Bill Text: NY A00139 | 2011-2012 | General Assembly | Introduced

New York Assembly Bill 139 (Prior Session Legislation)

Bill Title: Provides for a tax credit for expenses of parents made for their children as a result of the child having the disease of autism.

Sponsorship: Slight Partisan Bill (Republican 6-3)

Status: (Introduced - Dead) 2012-06-19 - held for consideration in ways and means [A00139 Detail]

Download: New_York-2011-A00139-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          139
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                      (PREFILED)
                                    January 5, 2011
                                      ___________
       Introduced  by  M.  of  A.  MONTESANO,  RAIA,  SALADINO -- read once and
         referred to the Committee on Ways and Means
       AN ACT to amend the tax law, in relation to allowing a  tax  credit  for
         expenses by parents for autistic children
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
    2  subsection (ss) to read as follows:
    3    (SS) CREDIT FOR EXPENSES BY PARENTS FOR AUTISTIC CHILDREN. FOR TAXABLE
    4  YEARS BEGINNING AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND TEN, A TAXPAY-
    5  ER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR
    6  EXPENSES  OF A PRIVATE SCHOOL, INCLUDING TUITION, ROOM, BOARD AND EDUCA-
    7  TIONAL SUPPLIES, TUTORS OR ADDITIONAL EDUCATIONAL SERVICES, EXPENDED  BY
    8  PARENTS  FOR  THEIR  AUTISTIC  CHILDREN,  IF  SUCH EXPENSES ARE REQUIRED
    9  BECAUSE THE CHILD HAS BEEN  DIAGNOSED  BY  A  PHYSICIAN  AS  HAVING  THE
   10  DISEASE OF AUTISM. THE AMOUNT OF THE CREDIT SHALL BE UP TO FIVE THOUSAND
   11  DOLLARS FOR SUCH EXPENSES MADE DURING THE TAXABLE YEAR PER CHILD.
   12    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02306-01-1