Establishes a credit against personal income taxes for certain tuition expenses for taxpayers who qualify for an earned income tax credit, in the amount of 10% of the EIC, up to $500 per eligible dependent child; provides for a modification of gross taxable income for elementary and secondary school tuition for personal income tax purposes.

---

S1436-2011 Actions

• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jun 2, 2011: REPORTED AND COMMITTED TO FINANCE
• Jan 7, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S1436-2011 Meetings

Investigations and Government Operations: Jun 2, 2011

S1436-2011 Votes

S1436-2011 Memo

BILL NUMBER:S1436

TITLE OF BILL:
An act
to amend the tax law, in relation to a credit against personal income
taxes for certain tuition expenses;
to amend the tax law and the administrative code of the city of New York,
in relation to providing for a modification of elementary and secondary
school tuition for personal income tax purposes; and repealing certain
provisions of such laws relating thereto

SUMMARY OF PROVISIONS:
Section 1 amends �606 of the Tax Law by adding a new subsection (ss)
to establish a tuition tax credit in the amount of 10% of the earned
income credit a taxpayer is allowed under IRC � 32 multiplied by
the number of dependents attending an elementary or secondary public
or nonpublic school on a full-time basis for at least three months
during the regular school year. This credit shall not exceed the
amour.t paid in tuition for each dependent and in no event 8h211
exceed $500.

Section 2 repeals �612 (j) of the Tax Law and adds new
subsection j, which establishes the Tuition tax deduction. Such
deduction shall not exceed the amount paid for each dependent in
tuition to an elementary or secondary public or non-public school for
the education of such dependent.

JUSTIFICATION:
In 2006, an effort to establish a tax credit to help families with
children was established. This credit was an important step towards
helping New York's families with child expenses, but was not linked
specifically to educational expenses. Family expenditures for
education can be significant and this measure aims to assist with
these expenses.

PRIOR LEGISLATIVE HISTORY:
S.1594, 2010 - Referred to Investigations and Government Operations
S.3691-A, 2007-08 - Referred to Tax and Finance

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
Immediately, applying to the 2010 tax year and thereafter.

S1436-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

                                    1436

                         2011-2012 Regular Sessions

                              I N  SENATE

                               January 7, 2011
                                 ___________

  Introduced  by Sens. GOLDEN, DeFRANCISCO, JOHNSON, MAZIARZ -- 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 a  credit  against  personal
    income  taxes  for  certain tuition expenses; to amend the tax law and
    the administrative code of the  city  of  New  York,  in  relation  to
    providing  for  a  modification  of  elementary  and  secondary school
    tuition for  personal  income  tax  purposes;  and  repealing  certain
    provisions of such laws relating thereto

    THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
  BLY, DO ENACT AS FOLLOWS:


    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
  subsection (ss) to read as follows:

    (SS)  TUITION  TAX  CREDIT.  (1) GENERAL. A RESIDENT TAXPAYER SHALL BE
  ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE, IN THE  AMOUNT
  OF  TEN  PERCENT  OF  THE  EARNED INCOME CREDIT SUCH TAXPAYER IS ALLOWED
  UNDER SECTION THIRTY-TWO OF THE INTERNAL REVENUE CODE FOR THE SAME TAXA-
  BLE YEAR, MULTIPLIED BY THE NUMBER OF DEPENDENTS ATTENDING AN ELEMENTARY
  OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL ON  A  FULL-TIME  BASIS  FOR  AT
  LEAST  THREE MONTHS DURING THE REGULAR SCHOOL YEAR, FOR THE EDUCATION OF
  SUCH DEPENDENT IN GRADES KINDERGARTEN THROUGH TWELVE, PROVIDED THAT SUCH
  CREDIT SHALL NOT EXCEED FIVE HUNDRED DOLLARS  PER  DEPENDENT  CHILD  AND
  PROVIDED  FURTHER  THAT  SUCH  TAXPAYER  IS  ALLOWED  AN EXEMPTION UNDER
  SECTION SIX HUNDRED SIXTEEN OF THIS  ARTICLE  FOR  SUCH  DEPENDENT.  THE
  CREDIT  UNDER  THIS SUBSECTION SHALL NOT EXCEED THE AMOUNT PAID FOR EACH
  SUCH DEPENDENT IN TUITION TO SUCH  ELEMENTARY  OR  SECONDARY  PUBLIC  OR
  NONPUBLIC SCHOOL FOR SUCH EDUCATION OF SUCH DEPENDENT.
    (2) DEFINITIONS. (A) "TUITION", AS USED IN THIS SUBSECTION, SHALL MEAN
  THE AMOUNT ACTUALLY PAID DURING THE TAXABLE YEAR BY THE TAXPAYER FOR THE
  ENROLLMENT OF A DEPENDENT DURING THE REGULAR SCHOOL YEAR AT AN ELEMENTA-
  RY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL.

   EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                        [ ] is old law to be omitted.
                                                             LBD04637-01-1

 S. 1436                             2

    (B)  "NONPUBLIC  SCHOOL",  AS  USED IN THIS SUBSECTION, SHALL MEAN ANY
  NON-PROFIT ELEMENTARY OR SECONDARY SCHOOL IN  THE  STATE  OF  NEW  YORK,
  OTHER  THAN  A  PUBLIC  SCHOOL,  WHICH  (I)  IS PROVIDING INSTRUCTION IN
  ACCORDANCE WITH ARTICLE SEVENTEEN AND SECTION THIRTY-TWO HUNDRED FOUR OF
  THE  EDUCATION  LAW, (II) HAS NOT BEEN FOUND TO BE IN VIOLATION OF TITLE
  VI OF THE CIVIL RIGHTS ACT OF NINETEEN HUNDRED SIXTY-FOUR, 78 STAT. 252,
  42 U.S.C. SEC. 2000 (D) AND (III) WHICH IS ENTITLED TO A  TAX  EXEMPTION
  UNDER  SECTIONS  FIVE HUNDRED ONE (A) AND FIVE HUNDRED ONE (C)(3) OF THE
  INTERNAL REVENUE CODE. THE COMMISSIONER OF EDUCATION  SHALL  FURNISH  TO
  THE  COMMISSIONER  BY  JANUARY  FIRST  OF EACH YEAR, A CERTIFIED LIST OF
  NONPUBLIC SCHOOLS WHICH COMPLY WITH CLAUSE (I) OF THIS SUBPARAGRAPH  FOR
  THE PRECEDING CALENDAR YEAR AND SHALL PROVIDE SUCH OTHER ASSISTANCE WITH
  RESPECT  TO WHETHER NONPUBLIC SCHOOLS COME WITHIN SUCH CLAUSE (I) AS THE
  COMMISSIONER MAY REQUIRE.
    (C) "PUBLIC SCHOOL", AS  USED  IN  THIS  SUBSECTION,  SHALL  MEAN  ANY
  ELEMENTARY  OR SECONDARY SCHOOL IN THE STATE OF NEW YORK THAT IS SUBJECT
  TO THE SUPERVISION OF THE COMMISSIONER OF EDUCATION PURSUANT TO  SECTION
  THREE HUNDRED NINE OF THE EDUCATION LAW. PUBLIC SCHOOL SHALL INCLUDE ANY
  CHARTER  SCHOOL ORGANIZED PURSUANT TO ARTICLE FIFTY-SIX OF THE EDUCATION
  LAW.
    (D) "REGULAR SCHOOL YEAR", AS USED IN THIS SUBSECTION, SHALL MEAN  THE
  MONTHS OF THE TAXABLE YEAR EXCLUSIVE OF JULY AND AUGUST.
    S  2.   Subsection (j) of section 612 of the tax law is REPEALED and a
  new subsection (j) is added to read as follows:

