LBD16192-01-4
S. 9940 2
WHETHER SUCH INDIVIDUAL IS THE BIOLOGICAL PARENT OF THE CHILD TO BE
BORN, AN ADOPTIVE PARENT UNDER SECTION ONE HUNDRED NINE OF THE DOMESTIC
RELATIONS LAW, AN INTENDED PARENT UNDER SECTION 581-102 OF THE FAMILY
COURT ACT, OR AN INDIVIDUAL WHO HAS BEEN AWARDED PHYSICAL CUSTODY OF A
CHILD UNDER ARTICLE FIVE-A OF THE DOMESTIC RELATIONS LAW.
2. COORDINATION WITH OTHER BENEFITS. (A) NOTWITHSTANDING ANY PROVISION
OF LAW TO THE CONTRARY, THE HEALTHY BIRTH GRANT PROVIDED IN THIS SECTION
SHALL NOT BE CONSIDERED INCOME, ASSETS OR RESOURCES FOR THE PURPOSES OF
DETERMINING ELIGIBILITY FOR PUBLIC BENEFITS OR ASSISTANCE, OR THE AMOUNT
OR EXTENT OF SUCH BENEFITS OR ASSISTANCE, UNDER ANY STATE OR LOCAL
PROGRAM.
(B) THE COMMISSIONER MAY ENTER INTO COOPERATIVE AGREEMENTS WITH LOCAL
SOCIAL SERVICES DISTRICTS IN ORDER THAT SUCH DISTRICTS MAY ADMINISTER
THE DISBURSEMENT OF THE HEALTHY BIRTH GRANTS PROVIDED IN SUBDIVISION ONE
OF THIS SECTION WHERE DEEMED NECESSARY AND APPROPRIATE BY SUCH COMMIS-
SIONER. SUCH AGREEMENTS SHALL BE CRAFTED WITH THE GOAL OF ENSURING THAT
RECIPIENTS OF A HEALTHY BIRTH GRANT ARE MADE AWARE OF AND ENROLLED IN
ALL PUBLIC BENEFITS AND ASSISTANCE PROVIDED UNDER THIS TITLE OR ANOTHER
APPLICABLE AREA OF STATE, FEDERAL OR LOCAL LAW, CODE, RULE, REGULATION
OR ORDINANCE AND TO ENSURE A SMOOTH COORDINATION OF BENEFITS AND ASSIST-
ANCE BETWEEN SUCH HEALTHY BIRTH GRANT AND SUCH OTHER BENEFITS AND
ASSISTANCE.
(C) IF A WAIVER UNDER SECTION ELEVEN HUNDRED FIFTEEN OF THE FEDERAL
SOCIAL SECURITY ACT IS GRANTED FOR THE PURPOSES OF THE HEALTHY BIRTH
GRANT DEMONSTRATION PROGRAM PROVIDED FOR IN THIS SECTION, THE COMMIS-
SIONER SHALL THEN SEEK AGREEMENTS WITH ALL APPLICABLE FEDERAL AGENCIES
AND/OR ENTITIES TO ENSURE THAT SUCH GRANT SHALL NOT BE CONSIDERED
INCOME, ASSETS OR RESOURCES FOR THE PURPOSES OF DETERMINING ELIGIBILITY
FOR PUBLIC BENEFITS OR ASSISTANCE, OR THE AMOUNT OR EXTENT OF SUCH BENE-
FITS OR ASSISTANCE, UNDER FEDERAL PROGRAMS.
3. IMPACT ON INCOME TAX. NOTWITHSTANDING ANY PROVISION OF LAW TO THE
CONTRARY, NO GRANT PAID PURSUANT TO THIS SECTION SHALL BE SUBJECT TO
STATE OR LOCAL INCOME TAX.
§ 2. Subsection (c) of section 612 of the tax law is amended by adding
a new paragraph 48 to read as follows:
(48) FOR TAXABLE YEARS BEGINNING ON OR AFTER THE EFFECTIVE DATE OF
THIS PARAGRAPH, HEALTHY BIRTH GRANTS DISBURSED UNDER SECTION THREE
HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW.
§ 3. Paragraph (a) of subdivision 2 of section 366 of the social
services law is amended by adding a new subparagraph 7-a to read as
follows:
(7-A) HEALTHY BIRTH GRANTS ESTABLISHED BY SECTION THREE HUNDRED
SIXTY-SEVEN-Z OF THIS TITLE;
§ 4. Paragraph (a) of subdivision 8 of section 131-a of the social
services law is amended by adding a new subparagraph (xiv) to read as
follows:
(XIV) ANY FINANCIAL ASSISTANCE RECEIVED FROM A HEALTHY BIRTH GRANT AS
PROVIDED IN SECTION THREE HUNDRED SIXTY-SEVEN-Z OF THIS ARTICLE.
