S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    455
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by Sens. MAY, ADDABBO, GALLIVAN, GIANARIS, GOUNARDES, HARCK-
   HAM, HELMING, HOYLMAN, KRUEGER, LIU, MANNION, MAYER, MYRIE, OBERACKER,
   RIVERA, SEPULVEDA, TEDISCO -- 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
   qualified  caregiving  expenses; and to provide for the repeal of such
   provisions upon the expiration thereof
 
   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) CAREGIVING TAX CREDIT. (1) FOR TAXABLE  YEARS  BEGINNING  ON  OR
 AFTER  JANUARY  FIRST,  TWO  THOUSAND TWENTY-FOUR, A QUALIFIED CAREGIVER
 SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR  A
 PORTION  OF  THE  TOTAL  PURCHASE  PRICE PAID FOR A QUALIFIED CAREGIVING
 EXPENSE BY SUCH A QUALIFIED CAREGIVER FOR PERFORMING  CAREGIVING  DUTIES
 PROVIDED TO A QUALIFIED FAMILY MEMBER THAT RESIDED WITHIN THIS STATE.
   (2)  FOR  PURPOSES  OF THIS SECTION (A) "QUALIFIED CAREGIVING EXPENSE"
 MEANS PAYMENTS MADE BY THE QUALIFIED CAREGIVER FOR  GOODS  AND  SERVICES
 WHICH ARE PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING FAMILY MEMBER
 OR TO ASSIST THE QUALIFIED CAREGIVER IN CARING FOR THE QUALIFYING FAMILY
 MEMBER. SUCH EXPENSES INCLUDE, BUT ARE NOT LIMITED TO, HOME HEALTH AGEN-
 CY  SERVICES,  ADULT  DAY  CARE,  COMPANIONSHIP  SERVICES, PERSONAL CARE
 ATTENDANT SERVICES, HOMEMAKER SERVICES, RESPITE CARE, HEALTH CARE EQUIP-
 MENT, ASSISTIVE DEVICES AND SUPPLIES, HOME MODIFICATION, TRANSPORTATION,
 LEGAL OR FINANCIAL SERVICES, AND ASSISTIVE TECHNOLOGY.
   (B) "QUALIFIED FAMILY MEMBER" MEANS AN INDIVIDUAL WHO IS: (I) AT LEAST
 EIGHTEEN YEARS OF AGE DURING A TAXABLE YEAR; (II) A RESIDENT OF NEW YORK
 STATE; (III) REQUIRES ASSISTANCE WITH AT LEAST  ONE  ACTIVITY  OF  DAILY
 LIVING  (ADL),  AS CERTIFIED BY A LICENSED HEALTH CARE PRACTITIONER; AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD00292-01-3
 S. 455                              2
 
