NY State Senate Bill 2015-S3299

Senate Bill S3299

2015-2016 Legislative Session

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees and employees with a similar credit

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to investigations and government operations
Feb 04, 2015	referred to investigations and government operations

2015-S3299 (ACTIVE) - Details

See Assembly Version of this Bill:: A1068
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S6222, A4597
2011-2012: S613, A4245
2013-2014: S2263, A2170
2017-2018: A3707
2019-2020: A5292
2021-2022: A3546

2015-S3299 (ACTIVE) - Summary

Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.

2015-S3299 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S3299

TITLE  OF  BILL:    An  act  to  amend  the  tax  law,  in relation to
establishing business franchise and personal income  tax  credits  for
employers  which  provide  care  for  the  elderly dependents of their
employees during work hours and establishing  a  personal  income  tax
credit  for  the  provision  of  care  to  the  elderly dependent of a
taxpayer during work hours

PURPOSE OR GENERAL IDEA OF BILL:  Provides employers with a tax credit
for care to adult dependents of employees and expenditures to  provide
dependent employees with a similar credit.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Amends Tax Law section 210 to add a new subdivision 49 that
creates a income tax credit of up to $1000 per adult care recipient to
any  employer  who  provides  or pays for adult dependent care for the
adult dependents of its employees during business hours.

Section 2: Amends Tax Law section 606 to add a new subsection  (v)  to
allow  a  taxpayer credit against the tax. imposed in an amount not in
excess of $1000 for each adult day care recipient, which case must  be
provided in an eligible facility.

Section  3  and  4:  The  commissioners  of  taxation  and finance and

children and family services shall promulgate any and  all  rules  and
regulations and take any other measure necessary to implement this act
on its effective date.

JUSTIFICATION:    An  increasing  number of New Yorkers are relying on
adult care services to provide care for their adult  dependents  while
they  work  outside  the  home.  These  services will become even more
common as the number of senior citizens in New York continues to  grow
over  the  next  several  years.  Just as child day care services have
become an essential element of our state economy and help millions  of
New  Yorkers  to  balance  the  needs of career and family, adult care
services  provide  an  equally  important  service  to   the   growing
population  of New Yorkers who balance careers with caring for elderly
or disabled relatives. This tax credit would help ease  the  financial
burdens  on  caregivers and help ensure that dependent senior citizens
receive the quality  care  and  services  they  need.  It  would  also
encourage  employers  to offer adult care services to their employees.
The bill amendment made to  this  bill  in  2014  merely  changes  the
subsections  of  law that need to be amended to conform with laws that
were enacted in 2013.

PRIOR LEGISLATIVE HISTORY:   2005-06: A.2781  Ways  &  Means  2007-06:
A.5136  Ways  &  Means  2009-10:  S.6222  Investigations  & Government
Operations  2011-12:  S.613  Investigations  &  Government  Operations
2013-14: S.2263 Investigation & Government Operations

EFFECTIVE DATE:  This act shall take effect on the 1st of January next
succeeding  the  date  on  which  it shall have become a law and shall
apply to taxable years commencing on and after  such  effective  date;
provided,  however,  that  effective immediately, the commissioners of
taxation and finance, and children and family services are  authorized


and  directed  to  promulgate  any  rules and regulations and take any
other measures necessary to implement the provisions of  this  act  on
its effective date.

2015-S3299 (ACTIVE) - Bill Text download pdf

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

                                  3299

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            February 4, 2015
                               ___________

Introduced  by  Sen.  KLEIN  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to establishing business  fran-
  chise and personal income tax credits for employers which provide care
  for  the  elderly  dependents of their employees during work hours and
  establishing a personal income tax credit for the provision of care to
  the elderly dependent of a taxpayer during work hours

