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

                                  1404

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  M.  of A. GUNTHER, ZEBROWSKI, GABRYSZAK, CASTRO, TITONE,
  HOOPER, ABBATE -- Multi-Sponsored by --  M.  of  A.  BARCLAY,  CROUCH,
  FINCH, V. LOPEZ, McDONOUGH, RAIA, SALADINO, THIELE, WEISENBERG -- read
  once and referred to the Committee on Ways and Means

AN  ACT  to  amend  the  tax law, in relation to providing an additional
  personal income tax exemption to an individual taxpayer who cares  for
  a  parent  or  immediate family member, seventy years of age or older,
  residing in the household of the taxpayer

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

  Section  1.  Section  616  of  the  tax law is amended by adding a new
subsection (c) to read as follows:
  (C) ADDITIONAL EXEMPTION.  IN ADDITION TO THE EXEMPTION  PROVIDED  FOR
IN  SUBSECTION  (A)  OF  THIS  SECTION FOR TAXABLE YEARS BEGINNING AFTER
JANUARY FIRST, TWO THOUSAND FOURTEEN, A  RESIDENT  INDIVIDUAL  SHALL  BE
ALLOWED  AN  ADDITIONAL  NEW  YORK EXEMPTION OF ONE THOUSAND DOLLARS FOR
EACH DEPENDENT WHO IS OF THE AGE OF SEVENTY OR OLDER, WHOSE GROSS INCOME
FOR THE TAXABLE YEAR IS NOT MORE THAN FIVE THOUSAND DOLLARS, OR  IN  THE
CASE  OF  A  HUSBAND  AND WIFE WHERE INCOME IS DETERMINED JOINTLY, WHOSE
GROSS INCOME IS NOT MORE THAN SEVEN THOUSAND FIVE HUNDRED  DOLLARS.  FOR
THE  PURPOSES  OF THIS SUBSECTION THE TERM "DEPENDENT" SHALL MEAN ANY OF
THE FOLLOWING INDIVIDUALS FOR WHOM OVER ONE-HALF OF THE SUPPORT FOR  THE
TAXABLE YEAR WAS RECEIVED FROM THE TAXPAYER, AND WHO HAVE RESIDED IN THE
PRINCIPAL  RESIDENCE  OF  THE TAXPAYER FOR MORE THAN NINE MONTHS OF SUCH
TAXABLE YEAR:
  (1) IMMEDIATE FAMILY MEMBER OR SIBLING OF THE TAXPAYER;
  (2) THE MOTHER OR FATHER OF THE TAXPAYER; OR
  (3) THE STEPMOTHER OR STEPFATHER OF THE TAXPAYER.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02474-01-3