STATE OF NEW YORK
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3510--A
2013-2014 Regular Sessions
IN SENATE
February 5, 2013
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Introduced by Sen. BALL -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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 (u) to read as follows:
3 (u) Credit for expenses by parents for autistic children. For taxable
4 years beginning after December thirty-first, two thousand thirteen, 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 twenty-
11 five 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.
LBD07307-02-4
