Bill Text: NY A00133 | 2009-2010 | General Assembly | Introduced
Bill Title: Provides for a personal income tax deduction for expenses paid or incurred for services rendered pursuant to an individual plan for employment prepared by the office of vocational rehabilitation or commission for the blind and visually handicapped and certified by a rehabilitation counselor.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2011-01-05 - referred to ways and means [A00133 Detail]
Download: New_York-2009-A00133-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
133
2011-2012 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 5, 2011
___________
Introduced by M. of A. CAHILL -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to providing for a personal
income tax deduction for certain vocational rehabilitation services
expenses
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 39 to read as follows:
3 (39) EXPENSES PAID OR INCURRED DURING THE TAXABLE YEAR FOR ANY
4 SERVICES RENDERED PURSUANT TO AN INDIVIDUAL PLAN FOR EMPLOYMENT: (I)
5 PREPARED BY EITHER THE OFFICE OF VOCATIONAL REHABILITATION WITHIN THE
6 DEPARTMENT OF EDUCATION OR THE STATE COMMISSION FOR THE BLIND AND VISU-
7 ALLY HANDICAPPED; AND (II) CERTIFIED BY A VOCATIONAL REHABILITATION
8 COUNSELOR.
9 S 2. This act shall take effect immediately and shall apply to taxable
10 years commencing on or after the first of January in the year in which
11 it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00609-01-1
