Senate Bill S598A

2023-2024 Legislative Session

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system

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Sponsored By

Current 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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Bill Amendments

co-Sponsors

2023-S598 - Details

See Assembly Version of this Bill:
A9240
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S6458
2013-2014: S3382
2015-2016: S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724

2023-S598 - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2023-S598 - Sponsor Memo

2023-S598 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    598
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              January 5, 2023
                                ___________
 
 Introduced by Sens. SALAZAR, BRISPORT -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN  ACT  to  amend the tax law, in relation to providing for a deduction
   from personal gross income for expenses incurred in the adoption of  a
   child in the foster care system

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 47 to read as follows:
   (47) THE AMOUNT OF ADOPTION FEES INCLUDING ANY  AND  ALL  MEDICAL  AND
 LEGAL  FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
 BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
 A CHILD IN THE FOSTER CARE SYSTEM.
   § 2. This act shall take effect immediately and  shall  apply  to  all
 taxable  years beginning on or after the first of January in the year in
 which it shall have become a law.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00516-01-3



              

co-Sponsors

2023-S598A (ACTIVE) - Details

See Assembly Version of this Bill:
A9240
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S6458
2013-2014: S3382
2015-2016: S2026, S7685
2017-2018: S1354
2019-2020: S5084
2021-2022: S6724

2023-S598A (ACTIVE) - Summary

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

2023-S598A (ACTIVE) - Sponsor Memo

2023-S598A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  598--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                              January 5, 2023
                                ___________
 
 Introduced  by  Sens. SALAZAR, BRISPORT, HOYLMAN-SIGAL -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Budget  and  Revenue  --  recommitted  to  the Committee on Budget and
   Revenue in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to  amend the tax law, in relation to providing for a deduction
   from personal gross income for expenses incurred in the adoption of  a
   child in the foster care system
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 48 to read as follows:
   (48) THE AMOUNT OF ADOPTION FEES INCLUDING ANY  AND  ALL  MEDICAL  AND
 LEGAL  FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
 BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
 A CHILD IN THE FOSTER CARE SYSTEM.
   § 2. This act shall take effect immediately and  shall  apply  to  all
 taxable  years beginning on or after the first of January in the year in
 which it shall have become a law.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00516-02-4



              

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