Senate Bill S2184

2021-2022 Legislative Session

Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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2021-S2184 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S3709
2023-2024: S4460

2021-S2184 (ACTIVE) - Summary

Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child.

2021-S2184 (ACTIVE) - Sponsor Memo

2021-S2184 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2184
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 20, 2021
                                ___________
 
 Introduced  by Sens. MAYER, BROOKS, COMRIE, HARCKHAM, KAMINSKY, KENNEDY,
   KRUEGER, RIVERA, SALAZAR -- read twice and ordered printed,  and  when
   printed to be committed to the Committee on Budget and Revenue
 
 AN  ACT  to amend the tax law, in relation to providing a tax credit for
   certain taxpayers who suffer the birth of a stillborn child

   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 (kkk) to read as follows:
   (KKK) STILLBIRTH TAX CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A REFUND-
 ABLE CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO  TWO  THOU-
 SAND  DOLLARS FOR THE BIRTH OF A STILLBORN CHILD, PROVIDED THE STILLBORN
 CHILD WOULD HAVE BEEN A DEPENDENT OF THE TAXPAYER AS DEFINED BY  SECTION
 152  OF  THE  INTERNAL REVENUE CODE. THE CREDIT SHALL BE ALLOWED FOR THE
 TAXABLE YEAR IN WHICH A CERTIFICATE OF STILLBIRTH IS ISSUED PURSUANT  TO
 SECTION FOUR THOUSAND ONE HUNDRED SIXTY-A OF THE PUBLIC HEALTH LAW.
   (2)  FOR  PURPOSES  OF  THIS  SUBSECTION, "BIRTH OF A STILLBORN CHILD"
 SHALL MEAN THE BIRTH OF A CHILD FOR WHOM A CERTIFICATE OF STILLBIRTH HAS
 BEEN ISSUED PURSUANT TO SECTION FOUR THOUSAND ONE HUNDRED SIXTY-A OF THE
 PUBLIC HEALTH LAW.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after January 1,  2021.  Effective  immediately,
 the  addition,  amendment and/or repeal of any rule or regulation neces-
 sary for the implementation of  this  act  on  its  effective  date  are
 authorized to be made on or before such date.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02634-02-1

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