S T A T E   O F   N E W   Y O R K
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                                  5456

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 23, 2015
                               ___________

Introduced  by  M.  of A. ENGLEBRIGHT, MOYA -- read once and referred to
  the Committee on Ways and Means

AN  ACT  to  amend  the  tax  law,  in  relation  to  establishing   the
  "caregiver's assistance 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 "caregiver's assistance act".
  S  2. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
  (CCC) ELDER CARE CREDIT. (1) A TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT
AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF THIS PART IN AN
AMOUNT  EQUAL  TO  TWENTY PERCENT OF QUALIFIED CARE EXPENSES PAID BY THE
TAXPAYER FOR THE CARE OF A  QUALIFYING  SENIOR  FAMILY  MEMBER  OR  FIVE
HUNDRED FIFTY-FIVE DOLLARS, WHICHEVER IS LESS.  IF THE CREDIT OR CREDITS
PROVIDED  PURSUANT  TO  THIS SECTION SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH TAXABLE YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX
TO  BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION
SIX HUNDRED EIGHTY-SIX OF  THIS  ARTICLE,  PROVIDED,  HOWEVER,  THAT  NO
INTEREST  SHALL  BE PAID THEREON.  NO CREDIT SHALL BE GRANTED UNDER THIS
SUBSECTION IF (I) THE TAXPAYER'S  NEW  YORK  ADJUSTED  GROSS  INCOME  IS
GREATER  THAN FORTY-FIVE THOUSAND DOLLARS FOR A SINGLE TAXPAYER OR SIXTY
THOUSAND DOLLARS FOR MARRIED TAXPAYERS, OR  (II)  IF  THE  TAXPAYER  HAS
CLAIMED  THE  CREDIT  FOR  CERTAIN HOUSEHOLD AND DEPENDENT CARE SERVICES
AUTHORIZED IN THIS SECTION FOR QUALIFIED CARE EXPENSES PAID FOR THE CARE
OF A QUALIFYING SENIOR FAMILY MEMBER.
  (2) AS USED IN THIS SUBSECTION:
  (A) "TAXPAYER" IS A RESIDENT INDIVIDUAL OF THIS STATE,  BUT  THE  TERM
DOES  NOT INCLUDE A NONRESIDENT TAXPAYER OR A PART-YEAR RESIDENT TAXPAY-
ER.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05228-03-5

              

