Provides an additional personal income tax exemption for an individual taxpayer who provides more than one-half of the support for a parent, stepparent, immediate family member or sibling who is 70 years of age or over and who resides with the taxpayer.
STATE OF NEW YORK
________________________________________________________________________
2310
2011-2012 Regular Sessions
IN ASSEMBLY
January 18, 2011
___________
Introduced by M. of A. GUNTHER, ZEBROWSKI, SPANO, GABRYSZAK, CASTRO,
TITONE, HOOPER, ABBATE -- Multi-Sponsored by -- M. of A. BARCLAY,
CROUCH, FINCH, V. LOPEZ, MAYERSOHN, McDONOUGH, MOLINARO, RAIA, SALADI-
NO, SAYWARD, THIELE, TOWNS, WEISENBERG -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing an additional
personal income tax exemption to an individual taxpayer who cares for
a parent or immediate family member, seventy years of age or older,
residing in the household of the taxpayer
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 616 of the tax law is amended by adding a new
2 subsection (c) to read as follows:
3 (c) Additional exemption. In addition to the exemption provided for
4 in subsection (a) of this section for taxable years beginning after
5 January first, two thousand twelve, a resident individual shall be
6 allowed an additional New York exemption of one thousand dollars for
7 each dependent who is of the age of seventy or older, whose gross income
8 for the taxable year is not more than five thousand dollars, or in the
9 case of a husband and wife where income is determined jointly, whose
10 gross income is not more than seven thousand five hundred dollars. For
11 the purposes of this subsection the term "dependent" shall mean any of
12 the following individuals for whom over one-half of the support for the
13 taxable year was received from the taxpayer, and who have resided in the
14 principal residence of the taxpayer for more than nine months of such
15 taxable year:
16 (1) immediate family member or sibling of the taxpayer;
17 (2) the mother or father of the taxpayer; or
18 (3) the stepmother or stepfather of the taxpayer.
19 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02364-01-1
