Requires the office of children and family services, in conjunction with the department of taxation and finance, to complete a report by July 30, 2018, on the impact of a tax deduction for expenses, including adoption fees, medical and legal fees, court costs and any other related expenses paid or incurred by a taxpayer and attributed to the adoption of a special needs child.
STATE OF NEW YORK
________________________________________________________________________
6800
2017-2018 Regular Sessions
IN ASSEMBLY
March 17, 2017
___________
Introduced by M. of A. JOYNER -- read once and referred to the Committee
on Children and Families
AN ACT in relation to a report on the impact of a tax deduction for
expenses of the adoption of a special needs child
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. 1. The office of children and family services, in consulta-
2 tion with the department of taxation and finance, shall complete a
3 report on the impact of a tax deduction for expenses, including adoption
4 fees, medical and legal fees, court costs and any other related expenses
5 paid or incurred by a taxpayer and attributed to the adoption of a
6 special needs child.
7 2. Such report shall include, but not be limited to:
8 (a) the trend of adoptions for special needs children over the past
9 ten years;
10 (b) how many special needs children have been adopted in the past ten
11 years in the state of New York;
12 (c) the length of the waiting period prior to adoption for special
13 needs children;
14 (d) the per-year out-of-pocket costs incurred by parents of special
15 needs children that would not be incurred by parents of children without
16 special needs; and
17 (e) the existing benefits available for adoptive parents of special
18 needs children.
19 3. For purposes of this act, a child with special needs shall mean any
20 child who is under the age of twenty-one and who possesses a specific
21 physical, mental, or emotional condition or disability of such severity
22 or kind that, in the opinion of the office of children and family
23 services, would constitute a significant obstacle to the child's
24 adoption.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09959-01-7
A. 6800 2
1 4. The report required pursuant to this act shall be provided to the
2 governor, the temporary president of the senate, the speaker of the
3 assembly, the minority leader of the senate and the minority leader of
4 the assembly, on or before July 30, 2018.
5 § 2. This act shall take effect on the thirtieth day after it shall
6 have become a law.
