Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 06, 2010 |
referred to investigations and government operations |
Apr 27, 2009 |
referred to investigations and government operations |
Senate Bill S5256
2009-2010 Legislative Session
Sponsored By
(D, WF) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
(D) Senate District
(D) Senate District
(D) Senate District
(R) Senate District
2009-S5256 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A6060
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง612, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S2761, A7022
2013-2014: S3332
2015-2016: S2194
2017-2018: S3798
2019-2020: S2582
2021-2022: S3484
2023-2024: S1661
2009-S5256 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5256 TITLE OF BILL : An act to amend the tax law, in relation to providing for a deduction from personal gross income for expenses incurred in the adoption of a child PURPOSE : To allow those who adopt a child to deduct from their gross income tax purposes any and all costs incurred in legal fees, agency costs, etc. in the adoption proceedings. JUSTIFICATION : Expenses incurred for adoption services should not be taxable. This bill would delete those actual expenses from gross income. LEGISLATIVE HISTORY : A.567 of 1992, A3864 of 1993-1994, S2729 of 2001-2002, S3853 of 2003-2004, S2240 of 2005-2006, S2851/A5361 of 2007-2008 FISCAL IMPLICATIONS : To be determined. EFFECTIVE DATE : This act shall take effect immediately and shall apply to all taxable years beginning on or after the first day of January in the year in which it shall have become law.
2009-S5256 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5256 2009-2010 Regular Sessions I N S E N A T E April 27, 2009 ___________ Introduced by Sen. HASSELL-THOMPSON -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to providing for a deduction from personal gross income for expenses incurred in the adoption of a child THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 39 to read as follows: (39) THE AMOUNT OF ADOPTION AGENCY FEES AND ANY AND ALL MEDICAL AND LEGAL FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF A CHILD. S 2. This act shall take effect immediately and shall apply to all taxable years beginning on or after the first of January in the year in which it shall have become a law. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05828-01-9
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