S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3945
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2025
                                ___________
 
 Introduced  by  M.  of  A. SANTABARBARA -- 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
   unpaid family caregivers (Part A); to amend the elder law, in relation
   to  establishing  a  workplace  flexibility  grant  program to support
   informal caregivers (Part B); to amend the elder law, in  relation  to
   determining the training and assistance available to informal caregiv-
   ers  in  rural  areas (Part C); to amend the elder law, in relation to
   the provision of a  transportation  assistance  stipend  for  informal
   caregivers  in rural areas of the state (Part D); and making an appro-
   priation relating to funding for the office for the aging (Part E)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law components of legislation relating
 to  "the rural caregiver relief act". Each component is wholly contained
 within a Part identified as Parts A through E. The  effective  date  for
 each particular provision contained within such Part is set forth in the
 last section of such Part. Any provision in any section contained within
 a  Part,  including the effective date of the Part, which makes a refer-
 ence to a section "of this act",  when  used  in  connection  with  that
 particular  component,  shall  be deemed to mean and refer to the corre-
 sponding section of the Part in which it is found. Section three of this
 act sets forth the general effective date of this act.
 
                                  PART A
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (qqq) to read as follows:
   (QQQ)  CAREGIVING  TAX  CREDIT.  (1) FOR TAXABLE YEARS BEGINNING ON OR
 AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-FIVE,  A  QUALIFIED  CAREGIVER
 SHALL  BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05792-01-5
              

 A. 3945                             2
 
 AMOUNT EQUAL TO THREE THOUSAND DOLLARS FOR THE CARE OF A QUALIFIED FAMI-
 LY MEMBER FOR AT LEAST TWENTY HOURS PER WEEK.
   (2)  FOR PURPOSES OF THIS SECTION: (A) "QUALIFIED FAMILY MEMBER" MEANS
 AN INDIVIDUAL WHO IS: (I) AT LEAST EIGHTEEN YEARS OF AGE DURING A  TAXA-
 BLE  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 (IV) IS AN INDIVIDUAL WHO QUALI-
 FIES 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, INCLUDING AN IN-LAW, GRANDPARENT, GRAND-
 CHILD, STEP-PARENT, AUNT, UNCLE, NIECE, OR NEPHEW OF THE QUALIFIED CARE-
 GIVER.
   (B) "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 SHALL NOT  HAVE  RECEIVED  ANY  OTHER
 COMPENSATION  FOR  THE  CARE  PROVIDED  TO A QUALIFIED FAMILY MEMBER AND
 SHALL RESIDE IN A RURAL AREA.
   (C) "RURAL AREAS" MEANS COUNTIES WITHIN THE STATE HAVING LESS THAN TWO
 HUNDRED THOUSAND POPULATION. IN COUNTIES  OF  TWO  HUNDRED  THOUSAND  OR
 GREATER  POPULATION, "RURAL AREAS" MEANS TOWNS WITH POPULATION DENSITIES
 OF ONE HUNDRED FIFTY PERSONS OR LESS PER SQUARE MILE.
   (3) THE CREDIT  ESTABLISHED  PURSUANT  TO  THIS  SUBSECTION  SHALL  BE
 ALLOWED  FOR  THE TAXABLE YEAR IN WHICH THE QUALIFIED CAREGIVER PROVIDED
 CARE.
   (4) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   (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.
   (6)  THE  COMMISSIONER,  AFTER CONSULTING WITH THE COMMISSIONER OF THE
 DEPARTMENT OF HEALTH AND THE DIRECTOR OF THE OFFICE FOR THE AGING, SHALL
 PROMULGATE REGULATIONS  NECESSARY  AND  APPROPRIATE  TO  CARRY  OUT  THE
 PURPOSES OF THIS SUBSECTION.
   § 2. This act shall take effect immediately.
 
