STATE OF NEW YORK
________________________________________________________________________
3262
2013-2014 Regular Sessions
IN ASSEMBLY
January 24, 2013
___________
Introduced by M. of A. RABBITT, RAIA -- Multi-Sponsored by -- M. of A.
BARCLAY, CROUCH, FINCH, GIGLIO, HAWLEY, KOLB, McDONOUGH, OAKS, SALADI-
NO -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to creating an informal care-
giver credit for taxpayers caring for seniors and disabled persons
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 (vv) to read as follows:
3 (vv) Informal caregiver credit. (1) A qualified taxpayer shall be
4 allowed a credit against the tax imposed by this article in an amount
5 not to exceed two hundred fifty dollars.
6 (2) The credit provided in paragraph one of this subsection shall be
7 available to only one qualified taxpayer per qualifying elderly or disa-
8 bled person and such taxpayer shall only qualify for one credit per tax
9 year, regardless of the number of qualified elderly or disabled persons
10 the taxpayer provides care for.
11 (3) As used in this subsection:
12 (i) "Qualified care expenses" are payments made by the taxpayer for
13 goods and services necessary to assist the informal caregiver in caring
14 for the qualifying elderly or disabled person.
15 (ii) "Qualified taxpayer" shall mean an informal caregiver providing
16 care to a qualified elderly or disabled person.
17 (iii) "Qualified elderly or disabled person" shall mean a disabled
18 person or elderly person who is age sixty-five or older and who has a
19 medical condition that interferes with daily living activities, includ-
20 ing but not limited to eating, dressing, mobility and taking medications
21 and who has documentation of such medical condition from a medical
22 professional.
23 (4) The commissioner may require a taxpayer to furnish, as support of
24 his or her claim for credit under this subsection, receipts for quali-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05255-01-3
A. 3262 2
1 fied care expenses or other such proofs of payment as shall satisfy the
2 commissioner.
3 § 2. This act shall take effect on the first of January next succeed-
4 ing the date on which it shall have become a law.
