AB3485 Summary:
BILL NO | A03485 |
  | |
SAME AS | No Same As |
  | |
SPONSOR | Ryan |
  | |
COSPNSR | |
  | |
MLTSPNSR | |
  | |
Amd §616, Tax L | |
  | |
Relates to personal income tax exemptions for dependents receiving recommended vaccinations. |
AB3485 Actions:
BILL NO | A03485 | |||||||||||||||||||||||||||||||||||||||||||||||||
  | ||||||||||||||||||||||||||||||||||||||||||||||||||
01/27/2017 | referred to ways and means | |||||||||||||||||||||||||||||||||||||||||||||||||
01/03/2018 | referred to ways and means |
AB3485 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 3485 2017-2018 Regular Sessions IN ASSEMBLY January 27, 2017 ___________ Introduced by M. of A. RYAN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to personal income tax exemptions for dependents receiving recommended vaccinations 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 two new 2 subsections (c) and (d) to read as follows: 3 (c) Dependents. The commissioner shall include space on the personal 4 income tax return to enable a taxpayer to indicate whether his or her 5 dependents have received all recommended vaccinations by the department 6 of health. Notwithstanding any other provision of law, all monies 7 related to a taxpayer's failure to claim his or her dependents pursuant 8 to subsection (a) of this section, shall be credited to the department 9 of health and used specifically for vaccination awareness and educa- 10 tional programming. A taxpayer shall have up to a year from the filing 11 date of their personal income tax return to amend such return and claim 12 an exemption for their dependents, if each dependent claimed receives 13 all recommended vaccinations by the department of health within such a 14 year. 15 (d) Exemptions; when allowed. An exemption shall only be allowed 16 pursuant to this section for dependents that have received all vaccina- 17 tions recommended by the department of health under article twenty-one 18 of the public health law. 19 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07941-01-7