BILL NUMBER:S3510A

TITLE OF BILL:  An act to amend the tax law, in relation to allowing a
tax credit for expenses by parents for autistic children

PURPOSE:

The purpose of this bill is to give a tax credit to parents who have
children that have been diagnosed with autism to cover any required
educational expenses that may need to be provided for the child.

SUMMARY OF PROVISIONS:

Section 1 amends Section 606 of the tax law by adding a credit for
expenses by parents for autistic children. These expenses include;
private school, any tuition, room, board and educational supplies,
tutors or additional educational services expended by parents for
their autistic children.

JUSTIFICATION:

A parent who has a child with autism may be subject to many additional
expenses to assure that their child has the chance to receive a
quality education. Specialized services are needed which could include
tutors, physical or occupational therapists or even private schooling.
Parents and the families of a child with autism can be overwhelmed by
              

the magnitude of services. This bill will allow a tax credit of up to
$25,000 to parents to cover required educational expenses so that a
family is not overwhelmed with expenses that it takes to provide for
the care of their child.

Family members of special needs children find that there are no tax
breaks for the large amount of money they spend on their children's
needs. Parents of healthy children get tax breaks for college tuition,
but the parents of special needs children, who mayor may not ever be
able to attend college, do not get tax breaks at all.

Parents pay thousands of dollars yearly in educational and therapeutic
bills, out of their own pocket so their children can attempt to live
full and active lives. Many of these programs are cost-prohibitive and
most are not considered to be medical expenses, and are not covered by
insurance.

Parents are paying for these programs and therapies because their
children need them, and are doing their job in trying to ensure that
their children have every skill and resource necessary in order to
reach their full potential.

Without these therapies many children with autism will not being able
to live full productive lives, and may ends up costing all taxpayers
more in the long run, If they have to live off the government. An
investment now will reap rewards later in many ways.

LEGISLATIVE HISTORY:

A.10944 - 2008
A.4546  - 2009


A.10661 - 2010

FISCAL IMPLICATIONS:

The amount of the credit shall be up to twenty five thousand dollars
for such expenses made during the taxable year per child.

EFFECTIVE DATE:

This act shall take effect immediately.