Bill Text: NY A05070 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the tax law, in relation to providing an exemption to an individual taxpayer who takes care of a parent or grandparent, sixty-two years of age or older, residing in the household

Spectrum: Partisan Bill (Democrat 11-0)

Status: (Introduced - Dead) 2010-01-06 - referred to ways and means [A05070 Detail]

Download: New_York-2009-A05070-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5070
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 10, 2009
                                      ___________
       Introduced  by M. of A. BRODSKY, DINOWITZ, PAULIN, WRIGHT -- Multi-Spon-
         sored by -- M. of A.  GALEF, GOTTFRIED, JOHN, V. LOPEZ, MILLMAN, PHEF-
         FER, SWEENEY -- read once and referred to the Committee  on  Ways  and
         Means
       AN ACT to amend the tax law, in relation to providing an exemption to an
         individual  taxpayer    who  takes  care  of  a parent or grandparent,
         sixty-two years of age or older, residing in the household
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section  616  of  the  tax law is amended by adding a new
    2  subsection (c) to read as follows:
    3    (C) ADDITIONAL EXEMPTION.  IN THE CASE OF AN INDIVIDUAL  WHO    HAS  A
    4  QUALIFIED  PARENT  OR  GRANDPARENT  LIVING  IN THE SAME HOUSEHOLD, THERE
    5  SHALL BE ALLOWED AN ADDITIONAL PERSONAL INCOME TAX  EXEMPTION  FOR  EACH
    6  QUALIFIED PARENT OR GRANDPARENT RESIDING IN THAT HOUSEHOLD. FOR PURPOSES
    7  OF  THIS  SUBSECTION  THE TERM "QUALIFIED PARENT OR GRANDPARENT" MEANS A
    8  PARENT OR GRANDPARENT WHO:
    9    (1) HAS AS HIS OR HER PRINCIPAL PLACE OF ABODE THE PRINCIPAL RESIDENCE
   10  OF THE TAXPAYER AND IS A MEMBER OF THE  TAXPAYER'S  HOUSEHOLD  FOR  MORE
   11  THAN ONE HUNDRED EIGHTY DAYS OF THE CALENDAR YEAR DURING WHICH THE TAXA-
   12  BLE YEAR OF THE TAXPAYER BEGINS,
   13    (2)  IS  A DEPENDENT OF THE TAXPAYER (WITHIN THE MEANING GIVEN TO SUCH
   14  TERM BY SUBSECTION (A) OF SECTION ONE HUNDRED FIFTY-TWO OF THE  INTERNAL
   15  REVENUE  CODE  OTHER  THAN  PARAGRAPH  NINE  OF SUCH SUBSECTION FOR SUCH
   16  CALENDAR YEAR), AND
   17    (3) AT THE CLOSE OF SUCH CALENDAR YEAR, IS SIXTY-TWO YEARS OF  AGE  OR
   18  OLDER.
   19    S 2. This act shall take effect on the thirty-first of December in the
   20  year  in  which  it  shall  have become a law and shall apply to taxable
   21  years beginning after such date.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08273-01-9