S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3205
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2019
                                ___________
 
 Introduced  by M. of A. RA, RAIA, M. L. MILLER, VANEL -- Multi-Sponsored
   by -- M. of A.  BLANKENBUSH, GIGLIO -- read once and referred  to  the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a cancer treat-
   ment credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (jjj) to read as follows:
   (JJJ) CANCER TREATMENT CREDIT. (1) TAXPAYERS DIAGNOSED WITH CANCER, OR
 WITH  DEPENDENT  CHILDREN  DIAGNOSED WITH CANCER, SHALL RECEIVE A CREDIT
 AGAINST THE TAX IMPOSED BY THIS ARTICLE AFTER DECEMBER THIRTY-FIRST, TWO
 THOUSAND NINETEEN FOR MEDICAL EXPENSES RELATING TO CANCER TREATMENT.
   (2) MEDICAL EXPENSES ARE TO INCLUDE  THE  COSTS  OF  DIAGNOSIS,  CURE,
 MITIGATION, TREATMENT, AND PREVENTION OF CANCER. THESE EXPENSES ARE ALSO
 TO  INCLUDE PAYMENTS FOR LEGAL MEDICAL SERVICES OFFERED BY MEDICAL PRAC-
 TITIONERS. THESE EXPENSES ARE ALSO TO INCLUDE BUT  NOT  BE  LIMITED  TO:
 INSURANCE  DEDUCTIBLES, NON-COVERED PRESCRIPTION MEDICATION, WIGS, PROS-
 THETIC DEVICES, AND OTHER OUT OF POCKET EXPENSES IF  SUCH  EXPENSES  ARE
 REQUIRED  BECAUSE  THE  TAXPAYER OR THEIR DEPENDENT CHILD HAS BEEN DIAG-
 NOSED BY A PHYSICIAN AS HAVING CANCER.
   (3) THE CREDIT SHALL BE FOR SUCH EXPENSES MADE DURING THE TAXABLE YEAR
 PER TAXPAYER AND/OR CHILD DIAGNOSED WITH CANCER AND THE  AMOUNT  OF  THE
 CREDIT SHALL BE NOT MORE THAN FIVE HUNDRED DOLLARS.
   (4)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH 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.
   § 2. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02301-01-9