                                  PART B

   Section  1.  The  elder  law is amended by adding a new section 226 to
 read as follows:
   § 226. WORKPLACE FLEXIBILITY GRANT PROGRAM. 1.  FOR  THE  PURPOSES  OF
 THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A)  "INFORMAL  CAREGIVER" SHALL HAVE THE SAME MEANING AS IN PARAGRAPH
 (A) OF SUBDIVISION TWO OF SECTION TWO HUNDRED SIX OF THIS ARTICLE; AND
   (B) "RURAL AREAS" MEANS COUNTIES WITHIN THE STATE HAVING LESS THAN TWO
 HUNDRED THOUSAND POPULATION. IN COUNTIES  OF  TWO  HUNDRED  THOUSAND  OR
 GREATER  POPULATION, "RURAL AREAS" MEANS TOWNS WITH POPULATION DENSITIES
 OF ONE HUNDRED FIFTY PERSONS OR LESS PER SQUARE MILE.
   2. THE OFFICE  IS  AUTHORIZED,  WITHIN  AVAILABLE  APPROPRIATIONS,  IN
 CONSULTATION WITH THE DEPARTMENT OF LABOR, TO AWARD CAPITAL GRANTS OF UP
 TO  ONE  HUNDRED  THOUSAND  DOLLARS  TO  BUSINESSES,  FOR THE PURPOSE OF
 A. 3945                             3
 
 SUPPORTING EMPLOYEES WHO ARE INFORMAL CAREGIVERS IN  RURAL  AREAS.  SUCH
 GRANTS SHALL BE AWARDED ON A COMPETITIVE BASIS.
   3. GRANTS MADE BY THE OFFICE PURSUANT TO THIS SECTION SHALL BE SUBJECT
 TO THE FOLLOWING:
   (A) GRANTS SHALL NOT EXCEED ONE HUNDRED THOUSAND DOLLARS PER YEAR;
   (B) THE OFFICE MAY NOT ENTER INTO MORE THAN ONE GRANT PER YEAR WITH AN
 INDIVIDUAL BUSINESS; AND
   (C)  GRANTS PROVIDED BY THE AGENCY MAY ONLY BE USED FOR THE SUPPORT OF
 EMPLOYEES WHO ARE INFORMAL  CAREGIVERS  INCLUDING  BUT  NOT  LIMITED  TO
 OFFERING REMOTE WORK OPTIONS, PAID LEAVE AND FLEXIBLE SCHEDULES.
   4.  APPLICATIONS  FOR  GRANTS  AUTHORIZED  UNDER  THIS  SECTION  SHALL
 DESCRIBE THE WORKFORCE POLICIES SUCH BUSINESS WILL IMPLEMENT TO  SUPPORT
 EMPLOYEES WHO ARE INFORMAL CAREGIVERS.
   5.  THE  OFFICE  SHALL,  IN CONSULTATION WITH THE DEPARTMENT OF LABOR,
 DEVELOP CRITERIA TO BE USED IN EVALUATING GRANT APPLICATIONS.
   6. THE OFFICE SHALL, ON OR BEFORE SEPTEMBER FIRST, TWO THOUSAND  TWEN-
 TY-SIX  AND  ANNUALLY  THEREAFTER,  SUBMIT A REPORT TO THE GOVERNOR, THE
 TEMPORARY PRESIDENT OF THE SENATE AND THE SENATE  MINORITY  LEADER,  THE
 SPEAKER  OF THE ASSEMBLY, AND THE MINORITY LEADER OF THE ASSEMBLY ON THE
 EFFECTIVENESS AND ACCOMPLISHMENTS OF  THE  GRANT  PROGRAM.  SUCH  REPORT
 SHALL  INCLUDE  FOR  EACH  GRANT  AWARDED,  THE NAME AND LOCATION OF THE
 RECIPIENT, THE AMOUNT AND USE OF THE GRANT, THE IMPACT OF THE  GRANT  ON
 THE  RECIPIENT'S  BUSINESS,  THE NUMBER OF JOBS CREATED OR RETAINED, AND
 SUCH OTHER INFORMATION AS THE OFFICE SHALL DEEM APPROPRIATE.
   § 2. This act shall take effect immediately.
 