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

  Section  1.  Section  210-B  of the tax law is amended by adding a new
subdivision 49 to read as follows:
  49. EMPLOYEE ELDERLY DEPENDENT CARE CREDIT.  (A) ALLOWANCE OF  CREDIT.
THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE FOR THE AMOUNT, NOT TO EXCEED ONE THOUSAND DOLLARS FOR EACH EMPLOYEE
DEPENDENT  FOR  WHICH  ADULT  DAY  CARE  SERVICES ARE PROVIDED, ACTUALLY
EXPENDED BY THE TAXPAYER PROVIDING OR PAYING ANOTHER TO PROVIDE  DEPEND-
ENT  CARE FOR THE TAXPAYER'S EMPLOYEES' DEPENDENTS DURING THE EMPLOYEES'
WORK HOURS, WHICH CARE MUST BE PROVIDED  IN  AN  ELIGIBLE  FACILITY,  AS
DESCRIBED  IN  PARAGRAPH  (C) OF THIS SUBDIVISION.  CREDIT IS APPLIED TO
THE COST OF ANY CONTRACT EXECUTED BY THE TAXPAYER FOR  ANOTHER  PROVIDER
OF  SERVICES  TO  PROVIDE  DEPENDENT CARE; OR, IF THE TAXPAYER ELECTS TO
PROVIDE DEPENDENT CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE
STAFF, LEARNING  AND  RECREATIONAL  MATERIALS  AND  EQUIPMENT,  AND  THE
CONSTRUCTION  AND  MAINTENANCE  OF A FACILITY.   THIS COST IS NET OF ANY
REIMBURSEMENT. THE CREDIT SHALL NOT BE ALLOWED FOR  ANY  EXPENSES  WHICH
ARE PAID BY AN EMPLOYEE AND SERVE AS THE BASIS FOR A PERSONAL INCOME TAX
CREDIT.  THE CREDITS ALLOWED UNDER THIS SUBDIVISION SHALL NOT BE USED BY
ANY CORPORATION OTHER THAN THE CORPORATION ACTUALLY QUALIFYING  FOR  THE
CREDITS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05026-01-5

S. 3299                             2

  (B)  CARRYOVER.  CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE
YEARS IF THE AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY  IN
A  TAX  YEAR;  HOWEVER,  THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT
EXCEEDS THE TAX LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE  REFUNDABLE
OR CARRIED FORWARD TO ANY OTHER TAXABLE YEAR.
  (C) ELIGIBLE FACILITY. AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY
ENROLLMENT  FOR THE TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS
OF AGE OR OLDER AND BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE
LAW OR REGULATIONS; OR MUST SERVE FIVE OR FEWER  PERSONS  AGE  SIXTY  OR
OLDER  IN  A FAMILY CHILD CARE/ELDER CARE HOME APPROVED BY THE OFFICE OF
CHILDREN AND FAMILY SERVICES FOR  PARTICIPATION  IN  THE  UNITED  STATES
DEPARTMENT  OF  AGRICULTURE  CHILD  AND ADULT NUTRITION PROGRAM; OR MUST
SERVE ADULT RELATIVES OF EMPLOYEES IN  EITHER  A  COMMUNITY-BASED  ELDER
CARE  FACILITY OR A FACILITY AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT
DEPENDENTS HAVING PHYSICAL, EMOTIONAL, OR MENTAL DISABILITIES IN  EITHER
A COMMUNITY-BASED FACILITY OR A FACILITY AT THE EMPLOYMENT SITE.
