Assembly Bill A2378B

Vetoed By Governor
2013-2014 Legislative Session

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S3382 - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions
Votes

Bill Amendments

co-Sponsors

multi-Sponsors

2013-A2378 - Details

See Senate Version of this Bill:
S3382
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9221, S6458
2015-2016: A6575, S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724
2023-2024: S598

2013-A2378 - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2013-A2378 - Bill Text download pdf 

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

                                  2378

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2013
                               ___________

Introduced  by M. of A. CRESPO, RAMOS, RODRIGUEZ, CASTRO, MOYA, ESPINAL,
  RIVERA -- Multi-Sponsored by --  M.  of  A.  AUBRY,  BARRON,  BOYLAND,
  CAMARA,  GIBSON,  HEASTIE,  HOOPER,  JACOBS, PERRY, PRETLOW, ROBINSON,
  SCARBOROUGH, STEVENSON, TITUS -- read once and referred to the Commit-
  tee on Ways and Means

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 in the foster care system

  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 FEES INCLUDING 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 IN THE FOSTER CARE SYSTEM.
  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.
                                                           LBD02560-01-3

co-Sponsors

multi-Sponsors

2013-A2378A - Details

See Senate Version of this Bill:
S3382
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9221, S6458
2015-2016: A6575, S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724
2023-2024: S598

2013-A2378A - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2013-A2378A - Bill Text download pdf 

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

                                 2378--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2013
                               ___________

Introduced  by M. of A. CRESPO, RAMOS, RODRIGUEZ, MOYA, ESPINAL, RIVERA,
  TITONE, CUSICK, MALLIOTAKIS, BORELLI, SEPULVEDA -- Multi-Sponsored  by
  --  M.  of A. AUBRY, BARRON, BOYLAND, CAMARA, GIBSON, HEASTIE, HOOPER,
  JACOBS, PERRY, PRETLOW, ROBINSON,  SCARBOROUGH,  STEVENSON,  TITUS  --
  read once and referred to the Committee on Ways and Means -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN  ACT requiring the office of children and family services to complete
  a report on the impact of a  tax  deduction  for  expenses,  including
  adoption  fees,  medical  and  legal  fees,  court costs and any other
  related expenses paid or incurred by  a  taxpayer  attributed  to  the
  adoption of a child in foster care

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

  Section 1. 1. The office of children and family services, in consulta-
tion with the department of  taxation  and  finance,  shall  complete  a
report on the impact of a tax deduction for expenses, including adoption
fees, medical and legal fees, court costs and any other related expenses
paid  or incurred by a taxpayer attributed to the adoption of a child in
foster care.
  2. Such report shall include, but not be limited to:
  (a) the trend of adoptions for children in foster care over  the  past
ten years;
  (b)  how  many  children  have aged out of foster care in the past ten
years while in the custody of the state;
  (c) the length of the waiting period prior to  adoption  for  children
who were in the state foster care system;
  (d) the racial and ethnic breakdown of children adopted;
  (e)  the current number of children who have been placed in the foster
care system more than once over the past three years;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02560-02-3

co-Sponsors

multi-Sponsors

2013-A2378B (ACTIVE) - Details

See Senate Version of this Bill:
S3382
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A9221, S6458
2015-2016: A6575, S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724
2023-2024: S598

2013-A2378B (ACTIVE) - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2013-A2378B (ACTIVE) - Bill Text download pdf 

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

                                 2378--B

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2013
                               ___________

Introduced  by M. of A. CRESPO, RAMOS, RODRIGUEZ, MOYA, ESPINAL, RIVERA,
  TITONE, CUSICK, MALLIOTAKIS, BORELLI, SEPULVEDA -- Multi-Sponsored  by
  --  M.  of A. AUBRY, BARRON, BOYLAND, CAMARA, GIBSON, HEASTIE, HOOPER,
  JACOBS, PERRY, PRETLOW, ROBINSON,  SCARBOROUGH,  STEVENSON,  TITUS  --
  read once and referred to the Committee on Ways and Means -- committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to  said  committee -- reported and referred to the Committee on Rules
  -- Rules Committee discharged,  bill  amended,  ordered  reprinted  as
  amended and recommitted to the Committee on Rules

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 in the foster care system

  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 41 to read as follows:
  (41) THE AMOUNT OF ADOPTION FEES INCLUDING 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 IN THE FOSTER CARE SYSTEM.
  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.
                                                           LBD02560-04-3

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.