    (J) TUITION TAX DEDUCTION. (1) GENERAL. AN INDIVIDUAL SHALL  BE  ENTI-
  TLED TO SUBTRACT FROM HIS OR HER FEDERAL ADJUSTED GROSS INCOME AN AMOUNT
  NOT EXCEEDING THE AMOUNT SHOWN IN THE TABLE SET FORTH IN THIS PARAGRAPH,
  MULTIPLIED  BY  THE  NUMBER  OF  DEPENDENTS  ATTENDING  AN ELEMENTARY OR
  SECONDARY PUBLIC OR NONPUBLIC SCHOOL ON A FULL-TIME BASIS FOR  AT  LEAST
  THREE  MONTHS  DURING  THE REGULAR SCHOOL YEAR FOR THE EDUCATION OF SUCH
  DEPENDENT IN GRADES KINDERGARTEN THROUGH TWELVE, PROVIDED SUCH  INDIVID-
  UAL  IS  ALLOWED  AN EXEMPTION UNDER SECTION SIX HUNDRED SIXTEEN OF THIS
  PART FOR SUCH DEPENDENT. PROVIDED, FURTHER,  THAT  THE  DEDUCTION  UNDER
  THIS  PARAGRAPH SHALL NOT EXCEED THE AMOUNT PAID FOR EACH SUCH DEPENDENT
  IN TUITION TO SUCH ELEMENTARY OR SECONDARY PUBLIC  OR  NONPUBLIC  SCHOOL
  FOR SUCH EDUCATION OF SUCH DEPENDENT.
    (A) FOR THE TAXABLE  YEAR BEGINNING JANUARY 1, 2010,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $2,500
       115,000--119,999          2,150
       120,000--124,999          1,800
       125,000--129,999          1,450
       130,000--134,999          1,100
       135,000--139,999            750
       140,000--144,999            400
       145,000--149,999             50
       150,000 AND OVER              0
    (B) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2011,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $5,000

 S. 1436                             3

       115,000--119,999          4,300
       120,000--124,999          3,600
       125,000--129,999          2,900
       130,000--134,999          2,200
       135,000--139,999          1,500
       140,000--144,999            800
       145,000--149,999            100
       150,000 AND OVER              0
    (C) FOR THE TAXABLE YEARS BEGINNING JANUARY 1, 2012,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $7,500
       115,000--119,999          6,450
       120,000--124,999          5,400
       125,000--129,999          4,350
       130,000--134,999          3,300
       135,000--139,999          2,250
       140,000--144,999          1,200
       145,000--149,999            150
       150,000 AND OVER              0
    (D) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2013 AND THEREAFTER,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $10,000
       115,000--119,999           8,750
       120,000--124,999           7,500
       125,000--129,999           6,250
       130,000--134,999           5,000
       135,000--139,999           3,750
       140,000--144,999           2,500
       145,000--149,999           1,250
       150,000 AND OVER               0
    (2)  HUSBAND  AND WIFE. IN DETERMINING THE APPLICABLE FEDERAL ADJUSTED
  GROSS  INCOME OF A HUSBAND AND WIFE WHO FILE JOINTLY  ON  THEIR  FEDERAL
  TAX  RETURN,  WHETHER  OR NOT THEY FILE SEPARATE NEW YORK STATE RETURNS,
  FOR PURPOSES  OF  THE  TABLE  SET  FORTH  IN    PARAGRAPH  ONE  OF  THIS
  SUBSECTION,  THE  FEDERAL  ADJUSTED  GROSS  INCOME OF A HUSBAND AND WIFE
  SHALL BE THE AGGREGATE OF THEIR FEDERAL ADJUSTED GROSS INCOMES  FOR  THE
  TAXABLE  YEAR.  THE HUSBAND OR WIFE TAXPAYER WHO CLAIMS AN EXEMPTION FOR
  THE DEPENDENT ON HIS OR HER NEW YORK STATE INCOME TAX  RETURN  SHALL  BE
  ALLOWED  TO  TAKE  THE  DEDUCTION  PRESCRIBED  IN  PARAGRAPH ONE OF THIS
  SUBSECTION.
    (3) DEFINITIONS. (A) "TUITION", AS USED IN THIS SUBSECTION, SHALL MEAN
  THE AMOUNT ACTUALLY PAID DURING THE TAXABLE YEAR BY THE TAXPAYER FOR THE
  ENROLLMENT OF A DEPENDENT DURING THE REGULAR SCHOOL YEAR AT AN ELEMENTA-
  RY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL.
    (B) "NONPUBLIC SCHOOL", AS USED IN THIS  SUBSECTION,  SHALL  MEAN  ANY
  NON-PROFIT  ELEMENTARY  OR  SECONDARY  SCHOOL  IN THE STATE OF NEW YORK,
  OTHER THAN A PUBLIC  SCHOOL,  WHICH  (I)  IS  PROVIDING  INSTRUCTION  IN
  ACCORDANCE WITH ARTICLE SEVENTEEN AND SECTION THIRTY-TWO HUNDRED FOUR OF
  THE  EDUCATION  LAW, (II) HAS NOT BEEN FOUND TO BE IN VIOLATION OF TITLE
  VI OF THE CIVIL RIGHTS ACT OF  NINETEEN  HUNDRED  SIXTY-FOUR,  78  STAT.