  (D)  CERTIFICATION. TAXPAYERS   SHALL BE CERTIFIED AS ELIGIBLE FOR THE
TAX CREDIT BY THE OFFICE OF CHILDREN AND FAMILY  SERVICES  FOR  PROGRAMS
SERVING  ELDERLY  ADULTS  AND  BY  THE COMMISSIONER FOR PROGRAMS SERVING
OTHER ADULT DEPENDENTS.
  (E) ADDITIONAL CREDIT.  IN ADDITION TO THE CREDIT ALLOWED PURSUANT  TO
PARAGRAPH  (A) OF THIS SUBDIVISION, THERE SHALL BE ALLOWED AN ADDITIONAL
CREDIT, SUBJECT TO THE PROVISIONS OF PARAGRAPH (B) OF THIS  SUBDIVISION,
FOR  ADDITIONAL  ELIGIBLE  EXPENSES  ASSUMED OR INCURRED BY THE EMPLOYER
WHICH INCREASE THE QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT
CARE IN THE COMMUNITY USED  BY  EMPLOYEES  DURING  THE  EMPLOYEES'  WORK
HOURS.  THE COMMISSIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING
THE  ELIGIBILITY  OF  EXPENSES  AND  THE  AMOUNT OF THE CREDIT ALLOWABLE
THEREFOR. THE COMMISSIONER SHALL FURTHER PROVIDE  AN  ADDITIONAL  CREDIT
FOR  ADMINISTRATIVE  COSTS  INCURRED  IN  COMPLYING  WITH  THE FOREGOING
PROVISIONS.
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(v) to read as follows:
  (V)  DEPENDENT  ELDERLY  CARE  CREDIT.  (1) EMPLOYER. (A) ALLOWANCE OF
CREDIT.  A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
THIS ARTICLE FOR THE AMOUNT, NOT TO EXCEED ONE THOUSAND DOLLARS FOR EACH
EMPLOYEE DEPENDENT FOR WHICH ADULT DAY CARE SERVICES ARE PROVIDED, ACTU-
ALLY EXPENDED BY THE TAXPAYER PROVIDING OR  PAYING  ANOTHER  TO  PROVIDE
DEPENDENT  CARE  FOR  THE  TAXPAYER'S  EMPLOYEES'  DEPENDENTS DURING THE
EMPLOYEES' WORK HOURS, WHICH CARE MUST BE PROVIDED IN AN ELIGIBLE FACIL-
ITY, AS DESCRIBED IN SUBPARAGRAPH (C) OF  THIS  PARAGRAPH.    CREDIT  IS
APPLIED TO THE COST OF ANY CONTRACT EXECUTED BY THE TAXPAYER FOR ANOTHER
ENTITY  TO PROVIDE DEPENDENT CARE; OR, IF THE TAXPAYER ELECTS TO PROVIDE
DEPENDENT CARE ITSELF, TO EXPENSES INCURRED FOR:  DEPENDENT CARE  STAFF,
LEARNING  AND RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION
AND MAINTENANCE OF A FACILITY.  THIS COST IS NET OF  ANY  REIMBURSEMENT.
THE  CREDIT  SHALL  NOT  BE  ALLOWED  FOR ANY EXPENSES WHICH ARE PAID BY
EMPLOYEES AND SERVE AS THE BASIS FOR A PERSONAL INCOME TAX  CREDIT.  THE
CREDITS  ALLOWED  UNDER THIS PARAGRAPH SHALL NOT BE USED BY ANY EMPLOYER
OTHER THAN THE EMPLOYER ACTUALLY QUALIFYING FOR THE CREDITS.
  (B) CARRYOVER.  CREDIT MAY BE CARRIED FORWARD FOR THE FIVE  SUCCESSIVE
YEARS  IF THE AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN
A TAX YEAR; HOWEVER, THEREAFTER, IF THE AMOUNT  ALLOWABLE  AS  A  CREDIT
EXCEEDS  THE TAX LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE REFUNDABLE
OR CARRIED FORWARD TO ANY OTHER TAXABLE YEAR.

