STATE OF NEW YORK
________________________________________________________________________
3205
2019-2020 Regular Sessions
IN ASSEMBLY
January 28, 2019
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Introduced by M. of A. RA, RAIA, M. L. MILLER, VANEL -- Multi-Sponsored
by -- M. of A. BLANKENBUSH, GIGLIO -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a cancer treat-
ment credit
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 (jjj) to read as follows:
3 (jjj) Cancer treatment credit. (1) Taxpayers diagnosed with cancer, or
4 with dependent children diagnosed with cancer, shall receive a credit
5 against the tax imposed by this article after December thirty-first, two
6 thousand nineteen for medical expenses relating to cancer treatment.
7 (2) Medical expenses are to include the costs of diagnosis, cure,
8 mitigation, treatment, and prevention of cancer. These expenses are also
9 to include payments for legal medical services offered by medical prac-
10 titioners. These expenses are also to include but not be limited to:
11 insurance deductibles, non-covered prescription medication, wigs, pros-
12 thetic devices, and other out of pocket expenses if such expenses are
13 required because the taxpayer or their dependent child has been diag-
14 nosed by a physician as having cancer.
15 (3) The credit shall be for such expenses made during the taxable year
16 per taxpayer and/or child diagnosed with cancer and the amount of the
17 credit shall be not more than five hundred dollars.
18 (4) If the amount of the credit allowed under this subsection for any
19 taxable year shall exceed the taxpayer's tax for such year, the excess
20 shall be treated as an overpayment of tax to be credited or refunded in
21 accordance with the provisions of section six hundred eighty-six of this
22 article, provided, however, that no interest shall be paid thereon.
23 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02301-01-9
