Assembly Bill A783

2011-2012 Legislative Session

Establishes a child care tax credit

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Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2011-A783 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A1352
2013-2014: A4104
2015-2016: A4242

2011-A783 (ACTIVE) - Summary

Establishes a child care tax credit; applicable to child care expenses for children under thirteen years of age or who are disabled.

2011-A783 (ACTIVE) - Bill Text download pdf

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

                                   783

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced by M. of A. WRIGHT -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to a child care tax credit

  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)  CHILD  CARE CREDIT. (1) ALLOWANCE OF CREDIT. A RESIDENT TAXPAYER
SHALL BE ALLOWED A CREDIT AGAINST THE TAXES IMPOSED BY THIS ARTICLE  FOR
CHILD CARE EXPENSES.
  (2)  CHILD  CARE. CHILD CARE MEANS CARE PROVIDED TO A QUALIFYING CHILD
OF THE TAXPAYER FOR THE PURPOSES OF ALLOWING THE TAXPAYER TO BE GAINFUL-
LY EMPLOYED, TO SEEK EMPLOYMENT OR TO ATTEND SCHOOL ON  A  FULL-TIME  OR
PART-TIME BASIS, EXCEPT THAT THE TERM DOES NOT INCLUDE CARE PROVIDED BY:
  (A) THE CHILD'S PARENT OR GUARDIAN, UNLESS THE CARE IS PROVIDED BY THE
PARENT  IN  A CERTIFIED OR REGISTERED CHILD CARE FACILITY; OR THE PARENT
OR GUARDIAN IS PHYSICALLY INCAPABLE OF CARING FOR THE CHILD; OR
  (B) A CHILD OF THE TAXPAYER WHO HAS  NOT  YET  ATTAINED  AGE  NINETEEN
YEARS OF AGE AT THE CLOSE OF THE TAX YEAR.
  (3)  CHILD  CARE EXPENSES. CHILD CARE EXPENSES MEANS THE COSTS ASSOCI-
ATED WITH PROVIDING CHILD CARE TO  A  QUALIFYING  CHILD  OF  A  RESIDENT
TAXPAYER.
  (4)  QUALIFYING  CHILD. QUALIFYING CHILD MEANS A CHILD OF THE TAXPAYER
WHO IS UNDER THIRTEEN YEARS OF AGE, OR WHO IS A DISABLED CHILD.
  (5) AMOUNT OF CREDIT. A RESIDENT TAXPAYER SHALL BE  ALLOWED  A  CREDIT
AGAINST  THE  TAX  IMPOSED BY THIS ARTICLE OF TWENTY-FIVE PERCENT OF THE
EXPENSES OF CHILD CARE.
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on or after January 1, 2012.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03106-01-1
              

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