 S. 1436                             4

  252,  42  U.S.C.  SEC.  2000  (D)  AND  (III) WHICH IS ENTITLED TO A TAX
  EXEMPTION UNDER SECTIONS FIVE HUNDRED ONE (A) AND FIVE HUNDRED  ONE  (C)
  (3)  OF  THE  INTERNAL REVENUE CODE. THE COMMISSIONER OF EDUCATION SHALL
  FURNISH  TO  THE COMMISSIONER BY JANUARY FIRST OF EACH YEAR, A CERTIFIED
  LIST OF NONPUBLIC SCHOOLS WHICH COMPLY WITH CLAUSE (I) OF THIS  SUBPARA-
  GRAPH  FOR  THE  PRECEDING  CALENDAR  YEAR  AND SHALL PROVIDE SUCH OTHER
  ASSISTANCE WITH RESPECT TO WHETHER NONPUBLIC SCHOOLS  COME  WITHIN  SUCH
  CLAUSE (I) AS THE COMMISSIONER MAY REQUIRE.
    (C)  "PUBLIC  SCHOOL",  AS  USED  IN  THIS  SUBSECTION, SHALL MEAN ANY
  ELEMENTARY OR SECONDARY SCHOOL IN THE STATE OF NEW YORK THAT IS  SUBJECT
  TO  THE SUPERVISION OF THE COMMISSIONER OF EDUCATION PURSUANT TO SECTION
  THREE HUNDRED NINE OF THE EDUCATION LAW. PUBLIC SCHOOL SHALL INCLUDE ANY
  CHARTER SCHOOL ORGANIZED PURSUANT TO ARTICLE  FIFTY-SIX OF THE EDUCATION
  LAW.
    (D) "REGULAR SCHOOL YEAR", AS USED IN THIS SUBSECTION, SHALL MEAN  THE
  MONTHS OF THE TAXABLE YEAR EXCLUSIVE OF JULY AND AUGUST.
    (4)  ADDITIONAL  INFORMATION.  ANY CLAIM FOR A MODIFICATION UNDER THIS
  SUBSECTION  SHALL BE ACCOMPANIED BY SUCH INFORMATION AS THE COMMISSIONER
  MAY REQUIRE.
    S 3. Subdivision (j) of section 11-1712 of the administrative code  of
  the  city  of New York is REPEALED and a new subdivision (j) is added to
  read as follows:

    (J) TUITION TAX DEDUCTION.  (1) GENERAL. AN INDIVIDUAL SHALL BE  ENTI-
  TLED TO SUBTRACT FROM HIS OR HER FEDERAL ADJUSTED GROSS INCOME AN AMOUNT
  NOT EXCEEDING THE AMOUNT SHOWN IN THE TABLE SET FORTH IN THIS PARAGRAPH,
  MULTIPLIED  BY  THE  NUMBER  OF  DEPENDENTS  ATTENDING  AN ELEMENTARY OR
  SECONDARY PUBLIC OR NONPUBLIC SCHOOL ON A FULL-TIME BASIS FOR  AT  LEAST
  THREE  MONTHS  DURING  THE REGULAR SCHOOL YEAR FOR THE EDUCATION OF SUCH
  DEPENDENT IN GRADES KINDERGARTEN THROUGH TWELVE, PROVIDED SUCH  INDIVID-
  UAL IS ALLOWED AN EXEMPTION UNDER SECTION 11-1716 OF THIS SUBCHAPTER FOR
  SUCH  DEPENDENT.  PROVIDED, FURTHER, THAT THE DEDUCTION UNDER THIS PARA-
  GRAPH SHALL NOT EXCEED THE  AMOUNT  PAID  FOR  EACH  SUCH  DEPENDENT  IN
  TUITION  TO  SUCH ELEMENTARY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL FOR
  SUCH EDUCATION OF SUCH DEPENDENT.
    (A) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2010,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $2,500
       115,000--119,999          2,150
       120,000--124,999          1,800
       125,000--129,999          1,450
       130,000--134,999          1,100
       135,000--139,999            750
       140,000--144,999            400
       145,000--149,999             50
       150,000 AND OVER              0
    (B) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2011,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $5,000
       115,000--119,999          4,300
       120,000--124,999          3,600

 S. 1436                             5

       125,000--129,999          2,900
       130,000--134,999          2,200
       135,000--139,999          1,500
       140,000--144,999            800
       145,000--149,999            100
       150,000 AND OVER              0
    (C) FOR THE TAXABLE YEARS BEGINNING JANUARY 1, 2012,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $7,500
       115,000--119,999          6,450
       120,000--124,999          5,400
       125,000--129,999          4,350
       130,000--134,999          3,300
       135,000--139,999          2,250
       140,000--144,999          1,200
       145,000--149,999            150
       150,000 AND OVER              0
    (D) FOR THE TAXABLE YEAR BEGINNING JANUARY 1, 2013 AND THEREAFTER,
       IF THE FEDERAL           THE AMOUNT
       ADJUSTED GROSS           ALLOWABLE FOR EACH
       INCOME IS:               DEPENDENT IS:


       LESS THAN $115,000       $10,000
       115,000--119,999           8,750
       120,000--124,999           7,500
       125,000--129,999           6,250
       130,000--134,999           5,000
       135,000--139,999           3,750
       140,000--144,999           2,500
       145,000--149,999           1,250
       150,000 AND OVER               0
    (2)  HUSBAND  AND WIFE. IN DETERMINING THE APPLICABLE FEDERAL ADJUSTED
  GROSS INCOME OF A HUSBAND AND WIFE WHO FILE JOINTLY ON THEIR FEDERAL TAX
  RETURN, WHETHER OR NOT THEY FILE SEPARATE NEW YORK  STATE  RETURNS,  FOR
  PURPOSES  OF  THE  TABLE SET FORTH IN PARAGRAPH ONE OF THIS SUBDIVISION,
  THE FEDERAL ADJUSTED GROSS INCOME OF A HUSBAND AND  WIFE  SHALL  BE  THE
  AGGREGATE  OF THEIR FEDERAL ADJUSTED GROSS INCOMES FOR THE TAXABLE YEAR.
  THE HUSBAND OR WIFE TAXPAYER WHO CLAIMS AN EXEMPTION FOR THE   DEPENDENT
  ON  HIS  OR HER NEW YORK CITY INCOME TAX RETURN SHALL BE ALLOWED TO TAKE
  THE DEDUCTION PRESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION.
    (3) DEFINITIONS. (A) "TUITION", AS USED  IN  THIS  SUBDIVISION,  SHALL
  MEAN  THE  AMOUNT  ACTUALLY PAID DURING THE TAXABLE YEAR BY THE TAXPAYER
  FOR THE ENROLLMENT OF A DEPENDENT DURING THE REGULAR SCHOOL YEAR  AT  AN
  ELEMENTARY OR SECONDARY PUBLIC OR NONPUBLIC SCHOOL.
    (B)  "NONPUBLIC  SCHOOL",  AS USED IN THIS SUBDIVISION, SHALL MEAN ANY
  NON-PROFIT ELEMENTARY OR SECONDARY SCHOOL IN  THE  STATE  OF  NEW  YORK,
  OTHER  THAN  A  PUBLIC  SCHOOL,  WHICH  (I)  IS PROVIDING INSTRUCTION IN
  ACCORDANCE WITH ARTICLE SEVENTEEN AND SECTION   THIRTY-TWO HUNDRED  FOUR
  OF  THE  EDUCATION  LAW,  (II)  HAS NOT BEEN FOUND TO BE IN VIOLATION OF
  TITLE VI OF THE CIVIL RIGHTS ACT  OF  NINETEEN  HUNDRED  SIXTY-FOUR,  78
  STAT.  252, 42 U.S.C. SEC. 2000 (D) AND (III) WHICH IS ENTITLED TO A TAX
  EXEMPTION UNDER SECTIONS FIVE HUNDRED ONE (A) AND FIVE HUNDRED  ONE  (C)
  (3)  OF  THE  INTERNAL REVENUE CODE. THE COMMISSIONER OF EDUCATION SHALL

 S. 1436                             6

  FURNISH TO THE COMMISSIONER BY JANUARY FIRST OF EACH YEAR,  A  CERTIFIED
  LIST  OF NONPUBLIC SCHOOLS WHICH COMPLY WITH CLAUSE (I) OF THIS SUBPARA-
  GRAPH FOR THE PRECEDING CALENDAR  YEAR  AND  SHALL  PROVIDE  SUCH  OTHER
  ASSISTANCE  WITH  RESPECT  TO WHETHER NONPUBLIC SCHOOLS COME WITHIN SUCH
  CLAUSE (I) AS THE COMMISSIONER MAY REQUIRE.
    (C) "PUBLIC SCHOOL", AS USED  IN  THIS  SUBDIVISION,  SHALL  MEAN  ANY
  ELEMENTARY  OR SECONDARY SCHOOL IN THE STATE OF NEW YORK THAT IS SUBJECT
  TO THE SUPERVISION OF THE COMMISSIONER OF EDUCATION PURSUANT TO  SECTION
  THREE HUNDRED NINE OF THE EDUCATION LAW. PUBLIC SCHOOL SHALL INCLUDE ANY
  CHARTER  SCHOOL ORGANIZED PURSUANT TO ARTICLE FIFTY-SIX OF THE EDUCATION
  LAW.
    (D) "REGULAR SCHOOL YEAR", AS USED IN THIS SUBDIVISION, SHALL MEAN THE
  MONTHS OF THE TAXABLE YEAR EXCLUSIVE OF JULY AND AUGUST.
    (4) ADDITIONAL INFORMATION. ANY CLAIM FOR A  MODIFICATION  UNDER  THIS
  SUBDIVISION SHALL BE ACCOMPANIED BY SUCH INFORMATION AS THE COMMISSIONER
  MAY REQUIRE.
    S 4. This act shall take effect immediately and shall apply to taxable
  years beginning on or after January 1, 2010.