S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1631
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2023
                                ___________
 
 Introduced  by  M.  of  A.  SIMON  --  Multi-Sponsored  by  --  M. of A.
   BICHOTTE HERMELYN, WILLIAMS -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a tax deduction
   for the adoption of a child with special needs

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subsection (d) of section 615 of the tax law is amended by
 adding a new paragraph 6 to read as follows:
   (6) AN AMOUNT EQUAL TO TEN THOUSAND DOLLARS  FOR  THE  ADOPTION  OF  A
 CHILD  WITH  SPECIAL  NEEDS. THE AMOUNT ALLOWED BY THIS PARAGRAPH MAY BE
 USED BY A TAXPAYER TO INCREASE HIS OR HER DEDUCTION IN  EACH  YEAR  THAT
 THE TAXPAYER IS THE LEGAL PARENT OF A CHILD WITH SPECIAL NEEDS.
   FOR  PURPOSES OF THIS PARAGRAPH, A CHILD WITH SPECIAL NEEDS SHALL MEAN
 ANY CHILD WHO IS UNDER THE AGE OF TWENTY-ONE AND WHO POSSESSES A SPECIF-
 IC PHYSICAL, MENTAL, OR EMOTIONAL CONDITION OR DISABILITY OF SUCH SEVER-
 ITY OR KIND THAT, IN THE OPINION OF THE OFFICE OF  CHILDREN  AND  FAMILY
 SERVICES,  WOULD  CONSTITUTE  A  SIGNIFICANT  OBSTACLE  TO  THE  CHILD'S
 ADOPTION.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on and after January 1, 2023.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02634-01-3