§ 5. Section 95 of the social services law is amended by adding a new
subdivision 12 to read as follows:
12. THE VALUE OF A HEALTHY BIRTH GRANT PROVIDED UNDER SECTION THREE
HUNDRED SIXTY-SEVEN-Z OF THIS CHAPTER TO AN ELIGIBLE INDIVIDUAL SHALL
NOT BE CONSIDERED BY THE OFFICE TO BE INCOME OR RESOURCES FOR PURPOSES
OF ELIGIBILITY FOR THE SNAP BENEFITS PROVIDED FOR UNDER THIS SECTION.
§ 6. Section 97 of the social services law is amended by adding a new
subdivision 6 to read as follows:
S. 9940 3
6. THE AMOUNT OF ANY HEALTHY BIRTH GRANT PROVIDED UNDER SECTION THREE
HUNDRED SIXTY-SEVEN-Z OF THIS CHAPTER TO AN ELIGIBLE HOUSEHOLD SHALL NOT
BE CONSIDERED INCOME OR RESOURCES OF SUCH HOUSEHOLD, OR ANY MEMBER THER-
EOF, FOR PURPOSES OF THE LOW-INCOME HOME ENERGY ASSISTANCE PROGRAM
PROVIDED FOR UNDER THIS SECTION. THE DEPARTMENT SHALL UPDATE ITS REGU-
LATIONS REGARDING SUCH PROGRAM TO EFFECTUATE THE PROVISIONS OF THIS
SUBDIVISION.
§ 7. Subdivision 2 of section 209 of the social services law is
amended by adding a new paragraph (g) to read as follows:
(G) A HEALTHY BIRTH GRANT RECEIVED BY AN ELIGIBLE PERSON UNDER SECTION
THREE HUNDRED SIXTY-SEVEN-Z OF THIS ARTICLE SHALL NOT COUNT TOWARDS THE
STANDARD OF MONTHLY NEED PROVIDED IN THIS SUBDIVISION WHEN DETERMINING
ELIGIBILITY FOR AND THE AMOUNT OF ADDITIONAL STATE PAYMENTS.
§ 8. Subparagraph (iv) of paragraph (a) of subdivision 3 of section
467 of the real property tax law is amended by adding a new clause 3-a
to read as follows:
(3-A) ANY HEALTHY BIRTH GRANTS DISBURSED UNDER SECTION THREE HUNDRED
SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW SHALL NOT BE CONSIDERED INCOME;
§ 9. Clause 1 of subparagraph (v) of paragraph (a) of subdivision 3 of
section 467 of the real property tax law, as added by chapter 276 of the
laws of 2023, is amended to read as follows:
(1) Except as provided in clause two of this subparagraph, the term
"income" as used in this section shall mean the "adjusted gross income"
for federal income tax purposes as reported on the applicant's federal
or state income tax return for the income tax year immediately preceding
the date of application, subject to any subsequent amendments or
revisions, minus any distributions, to the extent included in federal
adjusted gross income, received from an individual retirement account
and an individual retirement annuity; PROVIDED THAT HEALTHY BIRTH GRANTS
DISBURSED UNDER SECTION THREE HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL
SERVICES LAW SHALL NOT BE CONSIDERED INCOME; AND provided FURTHER that
if no such return was filed for such income tax year, the applicant's
income shall be determined based on the amounts that would have so been
reported if such a return had been filed; and
§ 10. Paragraph c of subdivision 1 of section 467-b of the real prop-
erty tax law is amended by adding a new subparagraph (iii) to read as
follows:
(III) PROVIDED FURTHER THAT A HEALTHY BIRTH GRANT RECEIVED UNDER
SECTION THREE HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW SHALL NOT
BE CONSIDERED INCOME UNDER THIS PARAGRAPH;
§ 11. Clause (vi) of subparagraph 1 of paragraph f of subdivision 1 of
section 467-c of the real property tax law, as amended by chapter 276 of
the laws of 2023, is amended and a new clause (vii) is added to read as
follows:
(vi) When the eligible head of the household has retired on or after
the commencement of the taxable period and prior to the date of making
an application for a rent increase exemption order/tax abatement certif-
icate pursuant to this section, such person's income shall be adjusted
by excluding salary or earnings and projecting such person's retirement
income over the entire taxable period; [or] AND
(VII) PROVIDED FURTHER THAT A HEALTHY BIRTH GRANT RECEIVED UNDER
SECTION THREE HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW SHALL NOT
BE CONSIDERED INCOME UNDER THIS SUBPARAGRAPH; OR
§ 12. Paragraph (a) of subdivision 5 of section 459-c of the real
property tax law is amended by adding a new subparagraph (vi) to read as
follows:
S. 9940 4
(VI) UNDER NO CIRCUMSTANCES, HOWEVER, MAY A MUNICIPAL CORPORATION
CONSIDER A HEALTHY BIRTH GRANT PROVIDED UNDER SECTION THREE HUNDRED
SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW TO BE INCOME FOR THE PURPOSES
OF THIS PARAGRAPH.
