Assembly Bill A1768

2019-2020 Legislative Session

Provides for a tax deduction for the adoption of a child with special needs

download bill text pdf

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Archive: Last Bill Status - In Assembly 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

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2019-A1768 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §615, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A10658
2017-2018: A7145
2021-2022: A2216
2023-2024: A1631

2019-A1768 (ACTIVE) - Summary

Provides for a tax deduction for the adoption of a child with special needs of an amount equal to $10,000.

2019-A1768 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1768
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2019
                                ___________
 
 Introduced  by M. of A. SIMON -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a tax deduction
   for the adoption of a child with special needs
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. Subsection (d) of section 615 of the tax law is amended by
 adding a new paragraph 6 to read as follows:
   (6) AN AMOUNT EQUAL TO TEN THOUSAND DOLLARS  FOR  THE  ADOPTION  OF  A
 CHILD  WITH  SPECIAL  NEEDS. THE AMOUNT ALLOWED BY THIS PARAGRAPH MAY BE
 USED BY A TAXPAYER TO INCREASE HIS OR HER DEDUCTION IN  EACH  YEAR  THAT
 THE TAXPAYER IS THE LEGAL PARENT OF A CHILD WITH SPECIAL NEEDS.
   FOR  PURPOSES OF THIS PARAGRAPH, A CHILD WITH SPECIAL NEEDS SHALL MEAN
 ANY CHILD WHO IS UNDER THE AGE OF TWENTY-ONE AND WHO POSSESSES A SPECIF-
 IC PHYSICAL, MENTAL, OR EMOTIONAL CONDITION OR DISABILITY OF SUCH SEVER-
 ITY OR KIND THAT, IN THE OPINION OF THE OFFICE OF  CHILDREN  AND  FAMILY
 SERVICES,  WOULD  CONSTITUTE  A  SIGNIFICANT  OBSTACLE  TO  THE  CHILD'S
 ADOPTION.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after January 1, 2019.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01786-01-9

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