STATE OF NEW YORK
________________________________________________________________________
4547
2009-2010 Regular Sessions
IN ASSEMBLY
February 4, 2009
___________
Introduced by M. of A. WALKER, TOBACCO, BARRA, ALFANO, KOLB, RAIA, SALA-
DINO, CONTE, McDONOUGH, FIELDS, DUPREY, McKEVITT, GIGLIO, SCOZZAFAVA,
SAYWARD, FINCH, THIELE -- Multi-Sponsored by -- M. of A. BURLING,
CROUCH, ERRIGO, MOLINARO, QUINN, RABBITT, WEISENBERG -- read once and
referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to giving a tax credit to
employers who allow employees who are primary caretakers of autistic
children to work from their homes
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 (qq) to read as follows:
3 (qq) Credit to certain employers of primary caretakers of autistic
4 children. For taxable years beginning on or after January first, two
5 thousand nine, an employer of a person who is the primary caretaker of a
6 child eighteen years of age or under, who has been diagnosed by a physi-
7 cian as having the disease of autism, shall be given a credit against
8 the tax imposed by this chapter of two thousand dollars, for allowing
9 one or more of such primary caretakers to work from his or her home.
10 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01743-01-9