 (IV) IS AN INDIVIDUAL WHO QUALIFIES AS  A  DEPENDENT,  SPOUSE,  DOMESTIC
 PARTNER  AS  DEFINED  BY  SECTION FOUR OF THE WORKERS' COMPENSATION LAW,
 SIBLING, PARTNER, PARENT OR OTHER RELATION BY BLOOD OR MARRIAGE, INCLUD-
 ING AN IN-LAW, GRANDPARENT, GRANDCHILD, STEP-PARENT, AUNT, UNCLE, NIECE,
 OR NEPHEW OF THE QUALIFIED CAREGIVER.
   (C)  "QUALIFIED CAREGIVER" MEANS AN INDIVIDUAL WHO IS A NEW YORK STATE
 RESIDENT TAXPAYER FOR THE TAXABLE YEAR. IN THE CASE OF A  JOINT  RETURN,
 THE TERM INCLUDES THE INDIVIDUAL AND THE INDIVIDUAL'S SPOUSE. THE QUALI-
 FIED  CAREGIVER  CLAIMING  THE CREDIT MUST HAVE A FEDERAL ADJUSTED GROSS
 INCOME OF SEVENTY-FIVE THOUSAND DOLLARS OR LESS FOR  AN  INDIVIDUAL  AND
 ONE  HUNDRED  FIFTY  THOUSAND  DOLLARS  OR  LESS FOR A COUPLE, AND INCUR
 UNCOMPENSATED EXPENSES DIRECTLY RELATED TO THE CARE OF A QUALIFIED FAMI-
 LY MEMBER. IN ADDITION, QUALIFIED CAREGIVERS MUST PROVIDE CARE TO ONE OR
 MORE ELIGIBLE QUALIFIED FAMILY MEMBERS DURING THE TAXABLE YEAR,  AND  BE
 ELIGIBLE  TO  RECEIVE  A CREDIT AGAINST THE FAMILY CAREGIVER'S STATE TAX
 LIABILITY FOR THE TAXABLE YEAR.
   (3) THE CREDIT  ESTABLISHED  PURSUANT  TO  THIS  SUBSECTION  SHALL  BE
 ALLOWED  FOR  THE TAXABLE YEAR IN WHICH THE QUALIFIED CAREGIVER INCURRED
 THE QUALIFIED CAREGIVING EXPENSE.  THE  CREDIT  ESTABLISHED  UNDER  THIS
 SUBSECTION  SHALL NOT EXCEED FIFTY PERCENT OF THE TOTAL AMOUNT EXPENDED,
 AND SHALL NOT EXCEED THREE THOUSAND FIVE HUNDRED DOLLARS.
   (4) IF THE ALLOWABLE AMOUNT OF THE CREDIT EXCEEDS THE TAXES  OTHERWISE
 DUE  UNDER  THIS  ARTICLE FOR THE TAXABLE YEAR, THE UNUSED AMOUNT OF THE
 CREDIT IS WAIVED, AND MAY NOT BE REFUNDED, CARRIED FORWARD OR  OTHERWISE
 USED TO OFFSET TAXES.
   (5)  ELIGIBLE  QUALIFIED CAREGIVERS SHALL APPLY FOR THE CREDIT THROUGH
 THE DEPARTMENT. THE COMMISSIONER, IN CONSULTATION WITH THE  COMMISSIONER
 OF  THE  DEPARTMENT  OF  HEALTH  AND  THE DIRECTOR OF THE OFFICE FOR THE
 AGING, SHALL ISSUE A CERTIFICATION FOR AN APPROVED  APPLICATION  TO  THE
 TAXPAYER  THAT STATES THE AMOUNT OF THE CREDIT ALLOCATED TO THE TAXPAYER
 AND THE ALLOCATION YEAR.
   (6) THE AGGREGATE AMOUNT  OF  TAX  CREDITS  ALLOWED  PURSUANT  TO  THE
 AUTHORITY  OF  THIS SUBSECTION SHALL BE THIRTY-FIVE MILLION DOLLARS EACH
 YEAR DURING THE PERIOD TWO THOUSAND  TWENTY-FOUR  THROUGH  TWO  THOUSAND
 TWENTY-SIX.  SUCH  AGGREGATE AMOUNT OF CREDITS SHALL BE ALLOCATED BY THE
 DEPARTMENT ON A FIRST COME FIRST SERVE BASIS IN ORDER OF PRIORITY  BASED
 UPON THE DATE OF FILING AN APPLICATION FOR ALLOCATION OF CREDIT WITH THE
 DEPARTMENT.  ONCE  THE CREDITS ALLOCATED EXCEED THE LIMIT ESTABLISHED IN
 THIS SUBSECTION, THE COMMISSIONER SHALL CEASE TO  ALLOCATE  AND  CERTIFY
 TAX CREDITS TO TAXPAYERS.
   (7)  THE  COMMISSIONER MAY REQUIRE A QUALIFIED TAXPAYER TO FURNISH THE
 FOLLOWING INFORMATION IN SUPPORT OF HIS OR HER CLAIM  FOR  CREDIT  UNDER
 THIS SUBSECTION: HOUSEHOLD ADJUSTED GROSS INCOME, THE NAME OF THE ELIGI-
 BLE  FAMILY  MEMBER  AND  HIS  OR  HER IDENTIFYING INFORMATION INCLUDING
 SOCIAL SECURITY NUMBERS, AND ALL OTHER INFORMATION WHICH MAY BE REQUIRED
 BY THE COMMISSIONER TO DETERMINE THE CREDIT.
   (8) THE COMMISSIONER, AFTER CONSULTING WITH THE  COMMISSIONER  OF  THE
 DEPARTMENT OF HEALTH AND THE DIRECTOR OF THE OFFICE FOR THE AGING, SHALL
 BY  OCTOBER  THIRTY-FIRST,  TWO  THOUSAND  TWENTY-THREE PROMULGATE REGU-
 LATIONS NECESSARY AND APPROPRIATE TO CARRY  OUT  THE  PURPOSES  OF  THIS
 SUBSECTION.  NOTWITHSTANDING ANY OTHER PROVISIONS TO THE CONTRARY IN THE
 STATE ADMINISTRATIVE PROCEDURE ACT, SUCH RULES AND  REGULATIONS  MAY  BE
 ADOPTED  ON AN EMERGENCY BASIS IF NECESSARY TO MEET SUCH OCTOBER THIRTY-
 FIRST, TWO THOUSAND TWENTY-THREE DEADLINE.
   (9) THE DEPARTMENT SHALL SUBMIT TO THE GOVERNOR, THE TEMPORARY  PRESI-
 DENT  OF THE SENATE, AND THE SPEAKER OF THE ASSEMBLY AN ANNUAL REPORT BY
 S. 455                              3
 
 FEBRUARY FIRST OF EACH YEAR EVALUATING THE EFFECTIVENESS OF THE CAREGIV-
 ING TAX CREDIT PROVIDED BY THIS SUBSECTION. SUCH REPORT SHALL  BE  BASED
 ON DATA AVAILABLE FROM THE APPLICATION FILED WITH THE DEPARTMENT FOR ANY
 CAREGIVING  CREDITS. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRA-
 RY, THE INFORMATION CONTAINED IN THE REPORT SHALL BE PUBLIC INFORMATION.
 THE REPORT SHALL INCLUDE RECOMMENDATIONS FOR CHANGES IN THE  CALCULATION
 OR ADMINISTRATION OF THE CREDIT PROPOSED BY THE DEPARTMENT, IN CONSULTA-
 TION  WITH  THE  DEPARTMENT OF HEALTH AND THE OFFICE FOR THE AGING, THAT
 ARE DEEMED USEFUL AND APPROPRIATE.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on  and  after  January  1,  2024;  provided  that  the
 provisions  of  this act shall expire and be deemed repealed on December
 31, 2026.