered under the auspices or 8 with the support, direct or indirect, of the office for the aging. Such 9 report shall include, but not be limited to, the use or non-use of this 10 incentive in coordination with such programs, the extent to which this 11 incentive has aided families in caring for elderly dependents, coordi- 12 nation by the office of the availability of this assistance with other 13 programs for the aged and recommendations for public information activ- 14 ities. 15 § 3. Section 616 of the tax law is amended by adding a new subsection 16 (c) to read as follows: 17 (c) Additional exemption. In addition to the exemptions provided for 18 in subsection (a) of this section, a resident individual shall be 19 allowed a New York exemption in an amount equal to the exemption 20 provided for in subsection (a) of this section for each dependent who is 21 of the age of sixty-five or older, who resides with such resident indi- 22 vidual, and for whom the resident individual is entitled to an exemption 23 for the taxable year for federal income tax purposes, provided however, 24 that if the New York income taxes of a husband and wife are separately 25 determined but their federal income tax is determined on a joint return, 26 only one of them, at their option, shall be entitled to the additional 27 exemption provided for herein. 28 § 4. This act shall take effect immediately, and the provisions of 29 sections two and three of this act shall apply to taxable years begin- 30 ning one year after the effective date of this act.