Bill Text: NY S03510 | 2013-2014 | General Assembly | Amended
Bill Title: Provides for a tax credit for expenses of parents made for their children as a result of the child having the disease of autism.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-01-24 - PRINT NUMBER 3510A [S03510 Detail]
Download: New_York-2013-S03510-Amended.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 3510--A 2013-2014 Regular Sessions I N S E N A T E February 5, 2013 ___________ Introduced by Sen. BALL -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to allowing a tax credit for expenses by parents for autistic children THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Section 606 of the tax law is amended by adding a new 2 subsection (u) to read as follows: 3 (U) CREDIT FOR EXPENSES BY PARENTS FOR AUTISTIC CHILDREN. FOR TAXABLE 4 YEARS BEGINNING AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTEEN, A 5 TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI- 6 CLE FOR EXPENSES OF A PRIVATE SCHOOL, INCLUDING TUITION, ROOM, BOARD AND 7 EDUCATIONAL SUPPLIES, TUTORS OR ADDITIONAL EDUCATIONAL SERVICES, 8 EXPENDED BY PARENTS FOR THEIR AUTISTIC CHILDREN, IF SUCH EXPENSES ARE 9 REQUIRED BECAUSE THE CHILD HAS BEEN DIAGNOSED BY A PHYSICIAN AS HAVING 10 THE DISEASE OF AUTISM. THE AMOUNT OF THE CREDIT SHALL BE UP TO 11 TWENTY-FIVE THOUSAND DOLLARS FOR SUCH EXPENSES MADE DURING THE TAXABLE 12 YEAR PER CHILD. 13 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07307-02-4