STATE OF NEW YORK
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4023--A
2017-2018 Regular Sessions
IN SENATE
February 2, 2017
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Introduced by Sens. RITCHIE, MARCHIONE -- read twice and ordered print-
ed, and when printed to be committed to the Committee on Investi-
gations and Government Operations -- recommitted to the Committee on
Investigations and Government Operations in accordance with Senate
Rule 6, sec. 8 -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee
AN ACT to amend the tax law, in relation to establishing a tax deduction
for the adoption of a child with special needs
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (d) of section 615 of the tax law is amended by
2 adding a new paragraph 6 to read as follows:
3 (6) an amount equal to ten thousand dollars for the adoption of a
4 child with special needs. The amount allowed by this paragraph may be
5 used by a taxpayer to increase his or her deduction in each year that
6 the taxpayer is the legal parent of a child with special needs.
7 For purposes of this paragraph, a child with special needs shall mean
8 any child who is under the age of twenty-one and who possesses a specif-
9 ic physical, mental, or emotional condition or disability of such sever-
10 ity or kind that, in the opinion of the office of children and family
11 services, would constitute a significant obstacle to the child's
12 adoption.
13 § 2. This act shall take effect immediately and shall apply to taxable
14 years commencing on and after January 1, 2018.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09488-02-8
