S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1636--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 10, 2017
                                ___________
 
 Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations -- reported favorably from said committee and  commit-
   ted to the Committee on Finance -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee

 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".
   § 2. Section 606 of the tax law is amended by adding a new  subsection
 (jjj) to read as follows:
   (JJJ)  ELDER  CARE  CREDIT.  (1)  A TAXPAYER SHALL BE ALLOWED A CREDIT
 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED CARE EXPENSES PAID
 BY THE TAXPAYER FOR THE CARE OF A QUALIFYING SENIOR FAMILY  MEMBER.  THE
 AMOUNT  OF  THE  CREDIT  SHALL EQUAL THE LESSER OF TWENTY PERCENT OF THE
 QUALIFIED CARE EXPENSES PAID BY THE TAXPAYER DURING THE TAXABLE YEAR  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  AUTHORIZED  IN  SUBSECTION (C) OF THIS SECTION FOR
 QUALIFIED CARE EXPENSES PAID FOR THE CARE OF A QUALIFYING SENIOR  FAMILY
 MEMBER.
   (2) AS USED IN THIS SUBSECTION:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03691-03-7

 S. 1636--A                          2
 
   (A) "TAXPAYER" SHALL MEAN A RESIDENT TAXPAYER, BUT SHALL NOT INCLUDE A
 A PART-YEAR RESIDENT TAXPAYER.
   (B)  "QUALIFYING SENIOR FAMILY MEMBER" SHALL MEAN A PERSON WHO RESIDED
 WITH THE TAXPAYER FOR AT LEAST SIX MONTHS DURING THE  TAXABLE  YEAR  FOR
 WHICH  CREDIT IS CLAIMED, IS WITHIN THE THIRD DEGREE OF CONSANGUINITY TO
 THE TAXPAYER, IS AT   LEAST SIXTY YEARS OF AGE  ON  OR  BEFORE  DECEMBER
 THIRTY-FIRST  OF  THE TAXABLE YEAR FOR WHICH CREDIT IS CLAIMED AND HAS A
 NEW YORK ADJUSTED GROSS INCOME FOR THE TAXABLY YEAR FOR WHICH CREDIT  IS
 CLAIMED  OF 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 PRECEDING SENTENCE
 BUT WHO OCCUPIES A SEPARATE ROOM OR ROOMS IN OR AT THE RESIDENCE OF  THE
 TAXPAYER,  SUCH  AS  THOSE  COMMONLY REFERRED TO AS MOTHER-IN-LAW APART-
 MENTS, 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" SHALL MEAN 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  THAT  ARE:  (I)
 PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING SENIOR FAMILY MEMBER OR
 TO ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING SENIOR FAMILY MEMBER
 AND  MAY  BE PROVIDED BY AN ORGANIZATION OR AN INDIVIDUAL 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  NOT BE LIMITED TO, HOME HEALTH AGENCY SERVICES, ADULT DAY
 CARE, COMPANIONSHIP SERVICES, PERSONAL CARE ATTENDANT SERVICES, HOMEMAK-
 ER SERVICES, RESPITE CARE, HEALTH  CARE  EQUIPMENT  AND  SUPPLIES,  HOME
 MODIFICATION,  OR  ANY OTHER SERVICES NECESSARY TO PROVIDE ASSISTANCE IN
 TWO OR MORE ACTIVITIES IN DAILY LIVING.
   (3) WHEN TWO OR MORE TAXPAYERS WHO DO NOT FILE JOINT TAX  RETURNS  MAY
 CLAIM  CREDIT  FOR  THE  SAME QUALIFYING SENIOR FAMILY MEMBER OR MEMBERS
 PURSUANT TO THIS SUBSECTION, THE CREDIT  OR  CREDITS  SHALL  BE  EQUALLY
 DIVIDED  BETWEEN  OR AMONG SUCH INDIVIDUALS UNLESS SUCH INDIVIDUALS FILE
 WITH THE COMMISSIONER A WRITTEN  AGREEMENT  SETTING  FORTH  A  DIFFERENT
 DIVISION.
   (4)  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.
   §  3.  This  act  shall take effect immediately and shall apply to all
 taxable years beginning on and after January first, two  thousand  nine-
 teen.