S T A T E   O F   N E W   Y O R K
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                                   66

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by M. of A. CASTRO, PERRY, CRESPO, CUSICK, STEVENSON, WEPRIN,
  ROBERTS  --  Multi-Sponsored  by  --  M. of A. JACOBS -- read once and
  referred to the Committee on Ways and Means

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  FOURTEEN,  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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02218-01-3

              

A. 66                               2

  (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.
  (D) ANY TAXPAYER WHO SUBMITS A FALSE OR  FRAUDULENT  DOCUMENT  TO  THE
DEPARTMENT  REGARDING  THE  PROOF  REQUIRED  PURSUANT TO THIS SUBSECTION
SHALL BE SUBJECT TO THE PENALTY IMPOSED PURSUANT TO SUBSECTION  (CC)  OF
SECTION SIX HUNDRED EIGHTY-FIVE OF THIS ARTICLE.
  S  3. Section 616 of the tax law is amended by adding a new subsection
(c) to read as follows:
  (C) FOREIGN DEPENDENT CHILDREN. FOR TAXABLE YEARS BEGINNING AFTER  TWO
THOUSAND  FOURTEEN,  A  RESIDENT  INDIVIDUAL SHALL BE ALLOWED A NEW YORK
EXEMPTION OF ONE THOUSAND DOLLARS  FOR  EACH  DEPENDENT  CHILD  RESIDING
OUTSIDE OF THE UNITED STATES. SUCH INDIVIDUAL SHALL PROVIDE PROOF OF THE
LEGAL RELATIONSHIP BETWEEN THE INDIVIDUAL AND HIS OR HER DEPENDENT CHILD
OR  CHILDREN  AND  THE  AMOUNT  OF  MONEY THE INDIVIDUAL PROVIDES TO THE
DEPENDENT CHILD OR CHILDREN.  ANY TAXPAYER WHO SUBMITS A FALSE OR  FRAU-
DULENT  DOCUMENT TO THE DEPARTMENT REGARDING THE PROOF REQUIRED PURSUANT
TO THIS SUBSECTION SHALL BE SUBJECT TO THE PENALTY IMPOSED  PURSUANT  TO
SUBSECTION (CC) OF SECTION SIX HUNDRED EIGHTY-FIVE OF THIS ARTICLE.  FOR
PURPOSES  OF  THIS SUBSECTION, THE TERM "DEPENDENT CHILD" SHALL MEAN ANY
CHILD OF THE RESIDENT INDIVIDUAL WHO IS  AGE  EIGHTEEN  OR  YOUNGER  WHO
RESIDES OUTSIDE OF THE UNITED STATES.
  S  4.  This  act  shall take effect immediately.   The commissioner of
taxation and finance is authorized to promulgate any and all  rules  and
regulations  and take any other measures necessary to implement this act
on its effective date.