A. 5456                             2

  (B) "QUALIFYING SENIOR FAMILY MEMBER" IS A RELATIVE  OF  THE  TAXPAYER
WITHIN  THE  THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH THE TAXPAYER
AND  WHO  IS  AT  LEAST  SIXTY  YEARS  OF  AGE  ON  OR  BEFORE  DECEMBER
THIRTY-FIRST  OF THE YEAR FOR WHICH CREDIT IS CLAIMED AND WHOSE NEW YORK
ADJUSTED  GROSS INCOME IS THIRTEEN THOUSAND DOLLARS OR LESS FOR A SINGLE
FAMILY MEMBER OR TWENTY THOUSAND DOLLARS OR LESS  FOR  A  SENIOR  FAMILY
MEMBER AND HIS OR HER SPOUSE. A QUALIFYING SENIOR FAMILY MEMBER INCLUDES
A PERSON WHO OTHERWISE MEETS THE QUALIFICATIONS SPECIFIED IN THE PRECED-
ING  SENTENCE  BUT  WHO  OCCUPIES  A SEPARATE ROOM OR ROOMS IN OR AT THE
RESIDENCE OF THE TAXPAYER, SUCH AS THOSE COMMONLY REFERRED TO  AS  MOTH-
ER-IN-LAW  APARTMENTS, BUT SHALL NOT INCLUDE A TENANT, SUBTENANT, ROOMER
OR BOARDER WHO PAYS A LEASE OR RENTAL FEE TO THE TAXPAYER FOR THE SPACE.
  (C) "QUALIFIED CARE EXPENSES" ARE PAYMENTS MADE BY  THE  TAXPAYER  FOR
GOODS  AND  SERVICES  NECESSARY  TO  ALLOW  THE QUALIFYING SENIOR FAMILY
MEMBER TO BE MAINTAINED IN THE  TAXPAYER'S  RESIDENCE  WHICH  GOODS  AND
SERVICES  ARE:  (I)  PROVIDED  TO  OR  FOR THE BENEFIT OF THE QUALIFYING
SENIOR FAMILY MEMBER OR TO ASSIST THE TAXPAYER IN CARING FOR THE  QUALI-
FYING  SENIOR  FAMILY MEMBER; OR PROVIDED BY AN ORGANIZATION OR AN INDI-
VIDUAL NOT RELATED TO THE  TAXPAYER  OR  THE  QUALIFYING  SENIOR  FAMILY
MEMBER;  AND  (II)  NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE
PROGRAMS. SUCH EXPENSES INCLUDE, BUT ARE NOT  LIMITED  TO,  HOME  HEALTH
AGENCY  SERVICES,  ADULT DAY CARE, COMPANIONSHIP SERVICES, PERSONAL CARE
ATTENDANT SERVICES, HOMEMAKER SERVICES, RESPITE CARE, HEALTH CARE EQUIP-
MENT AND SUPPLIES, HOME  MODIFICATION,  OR  ANY  SERVICES  NECESSARY  TO
PROVIDE  HELP  IN  TWO  OR  MORE  ACTIVITIES IN DAILY LIVING, OR FOR THE
PROVISION OF ASSISTIVE DEVICES.
  (3) WHEN TWO OR MORE MEMBERS OF A HOUSEHOLD  MEET  THE  QUALIFICATIONS
FOR A CREDIT OR CREDITS PURSUANT TO THIS SUBSECTION, THE CREDIT OR CRED-
ITS  SHALL  BE  EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDIVIDUALS UNLESS
SUCH INDIVIDUALS FILE WITH THE COMMISSIONER A WRITTEN AGREEMENT  SETTING
FORTH  A  DIFFERENT DIVISION.   WHERE A JOINT INCOME TAX RETURN HAS BEEN
FILED PURSUANT TO THIS CHAPTER BY A TAXPAYER AND HIS OR HER  SPOUSE  (OR
WHERE  BOTH SPOUSES ARE TAXPAYERS AND HAVE FILED SUCH JOINT RETURN), WHO
QUALIFY FOR SUCH CREDIT OR  CREDITS,  THE  CREDIT  OR  CREDITS,  OR  THE
PORTION  THEREOF  IF DIVIDED, TO WHICH THE HUSBAND AND WIFE ARE ENTITLED
SHALL BE APPLIED AGAINST THE TAX OF BOTH  SPOUSES  AND  ANY  OVERPAYMENT
SHALL  BE  MADE  TO  BOTH SPOUSES. WHERE ANY RETURN REQUIRED TO BE FILED
PURSUANT TO THIS CHAPTER IS COMBINED WITH  ANY  RETURN  OF  TAX  IMPOSED
PURSUANT  TO  THE AUTHORITY OF THIS CHAPTER OR ANY OTHER LAW IF SUCH TAX
IS ADMINISTERED BY THE  COMMISSIONER,  THE  CREDIT  OR  CREDITS  OR  THE
PORTION  THEREOF  IF  DIVIDED, ALLOWED TO THE TAXPAYER MAY BE APPLIED BY
THE COMMISSIONER TOWARD ANY LIABILITY FOR THE AFOREMENTIONED TAXES.
  (4) NO CREDIT OR CREDITS OR PORTION THEREOF  SHALL  BE  GRANTED  UNDER
THIS  SUBSECTION  WITH  RESPECT  TO CARE PROVIDED IN A RESIDENCE THAT IS
WHOLLY EXEMPTED FROM REAL PROPERTY TAXATION OR TO AN INDIVIDUAL  WHO  IS
NOT A RESIDENT INDIVIDUAL OF THE STATE FOR THE ENTIRE TAXABLE YEAR.
  (5)  THE  COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH AS SUPPORT OF
HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION RECEIPTS FOR QUALIFIED
CARE EXPENSES OR OTHER SUCH PROOFS  OF  PAYMENT  AS  SHALL  SATISFY  THE
COMMISSIONER.
  S  3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.