Bill Text: NY A09551 | 2015-2016 | General Assembly | Introduced

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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) 2016-03-16 - referred to ways and means [A09551 Detail]

Download: New_York-2015-A09551-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          9551
                   IN ASSEMBLY
                                     March 16, 2016
                                       ___________
        Introduced by M. of A. CRESPO -- read once and referred to the Committee
          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 42 to read as follows:
     3    (42) 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    § 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.
                                                                   LBD07837-01-5