Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jul 17, 2020 |
held for consideration in ways and means |
Jan 08, 2020 |
referred to ways and means |
Feb 13, 2019 |
referred to ways and means |
Assembly Bill A5602
2019-2020 Legislative Session
Sponsored By
MANKTELOW
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
Actions
co-Sponsors
Karl Brabenec
Joe DeStefano
Joseph Giglio
Peter Lawrence
multi-Sponsors
Marjorie Byrnes
David McDonough
John K. Mikulin
Mary Beth Walsh
2019-A5602 (ACTIVE) - Details
2019-A5602 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5602 2019-2020 Regular Sessions I N A S S E M B L Y February 13, 2019 ___________ Introduced by M. of A. MANKTELOW, BRABENEC, DeSTEFANO, GIGLIO -- Multi- Sponsored by -- M. of A. McDONOUGH, MIKULIN, WALSH -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to deductions against personal income tax 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 (v) to read as follows: (V) CHILD CARE TAX DEDUCTION. (1) A TAXPAYER SHALL BE ALLOWED A DEDUCTION AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE DEDUCTION SHALL BE EQUAL TO THE AMOUNT OF INCOME NOT TO EXCEED TEN THOU- SAND DOLLARS EARNED BY AN AT HOME PARENT BY PROVIDING CHILD CARE SERVICES FOR UP TO TWO QUALIFYING CHILDREN. (2)(A) FOR THE PURPOSES OF THIS SUBSECTION, "AT HOME PARENT" MEANS A PARENT WHO PROVIDES FULL-TIME CARE AT THE PARENT'S RESIDENCE FOR ONE OR MORE OF THE PARENT'S OWN QUALIFYING PRE-SCHOOL CHILDREN AND WHO CLAIMS THE QUALIFYING CHILD AS A DEPENDENT ON THE PARENT'S INDIVIDUAL INCOME TAX RETURN FOR THE TAXABLE YEAR FOR WHICH THE PARENT CLAIMS THE CREDIT. (B) FOR THE PURPOSES OF THIS SUBSECTION, "PARENT" MEANS AN INDIVIDUAL WHO: (I) IS THE BIOLOGICAL MOTHER OR FATHER OF A QUALIFYING CHILD; OR (II) IS THE STEPFATHER OR STEPMOTHER OF A QUALIFYING CHILD; OR (III) LEGALLY ADOPTS A QUALIFYING CHILD; OR HAS A QUALIFYING CHILD PLACED IN THE INDIVIDUAL'S HOME BY A CHILD PLACING AGENCY FOR THE PURPOSE OF LEGALLY ADOPTING THE CHILD; OR (IV) IS A LEGAL GUARDIAN OF A QUALIFYING CHILD. (C) FOR THE PURPOSES OF THIS SUBSECTION "QUALIFYING CHILD" MEANS A CHILD WHO IS NOT OLDER THAN SIX YEARS OF AGE AND IS YET TO ENROLL IN A CERTIFIED ELEMENTARY SCHOOL PROGRAM OR HAS ENROLLED IN A CERTIFIED ELEMENTARY SCHOOL PROGRAM AT SOME POINT DURING THE TAXABLE YEAR. § 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law.
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