STATE OF NEW YORK
________________________________________________________________________
10661
IN ASSEMBLY
April 13, 2010
___________
Introduced by M. of A. MONTESANO -- read once and referred to the
Committee on Ways and Means
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 (qq) to read as follows:
3 (qq) Credit for expenses by parents for autistic children. For taxable
4 years beginning after December thirty-first, two thousand nine, 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 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01744-02-0