                                  PART C
 
   Section 1. Subdivision 4 of section 206 of the elder law is amended by
 adding a new paragraph (c) to read as follows:
   (C) CONDUCT A REVIEW TO ENSURE THAT THE PROGRAM IS  ADEQUATE  TO  MEET
 THE  NEEDS  OF  INFORMAL  CAREGIVERS  IN RURAL AREAS. IN CONDUCTING SUCH
 REVIEW, THE DIRECTOR SHALL REVIEW THE AVAILABILITY OF EDUCATION ON CARE-
 GIVING TECHNIQUES, RESPITE CARE  SERVICES,  AND  COUNSELING  AND  MENTAL
 HEALTH  SUPPORT  FOR  INFORMAL  CAREGIVERS  IN  RURAL  AREAS. AFTER SUCH
 REVIEW, IF THE DIRECTOR HAS FOUND THAT THE PROGRAM IS INADEQUATE TO MEET
 THE NEEDS OF INFORMAL CAREGIVERS IN RURAL AREAS, THE DIRECTOR SHALL MAKE
 ANY NECESSARY CHANGES TO THE PROGRAM AND TAKE ANY OTHER ACTION NECESSARY
 TO MEET THE NEEDS  OF  INFORMAL  CAREGIVERS  IN  RURAL  AREAS.  FOR  THE
 PURPOSES  OF  THIS  PARAGRAPH,  "RURAL  AREAS" MEANS COUNTIES WITHIN THE
 STATE HAVING LESS THAN TWO HUNDRED THOUSAND POPULATION. IN  COUNTIES  OF
 TWO  HUNDRED  THOUSAND  OR GREATER POPULATION, "RURAL AREAS" MEANS TOWNS
 WITH POPULATION DENSITIES OF ONE  HUNDRED  FIFTY  PERSONS  OR  LESS  PER
 SQUARE MILE.
   § 2. This act shall take effect immediately.
 
                                  PART D
 
   Section  1.  Section  202  of the elder law is amended by adding a new
 subdivision 15-a to read as follows:
   15-A. TO PROVIDE A STIPEND, IN AN  AMOUNT  TO  BE  DETERMINED  BY  THE
 OFFICE,  FOR  INFORMAL CAREGIVERS IN RURAL AREAS TO COVER TRANSPORTATION
 COSTS RELATED TO CAREGIVING, INCLUDING, BUT NOT  LIMITED  TO,  COSTS  OF
 TRAVEL  FOR  MEDICAL  APPOINTMENTS AND ERRANDS. FOR THE PURPOSES OF THIS
 SUBDIVISION:
 A. 3945                             4
 
   (A) "RURAL AREAS" MEANS COUNTIES WITHIN THE STATE HAVING LESS THAN TWO
 HUNDRED THOUSAND POPULATION. IN COUNTIES  OF  TWO  HUNDRED  THOUSAND  OR
 GREATER  POPULATION, "RURAL AREAS" MEANS TOWNS WITH POPULATION DENSITIES
 OF ONE HUNDRED FIFTY PERSONS OR LESS PER SQUARE MILE; AND
   (B)  "INFORMAL  CAREGIVER" SHALL HAVE THE SAME MEANING AS IN PARAGRAPH
 (A) OF SUBDIVISION TWO OF SECTION TWO HUNDRED SIX OF THIS ARTICLE;
   § 2. This act shall take effect immediately.
 
                                  PART E
 
   Section 1. The sum of twenty-five million dollars ($25,000,000), or so
 much thereof as may be necessary, is hereby appropriated to  the  office
 for  the  aging  out  of any moneys in the state treasury in the general
 fund, not otherwise appropriated, and made  immediately  available,  for
 the  purpose  of  carrying  out  the  provisions  of subsection (qqq) of
 section 606 of the tax law, section 226 of the elder law, paragraph  (c)
 of subdivision 4 of section 206 of the elder law and subdivision 15-a of
 section  202 of the elder law. Such moneys shall be payable on the audit
 and warrant of the comptroller on vouchers certified or approved by  the
 director of the office for the aging in the manner prescribed by law.
   § 2. This act shall take effect immediately.
   § 2. Severability. If any clause, sentence, paragraph, section or part
 of  this act shall be adjudged by any court of competent jurisdiction to
 be invalid and after exhaustion of  all  further  judicial  review,  the
 judgment  shall not affect, impair, or invalidate the remainder thereof,
 but shall be confined in its operation to the  clause,  sentence,  para-
 graph,  section or part of this act directly involved in the controversy
 in which the judgment shall have been rendered.
   § 3. This act shall take effect immediately  provided,  however,  that
 the  applicable effective date of Parts A through E of this act shall be
 as specifically set forth in the last section of such Parts.