S. 3299                             3

  (C) ELIGIBLE FACILITY.   AN ELIGIBLE FACILITY  MUST  HAVE  AN  AVERAGE
DAILY  ENROLLMENT FOR THE TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY
YEARS OF AGE OR OLDER AND BE LICENSED  OR  CERTIFIED  ACCORDING  TO  THE
APPLICABLE  LAW  OR REGULATIONS; OR MUST SERVE FIVE OR FEWER PERSONS AGE
SIXTY  OR  OLDER  IN A FAMILY CHILD CARE/ELDER CARE HOME APPROVED BY THE
OFFICE OF CHILDREN AND FAMILY SERVICES FOR PARTICIPATION IN  THE  UNITED
STATES  DEPARTMENT  OF AGRICULTURE CHILD AND ADULT NUTRITION PROGRAM; OR
MUST SERVE ADULT RELATIVES OF  EMPLOYEES  IN  EITHER  A  COMMUNITY-BASED
ELDER  CARE FACILITY OR A FACILITY AT THE EMPLOYMENT SITE; OR MUST SERVE
ADULT DEPENDENTS HAVING PHYSICAL, EMOTIONAL, OR MENTAL  DISABILITIES  IN
EITHER A COMMUNITY-BASED FACILITY OR A FACILITY AT THE EMPLOYMENT SITE.
  (D)  CERTIFICATION.   TAXPAYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE
TAX CREDIT BY THE OFFICE OF CHILDREN AND FAMILY  SERVICES  FOR  PROGRAMS
SERVING  ELDERLY  ADULTS  AND  BY  THE COMMISSIONER FOR PROGRAMS SERVING
OTHER ADULT DEPENDENTS.
  (E) ADDITIONAL CREDIT.  IN ADDITION TO THE CREDIT ALLOWED PURSUANT  TO
SUBPARAGRAPH (A) OF THIS PARAGRAPH, THERE SHALL BE ALLOWED AN ADDITIONAL
CREDIT, SUBJECT TO THE PROVISIONS OF SUBPARAGRAPH (B) OF THIS PARAGRAPH,
FOR  ADDITIONAL  ELIGIBLE  EXPENSES  ASSUMED OR INCURRED BY THE EMPLOYER
WHICH INCREASE THE QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT
CARE IN THE COMMUNITY USED  BY  EMPLOYEES  DURING  THE  EMPLOYEES'  WORK
HOURS.  THE COMMISSIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING
THE  ELIGIBILITY  OF  EXPENSES  AND  THE  AMOUNT OF THE CREDIT ALLOWABLE
THEREFOR.  THE COMMISSIONER SHALL FURTHER PROVIDE AN  ADDITIONAL  CREDIT
FOR  ADMINISTRATIVE  COSTS  INCURRED  IN  COMPLYING  WITH  THE FOREGOING
PROVISIONS.
  (2) INDIVIDUAL.  (A) ALLOWANCE OF CREDIT.  A TAXPAYER SHALL BE ALLOWED
A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR THE AMOUNT, NOT  TO
EXCEED  ONE  THOUSAND DOLLARS FOR EACH ELDERLY DEPENDENT OF THE TAXPAYER
FOR WHICH ADULT DAY CARE SERVICES ARE PROVIDED, ACTUALLY EXPENDED BY THE
TAXPAYER AS PAYMENT TO AN ELIGIBLE FACILITY FOR PROVIDING DEPENDENT CARE
DURING THE TAXPAYER'S WORK HOURS, WHICH CARE  MUST  BE  PROVIDED  IN  AN
ELIGIBLE  FACILITY,  AS DESCRIBED IN SUBPARAGRAPH (C) OF THIS PARAGRAPH.
THIS COST IS NET OF ANY REIMBURSEMENT. THE CREDIT SHALL NOT  BE  ALLOWED
FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYER OF THE TAXPAYER AND SERVE
AS  THE  BASIS  FOR A TAX CREDIT FOR SUCH EMPLOYER.  THE CREDITS ALLOWED
UNDER THIS PARAGRAPH SHALL NOT BE USED BY ANY TAXPAYER  OTHER  THAN  THE
TAXPAYER ACTUALLY QUALIFYING FOR THE CREDITS.
  (B)  CARRYOVER.  CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE
YEARS IF THE AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY  IN
A  TAX  YEAR;  HOWEVER,  THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT
EXCEEDS THE TAX LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE  REFUNDABLE
OR CARRIED FORWARD TO ANY OTHER TAXABLE YEAR.
  (C)  ELIGIBLE  FACILITY.    AN  ELIGIBLE FACILITY MUST HAVE AN AVERAGE
DAILY ENROLLMENT FOR THE TAXABLE YEAR OF NO LESS THAN SIX PERSONS  SIXTY
YEARS  OF  AGE  OR  OLDER  AND BE LICENSED OR CERTIFIED ACCORDING TO THE
APPLICABLE LAW OR REGULATIONS; OR MUST SERVE FIVE OR FEWER  PERSONS  AGE
SIXTY  OR  OLDER  IN A FAMILY CHILD CARE/ELDER CARE HOME APPROVED BY THE
OFFICE OF CHILDREN AND FAMILY SERVICES FOR PARTICIPATION IN  THE  UNITED
STATES  DEPARTMENT  OF AGRICULTURE CHILD AND ADULT NUTRITION PROGRAM; OR
MUST SERVE ADULT RELATIVES OF  EMPLOYEES  IN  EITHER  A  COMMUNITY-BASED
ELDER  CARE FACILITY OR A FACILITY AT THE EMPLOYMENT SITE; OR MUST SERVE
ADULT DEPENDENTS HAVING PHYSICAL, EMOTIONAL, OR MENTAL  DISABILITIES  IN
EITHER A COMMUNITY-BASED FACILITY OR A FACILITY AT THE EMPLOYMENT SITE.

S. 3299                             4

  S  3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding  a  new  clause  (xli)  to  read  as
follows:

(XLI) DEPENDENT ELDERLY CARE         AMOUNT OF CREDIT FOR
CREDIT UNDER PARAGRAPH ONE OF        EMPLOYEE ELDERLY DEPENDENT CARE
SUBSECTION (V)                       UNDER SUBDIVISION FORTY-NINE
                                     OF SECTION TWO HUNDRED TEN-B

  S  4. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a  law  and  shall  apply  to
taxable  years  commencing  on  and after such effective date; provided,
however, that, effective immediately, the commissioners of taxation  and
finance, and children and family services are authorized and directed to
promulgate any rules and regulations, and take any other measures neces-
sary to implement the provisions of this act on its effective date.

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