Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 05, 2022 |
referred to budget and revenue |
Feb 01, 2021 |
referred to budget and revenue |
Senate Bill S3939
2021-2022 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
2021-S3939 (ACTIVE) - Details
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in 2019-2020 Legislative Session:
-
S7698
2021-S3939 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3939 SPONSOR: SERINO TITLE OF BILL: An act to amend the tax law, in relation to providing a personal income tax credit for volunteers under a long-term care ombudsman program PURPOSE: To help incentive volunteer work as a long-term care ombudsman SUMMARY OF PROVISIONS: Section 1: Provides a $200 tax credit for those volunteering as a long- term care ombudsman. Section 2: Provides the effective date. EXISTING LAW:
2021-S3939 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3939 2021-2022 Regular Sessions I N S E N A T E February 1, 2021 ___________ Introduced by Sen. SERINO -- 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 personal income tax credit for volunteers under a long-term care ombudsman program 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) VOLUNTEER LONG-TERM CARE OMBUDSMAN CREDIT. (1) FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE, A RESI- DENT TAXPAYER WHO VOLUNTEERS AS A LONG-TERM CARE OMBUDSMAN PURSUANT TO SECTION TWO HUNDRED EIGHTEEN OF THE ELDER LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO TWO HUNDRED DOLLARS. IN ORDER TO RECEIVE THIS CREDIT A VOLUNTEER LONG-TERM CARE OMBUDSMAN MUST HAVE BEEN ACTIVE FOR THE ENTIRE TAXABLE YEAR FOR WHICH THE CREDIT IS SOUGHT. (2) IN THE CASE OF SPOUSES WHO FILE A JOINT RETURN AND WHO BOTH INDI- VIDUALLY QUALIFY FOR THE CREDIT UNDER THIS SUBSECTION, THE AMOUNT OF THE CREDIT ALLOWED SHALL BE FOUR HUNDRED DOLLARS. (3) 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. LBD08023-01-1
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