STATE OF NEW YORK
________________________________________________________________________
1830
2023-2024 Regular Sessions
IN ASSEMBLY
January 23, 2023
___________
Introduced by M. of A. KIM, PAULIN, SIMON, THIELE, OTIS, STIRPE,
GUNTHER, SILLITTI, ZINERMAN, LUPARDO, HEVESI -- read once and referred
to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing a tax credit for
qualified caregiving expenses; and to provide for the repeal of such
provisions upon the expiration thereof
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 (ooo) to read as follows:
3 (ooo) Caregiving tax credit. (1) For taxable years beginning on or
4 after January first, two thousand twenty-four, a qualified caregiver
5 shall be allowed a credit against the tax imposed by this article for a
6 portion of the total purchase price paid for a qualified caregiving
7 expense by such a qualified caregiver for performing caregiving duties
8 provided to a qualified family member that resided within this state.
9 (2) For purposes of this section (A) "qualified caregiving expense"
10 means payments made by the qualified caregiver for goods and services
11 which are provided to or for the benefit of the qualifying family member
12 or to assist the qualified caregiver in caring for the qualifying family
13 member. Such expenses include, but are not limited to, home health agen-
14 cy services, adult day care, companionship services, personal care
15 attendant services, homemaker services, respite care, health care equip-
16 ment, assistive devices and supplies, home modification, transportation,
17 legal or financial services, and assistive technology.
18 (B) "qualified family member" means an individual who is: (i) at least
19 eighteen years of age during a taxable year; (ii) a resident of New York
20 state; (iii) requires assistance with at least one activity of daily
21 living (ADL), as certified by a licensed health care practitioner; and
22 (iv) is an individual who qualifies as a dependent, spouse, domestic
23 partner as defined by section four of the workers' compensation law,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00292-01-3
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1 sibling, partner, parent or other relation by blood or marriage, includ-
2 ing an in-law, grandparent, grandchild, step-parent, aunt, uncle, niece,
3 or nephew of the qualified caregiver.
4 (C) "qualified caregiver" means an individual who is a New York state
5 resident taxpayer for the taxable year. In the case of a joint return,
6 the term includes the individual and the individual's spouse. The quali-
7 fied caregiver claiming the credit must have a federal adjusted gross
8 income of seventy-five thousand dollars or less for an individual and
9 one hundred fifty thousand dollars or less for a couple, and incur
10 uncompensated expenses directly related to the care of a qualified fami-
11 ly member. In addition, qualified caregivers must provide care to one or
12 more eligible qualified family members during the taxable year, and be
13 eligible to receive a credit against the family caregiver's state tax
14 liability for the taxable year.
15 (3) The credit established pursuant to this subsection shall be
16 allowed for the taxable year in which the qualified caregiver incurred
17 the qualified caregiving expense. The credit established under this
18 subsection shall not exceed fifty percent of the total amount expended,
19 and shall not exceed three thousand five hundred dollars.
20 (4) If the allowable amount of the credit exceeds the taxes otherwise
21 due under this article for the taxable year, the unused amount of the
22 credit is waived, and may not be refunded, carried forward or otherwise
23 used to offset taxes.
24 (5) Eligible qualified caregivers shall apply for the credit through
25 the department. The commissioner, in consultation with the commissioner
26 of the department of health and the director of the office for the
27 aging, shall issue a certification for an approved application to the
28 taxpayer that states the amount of the credit allocated to the taxpayer
29 and the allocation year.
30 (6) The aggregate amount of tax credits allowed pursuant to the
31 authority of this subsection shall be thirty-five million dollars each
32 year during the period two thousand twenty-four through two thousand
33 twenty-six. Such aggregate amount of credits shall be allocated by the
34 department on a first come first serve basis in order of priority based
35 upon the date of filing an application for allocation of credit with the
36 department. Once the credits allocated exceed the limit established in
37 this subsection, the commissioner shall cease to allocate and certify
38 tax credits to taxpayers.
39 (7) The commissioner may require a qualified taxpayer to furnish the
40 following information in support of his or her claim for credit under
41 this subsection: household adjusted gross income, the name of the eligi-
42 ble family member and his or her identifying information including
43 social security numbers, and all other information which may be required
44 by the commissioner to determine the credit.
45 (8) The commissioner, after consulting with the commissioner of the
46 department of health and the director of the office for the aging, shall
47 by October thirty-first, two thousand twenty-three promulgate regu-
48 lations necessary and appropriate to carry out the purposes of this
49 subsection. Notwithstanding any other provisions to the contrary in the
50 state administrative procedure act, such rules and regulations may be
51 adopted on an emergency basis if necessary to meet such October thirty-
52 first, two thousand twenty-three deadline.
53 (9) The department shall submit to the governor, the temporary presi-
54 dent of the senate, and the speaker of the assembly an annual report by
55 February first of each year evaluating the effectiveness of the caregiv-
56 ing tax credit provided by this subsection. Such report shall be based
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1 on data available from the application filed with the department for any
2 caregiving credits. Notwithstanding any provision of law to the contra-
3 ry, the information contained in the report shall be public information.
4 The report shall include recommendations for changes in the calculation
5 or administration of the credit proposed by the department, in consulta-
6 tion with the department of health and the office for the aging, that
7 are deemed useful and appropriate.
8 § 2. This act shall take effect immediately and shall apply to taxable
9 years commencing on and after January 1, 2024; provided that the
10 provisions of this act shall expire and be deemed repealed on December
11 31, 2026.
