Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Apr 14, 2014 |
notice of committee consideration - withdrawn |
Mar 11, 2014 |
notice of committee consideration - requested |
Jan 08, 2014 |
referred to investigations and government operations |
Feb 01, 2013 |
referred to investigations and government operations |
Senate Bill S3332
2013-2014 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
2013-S3332 (ACTIVE) - Details
2013-S3332 (ACTIVE) - Sponsor Memo
BILL NUMBER:S3332 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, 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. SUMMARY OF SPECIFIC PROVISIONS: This bill will amend subsection (c) of §612 of the Tax Law. Paragraph 39 is added to allow the amount of adoption agency fees, medical fees, legal fees, court costs, and other related expenses associated with adoption proceedings paid by a taxpayer to be deducted from personal gross income expenses incurred in the adoption of a child. LEGISLATIVE HISTORY: A.567 of 1992 A.3864 of 1993-1994 S.2729 of 2001- 2002 S.3853 of 2003-2004 S.2240 of 2005-2006 S.2851/A.5361 of 2007-2008 2009-10: S.5256/A.6060 (Errigo) - Referred to Senate Investigations & Govt. Operations/Assembly Ways and Means FISCAL IMPLICATIONS: To be determined.
2013-S3332 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3332 2013-2014 Regular Sessions I N S E N A T E February 1, 2013 ___________ 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. LBD06459-01-3
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.