Senate Bill S187

2019-2020 Legislative Session

Relates to providing a tax credit for qualified expenses relating to healthy living

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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-S187 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S3574
2021-2022: S196
2023-2024: S92
2025-2026: S468

2019-S187 (ACTIVE) - Summary

Relates to providing a tax credit for qualified expenses relating to healthy living; provides such credit shall equal, up to one thousand dollars, the amount paid by the taxpayer during the taxable year for qualified expenses relating to healthy living.

2019-S187 (ACTIVE) - Sponsor Memo

2019-S187 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    187
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen. TEDISCO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to providing a tax  credit  for
   qualified expenses relating to healthy living

   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) HEALTHY LIVING CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A CREDIT,
 TO  BE  COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST THE TAX IMPOSED
 PURSUANT TO SECTION SIX HUNDRED ONE OF THIS PART. THE AMOUNT  OF  CREDIT
 SHALL EQUAL, UP TO ONE THOUSAND DOLLARS, THE AMOUNT PAID BY THE TAXPAYER
 DURING  THE  TAXABLE  YEAR  FOR  QUALIFIED  EXPENSES RELATING TO HEALTHY
 LIVING.
   (2) FOR THE PURPOSES OF THIS SUBSECTION, "QUALIFIED EXPENSES  RELATING
 TO HEALTHY LIVING" SHALL MEAN EXPENSES RELATING TO THE PURCHASE OF EXER-
 CISE  EQUIPMENT,  AND  THE  COST OF MEMBERSHIP AT A GYM OR OTHER SIMILAR
 FACILITY, OR OTHER CLASS INVOLVING PHYSICAL ACTIVITY INCLUDING  BUT  NOT
 LIMITED  TO SPORTS, DANCE, OR MARTIAL ARTS, AND OTHER EXPENSES AS DETER-
 MINED BY THE COMMISSIONER TO BE EXPENSES RELATING TO HEALTHY LIVING.
   (3) A TAXPAYER WHO IS A PARENT OR LEGAL GUARDIAN, OR ANOTHER  TAXPAYER
 FILING A JOINT INDIVIDUAL INCOME TAX RETURN WITH SUCH TAXPAYER, WHO PAID
 FOR  QUALIFIED  EXPENSES RELATING TO HEALTHY LIVING FOR HIS OR HER CHILD
 SHALL BE ALLOWED A TAX CREDIT PURSUANT TO THIS SUBSECTION.
   (4) IN NO EVENT SHALL THE  AMOUNT  OF  THE  CREDIT  PROVIDED  BY  THIS
 SUBSECTION  EXCEED  THE TAXPAYER'S TAX FOR THE TAXABLE YEAR. HOWEVER, IF
 THE AMOUNT OF CREDIT OTHERWISE ALLOWABLE PURSUANT TO THIS SUBSECTION FOR
 ANY TAXABLE YEAR RESULTS IN SUCH EXCESS AMOUNT, ANY AMOUNT OF CREDIT NOT
 DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED  OVER  TO  THE  FOLLOWING
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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