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