S03798 Summary:

BILL NOS03798
 
SAME ASNo Same As
 
SPONSORBAILEY
 
COSPNSR
 
MLTSPNSR
 
Amd §612, Tax L
 
Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.
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S03798 Actions:

BILL NOS03798
 
01/27/2017REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/03/2018REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
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S03798 Committee Votes:

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S03798 Floor Votes:

There are no votes for this bill in this legislative session.
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S03798 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3798
 
                               2017-2018 Regular Sessions
 
                    IN SENATE
 
                                    January 27, 2017
                                       ___________
 
        Introduced  by  Sen.  BAILEY -- 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 providing  for  a  deduction
          from  personal gross income for expenses incurred in the adoption of a
          child

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section 1.  Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 42 to read as follows:
     3    (42)  The  amount  of adoption agency fees and any and all medical and
     4  legal fees, court costs and any other related expenses paid or  incurred
     5  by a taxpayer during the taxable year in connection with the adoption of
     6  a child.
     7    §  2.    This act shall take effect immediately and shall apply to all
     8  taxable years beginning on or after the first of January in the year  in
     9  which it shall have become a law.
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08681-01-7
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