§ 13. Subparagraph (ii) of paragraph (b) of subdivision 4 of section
425 of the real property tax law, as amended by section 1 of part B of
chapter 59 of the laws of 2018, is amended to read as follows:
(ii) The term "income" as used herein shall mean the "adjusted gross
income" for federal income tax purposes as reported on the applicant's
federal or state income tax return for the applicable income tax year,
subject to any subsequent amendments or revisions, reduced by distrib-
utions, to the extent included in federal adjusted gross income,
received from an individual retirement account and an individual retire-
ment annuity; provided that if no such return was filed for the applica-
ble income tax year, "income" shall mean the adjusted gross income that
would have been so reported if such a return had been filed. IN NO
CIRCUMSTANCE SHALL INCOME INCLUDE A HEALTHY BIRTH GRANT PROVIDED UNDER
SECTION THREE HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW. Provided
further, that effective with exemption applications for final assessment
rolls to be completed in two thousand nineteen, where an income-eligi-
bility determination is wholly or partly based upon the income of one or
more individuals who did not file a return for the applicable income tax
year, then in order for the application to be considered complete, each
such individual must file a statement with the department showing the
source or sources of [his or her] SUCH INDIVIDUAL'S income for that
income tax year, and the amount or amounts thereof, that would have been
reported on such a return if one had been filed. Such statement shall be
filed at such time, and in such form and manner, as may be prescribed by
the department, and shall be subject to the secrecy provisions of the
tax law to the same extent that a personal income tax return would be.
The department shall make such forms and instructions available for the
filing of such statements. The local assessor shall upon the request of
a taxpayer assist such taxpayer in the filing of the statement with the
department.
§ 14. Paragraph (a) of subdivision 3 of section 11-245.3 of the admin-
istrative code of the city of New York, as amended by local law number
140 of the city of New York for the year 2017, is amended to read as
follows:
(a) if the income of the owner or the combined income of the owners of
the property exceeds the sum of twenty-six thousand dollars beginning
July first, two thousand six, twenty-seven thousand dollars beginning
July first, two thousand seven, twenty-eight thousand dollars beginning
July first, two thousand eight, twenty-nine thousand dollars beginning
July first, two thousand nine, and fifty thousand dollars beginning July
first, two thousand seventeen for the income tax year immediately
preceding the date of making application for exemption. Income tax year
shall mean the twelve month period for which the owner or owners filed a
federal personal income tax return, or if no such return is filed, the
calendar year. Where title is vested in either the husband or the wife,
their combined income may not exceed such sum, except where the husband
or wife, or ex-husband or ex-wife is absent from the property as
provided in subparagraph (ii) of paragraph (d) of this subdivision, then
only the income of the spouse or ex-spouse residing on the property
shall be considered and may not exceed such sum. Such income shall
include social security and retirement benefits, interest, dividends,
total gain from the sale or exchange of a capital asset which may be
S. 9940 5
offset by a loss from the sale or exchange of a capital asset in the
same income tax year, net rental income, salary or earnings, and net
income from self-employment, but shall not include gifts, inheritances,
a return of capital, payments made to individuals because of their
status as victims of Nazi persecution as defined in P.L. 103-286, monies
earned through employment in the federal foster grandparent program,
[and] veterans disability compensation as defined in title 38 of the
United States Code, AND HEALTHY BIRTH GRANTS DISBURSED UNDER SECTION
THREE HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW, and any such
income shall be offset by all medical and prescription drug expenses
actually paid which were not reimbursed or paid for by insurance. In
computing net rental income and net income from self-employment no
depreciation deduction shall be allowed for the exhaustion, wear and
tear of real or personal property held for the production of income;
§ 15. Paragraph (a) of subdivision 3 of section 11-245.4 of the admin-
istrative code of the city of New York, as amended by local law number
140 of the city of New York for the year 2017, is amended to read as
follows:
(a) if the income of the owner or the combined income of the owners of
the property for the income tax year immediately preceding the date of
making application for exemption exceeds the sum of twenty-six thousand
dollars beginning July first, two thousand six, twenty-seven thousand
dollars beginning July first, two thousand seven, twenty-eight thousand
dollars beginning July first, two thousand eight, twenty-nine thousand
dollars beginning July first, two thousand nine, and fifty thousand
