S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    652
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 9, 2017
                                ___________
 
 Introduced  by  M.  of  A.  GUNTHER,  ZEBROWSKI, TITONE, HOOPER, ABBATE,
   SCHIMMINGER, GALEF, COLTON, CURRAN, WALTER, RAIA, LOPEZ -- Multi-Spon-
   sored by -- M. of A.  BARCLAY, CROUCH, FINCH -- 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  EIGHTEEN, 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.
   § 2. This act shall take effect immediately.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03552-01-7