Bill Text: NY S04492 | 2017-2018 | General Assembly | Introduced

New York Senate Bill 4492 (Prior Session Legislation)

Introduced

Bill Title: Requires the office of children and family services, in conjunction with the department of taxation and finance, to complete a report by July 30, 2018, on the impact of a tax deduction for expenses, including adoption fees, medical and legal fees, court costs and any other related expenses paid or incurred by a taxpayer and attributed to the adoption of a special needs child.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2017-10-23 - SIGNED CHAP.382 [S04492 Detail]

Download: New_York-2017-S04492-Introduced.html

                STATE OF NEW YORK
        ________________________________________________________________________
                                          4492
                               2017-2018 Regular Sessions
                    IN SENATE
                                    February 16, 2017
                                       ___________
        Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Social Services
        AN ACT in relation to a report on the impact  of  a  tax  deduction  for
          expenses of the adoption of a special needs child
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. 1. The office of children and family services, in consulta-
     2  tion with the department of  taxation  and  finance,  shall  complete  a
     3  report on the impact of a tax deduction for expenses, including adoption
     4  fees, medical and legal fees, court costs and any other related expenses
     5  paid  or  incurred  by  a  taxpayer  and attributed to the adoption of a
     6  special needs child.
     7    2. Such report shall include, but not be limited to:
     8    (a) the trend of adoptions for special needs children  over  the  past
     9  ten years;
    10    (b)  how many special needs children have been adopted in the past ten
    11  years in the state of New York;
    12    (c) the length of the waiting period prior  to  adoption  for  special
    13  needs children;
    14    (d)  the  per-year  out-of-pocket costs incurred by parents of special
    15  needs children that would not be incurred by parents of children without
    16  special needs; and
    17    (e) the existing benefits available for adoptive  parents  of  special
    18  needs children.
    19    3. For purposes of this act, a child with special needs shall mean any
    20  child  who  is  under the age of twenty-one and who possesses a specific
    21  physical, mental, or emotional condition or disability of such  severity
    22  or  kind  that,  in  the  opinion  of  the office of children and family
    23  services,  would  constitute  a  significant  obstacle  to  the  child's
    24  adoption.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09959-01-7

        S. 4492                             2
     1    4.  The  report required pursuant to this act shall be provided to the
     2  governor, the temporary president of the  senate,  the  speaker  of  the
     3  assembly,  the  minority leader of the senate and the minority leader of
     4  the assembly, on or before July 30, 2018.
     5    §  2.  This  act shall take effect on the thirtieth day after it shall
     6  have become a law.