Senate Bill S7622

2011-2012 Legislative Session

Establishes the New York state foreign dependent children tax inclusion act

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Sponsored By

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

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2011-S7622 (ACTIVE) - Details

See Assembly Version of this Bill:
A10079
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยงยง614 & 616, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S3201, A66
2015-2016: S2785
2017-2018: S2703
2019-2020: S5004
2021-2022: S5470
2023-2024: S7188

2011-S7622 (ACTIVE) - Summary

Establishes the New York state foreign children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child.

2011-S7622 (ACTIVE) - Sponsor Memo

2011-S7622 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7622

                            I N  S E N A T E

                              June 7, 2012
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to establishing  the  New  York
  state foreign dependent children tax inclusion act

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Short title.  This act shall be known and may be  cited  as
the "New York state foreign dependent children tax inclusion act".
  S 2. Subsection (c) of section 614 of the tax law, as amended by chap-
ter 170 of the laws of 1994, is amended to read as follows:
  (c)  Head of household. (1) For taxable years beginning after nineteen
hundred ninety-six, the New York standard deduction of an individual who
is a head of household shall be ten thousand five hundred  dollars;  for
taxable  years  beginning  in nineteen hundred ninety-six, such standard
deduction shall be ten thousand dollars; for taxable years beginning  in
nineteen  hundred  ninety-five,  such  standard deduction shall be eight
thousand one hundred fifty dollars;  and  for  taxable  years  beginning
after  nineteen  hundred eighty-nine and before nineteen hundred ninety-
five, such standard deduction shall be seven thousand dollars.
  (2) (A) FOR TAXABLE YEARS BEGINNING AFTER TWO  THOUSAND  THIRTEEN,  AN
INDIVIDUAL  PROVIDING  SUPPORT TO A DEPENDENT CHILD OR CHILDREN RESIDING
OUTSIDE OF THE UNITED STATES SHALL  BE  DEEMED  HEAD  OF  HOUSEHOLD  FOR
PURPOSES OF THIS SUBSECTION WHERE THE INDIVIDUAL PROVIDES PROOF OF:
  (I)  THE  LEGAL  RELATIONSHIP  BETWEEN  THE  INDIVIDUAL AND HIS OR HER
DEPENDENT CHILD OR CHILDREN; AND
  (II) THE AMOUNT  OF  MONEY  WHICH  THE  DEPENDENT  CHILD  OR  CHILDREN
RECEIVED FROM THE INDIVIDUAL.
  (B)  SUPPORT  PROVIDED  TO CHILDREN OUTSIDE OF THE UNITED STATES MEANS
MONEY OR OTHER FINANCIAL SUPPORT WHICH IS SENT  OR  TRANSFERRED  OUTSIDE
THE UNITED STATES TO A DEPENDENT CHILD OF THE INDIVIDUAL.
  (C)  FOR  THE  PURPOSES OF THIS SUBSECTION, THE TERM "DEPENDENT CHILD"
SHALL MEAN ANY CHILD OF THE INDIVIDUAL WHO IS AGE EIGHTEEN OR YOUNGER.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13721-08-2
              

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