dollars beginning July first, two thousand seventeen. Income tax year
shall mean the twelve month period for which the owner or owners filed a
federal personal income tax return, or if no such return is filed, the
calendar year. Where title is vested in either the husband or the wife,
their combined income may not exceed such sum, except where the husband
or wife, or ex-husband or ex-wife is absent from the property due to
divorce, legal separation or abandonment, then only the income of the
spouse or ex-spouse residing on the property shall be considered and may
not exceed such sum. Such income shall include social security and
retirement benefits, interest, dividends, total gain from the sale or
exchange of a capital asset which may be offset by a loss from the sale
or exchange of a capital asset in the same income tax year, net rental
income, salary or earnings, and net income from self-employment, but
shall not include a return of capital, gifts, inheritances [or], monies
earned through employment in the federal foster grandparent program, OR
HEALTHY BIRTH GRANTS DISBURSED UNDER SECTION THREE HUNDRED SIXTY-SEVEN-Z
OF THE SOCIAL SERVICES LAW, and any such income shall be offset by all
medical and prescription drug expenses actually paid which were not
reimbursed or paid for by insurance. In computing net rental income and
net income from self-employment no depreciation deduction shall be
allowed for the exhaustion, wear and tear of real or personal property
held for the production of income;
§ 16. Subparagraph 4 of paragraph b of subdivision 5-a of part B of
section 236 of the domestic relations law, as amended by chapter 269 of
the laws of 2015, is amended to read as follows
(4) "Income" shall mean income as defined in the child support stand-
ards act and codified in section two hundred forty of this article and
section four hundred thirteen of the family court act without subtract-
ing alimony or maintenance actually paid or to be paid to a spouse that
is a party to the instant action pursuant to subclause (C) of clause
(vii) of subparagraph five of paragraph (b) of subdivision one-b of
S. 9940 6
section two hundred forty of this article and subclause (C) of clause
(vii) of subparagraph five of paragraph (b) of subdivision one of
section four hundred thirteen of the family court act and without
subtracting spousal support paid pursuant to section four hundred twelve
of such act. IN NO CIRCUMSTANCE SHALL INCOME INCLUDE HEALTHY BIRTH
GRANTS DISBURSED UNDER SECTION THREE HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL
SERVICES LAW, HOWEVER.
§ 17. The opening paragraph of subparagraph 5 of paragraph (b) of
subdivision 1-b of section 240 of the domestic relations law, as added
by chapter 567 of the laws of 1989, is amended to read as follows:
"Income" shall mean, but shall not be limited to, the sum of the
amounts determined by the application of clauses (i), (ii), (iii), (iv),
(v) and (vi) of this subparagraph reduced by the amount determined by
the application of clause (vii) of this subparagraph, PROVIDED THAT IN
NO INSTANCE SHALL A HEALTHY BIRTH GRANT PROVIDED UNDER SECTION THREE
HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW BE CONSIDERED INCOME:
§ 18. The opening paragraph of subparagraph 5 of paragraph (b) of
subdivision 1 of section 413 of the family court act, as amended by
chapter 567 of the laws of 1989, is amended to read as follows:
"Income" shall mean, but shall not be limited to, the sum of the
amounts determined by the application of clauses (i), (ii), (iii), (iv),
(v) and (vi) of this subparagraph reduced by the amount determined by
the application of clause (vii) of this subparagraph, PROVIDED THAT IN
NO INSTANCE SHALL A HEALTHY BIRTH GRANT PROVIDED UNDER SECTION THREE
HUNDRED SIXTY-SEVEN-Z OF THE SOCIAL SERVICES LAW BE CONSIDERED INCOME:
§ 19. Section 410-w of the social services law is amended by adding a
new subdivision 7-a to read as follows:
7-A. FOR PURPOSES OF DETERMINING FINANCIAL ELIGIBILITY UNDER THIS
TITLE, A HEALTHY BIRTH GRANT PROVIDED UNDER SECTION THREE HUNDRED
SIXTY-SEVEN-Z OF THIS CHAPTER SHALL BE DISREGARDED WHEN DETERMINING THE
ELIGIBILITY OF A HOUSEHOLD FOR A CHILD CARE SUBSIDY.
§ 20. This act shall take effect on the one hundred eightieth day
after the granting of a waiver from the federal department of health and
human services under section 1115 of the federal social security act or
any successor provisions thereof; provided that the state commissioner
of social services shall notify the legislative bill drafting commission
upon the occurrence of the granting of such a waiver by the federal
department of health and human services provided for in section one of
this act in order that the commission may maintain an accurate and time-
ly effective data base of the official text of the laws of the state of
New in furtherance of effectuating the provisions of section 44 of the
legislative law and section 70-b of the public officers law. Effective
immediately, the addition, amendment and/or repeal of any rule or regu-
lation necessary for the implementation of this act on its effective
date are authorized to be made and completed on or before such effective
date.