Assembly Bill A3936

2023-2024 Legislative Session

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

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Current 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

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2023-A3936 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7468
2021-2022: A6366

2023-A3936 (ACTIVE) - Summary

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

2023-A3936 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3936
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2023
                                ___________
 
 Introduced  by M. of A. BICHOTTE HERMELYN, COLTON, CRUZ, JACKSON -- read
   once and referred to the Committee on Ways and Means
 
 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 (ooo) to read as follows:
   (OOO) 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, 2023. 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.
                                                            LBD04623-01-3

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