STATE OF NEW YORK
________________________________________________________________________
3939
2021-2022 Regular Sessions
IN SENATE
February 1, 2021
___________
Introduced by Sen. SERINO -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to providing a personal income
tax credit for volunteers under a long-term care ombudsman program
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 (kkk) to read as follows:
3 (kkk) Volunteer long-term care ombudsman credit. (1) For taxable years
4 beginning on and after January first, two thousand twenty-one, a resi-
5 dent taxpayer who volunteers as a long-term care ombudsman pursuant to
6 section two hundred eighteen of the elder law shall be allowed a credit
7 against the tax imposed by this article equal to two hundred dollars. In
8 order to receive this credit a volunteer long-term care ombudsman must
9 have been active for the entire taxable year for which the credit is
10 sought.
11 (2) In the case of spouses who file a joint return and who both indi-
12 vidually qualify for the credit under this subsection, the amount of the
13 credit allowed shall be four hundred dollars.
14 (3) If the amount of the credit allowed under this subsection for any
15 taxable year shall exceed the taxpayer's tax for such year, the excess
16 shall be treated as an overpayment of tax to be credited or refunded in
17 accordance with the provisions of section six hundred eighty-six of this
18 article, provided, however, that no interest shall be paid thereon.
19 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD08023-01-1
