Bill Text: NY A07022 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A07022 Detail]
Download: New_York-2011-A07022-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
7022
2011-2012 Regular Sessions
I N A S S E M B L Y
April 11, 2011
___________
Introduced by M. of A. LATIMER -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to providing for a deduction
from personal gross income for expenses incurred in the adoption of a
child
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) THE AMOUNT OF ADOPTION AGENCY FEES AND ANY AND ALL MEDICAL AND
4 LEGAL FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
5 BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
6 A CHILD.
7 S 2. This act shall take effect immediately and shall apply to all
8 taxable years beginning on or after the first of January in the year in
9 which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06445-01-1
