S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         2761
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                   February 1, 2011
                                      ___________
       Introduced  by  Sen. HASSELL-THOMPSON -- read twice and ordered printed,
         and when printed to be committed to the  Committee  on  Investigations
         and Government Operations
       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