Bill Text: NY S04023 | 2017-2018 | General Assembly | Amended

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Bill Title: Provides for a tax deduction for the adoption of a child with special needs.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed - Dead) 2018-02-23 - PRINT NUMBER 4023A [S04023 Detail]

Download: New_York-2017-S04023-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         4023--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    February 2, 2017
                                       ___________
        Introduced  by Sens. RITCHIE, MARCHIONE -- read twice and ordered print-
          ed, and when printed to be committed  to  the  Committee  on  Investi-
          gations  and  Government 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 establishing a tax deduction
          for the adoption of a child with special needs
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Subsection (d) of section 615 of the tax law is amended by
     2  adding a new paragraph 6 to read as follows:
     3    (6) an amount equal to ten thousand dollars  for  the  adoption  of  a
     4  child  with  special  needs. The amount allowed by this paragraph may be
     5  used by a taxpayer to increase his or her deduction in  each  year  that
     6  the taxpayer is the legal parent of a child with special needs.
     7    For  purposes of this paragraph, a child with special needs shall mean
     8  any child who is under the age of twenty-one and who possesses a specif-
     9  ic physical, mental, or emotional condition or disability of such sever-
    10  ity or kind that, in the opinion of the office of  children  and  family
    11  services,  would  constitute  a  significant  obstacle  to  the  child's
    12  adoption.
    13    § 2. This act shall take effect immediately and shall apply to taxable
    14  years commencing on and after January 1, 2018.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09488-02-8