S T A T E   O F   N E W   Y O R K
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                                  4507

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             March 25, 2015
                               ___________

Introduced  by  Sen.  LANZA  -- 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 enacting the "disabled child
  care act"

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

  Section  1.  Short  title. This act shall be known and may be cited as
the "disabled child care act".
  S 2. Section 606 of the tax law is amended by adding a new  subsection
(ccc) to read as follows:
  (CCC)  DISABLED  CHILD CARE CREDIT.  (1) A TAXPAYER SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED UNDER SECTION SIX  HUNDRED  ONE  OF  THIS
PART  EQUAL TO TWENTY PERCENT OF QUALIFIED CARE EXPENSES WHICH ARE EQUAL
TO OR LESS THAN TWO THOUSAND FOUR HUNDRED DOLLARS FOR THE  TAXABLE  YEAR
THAT  ARE  PAID  BY  THE  TAXPAYER FOR THE CARE OF A QUALIFYING DISABLED
CHILD.  A TAXPAYER WITH QUALIFIED CARE EXPENSES PURSUANT TO THE  PRECED-
ING  SENTENCE  WHICH  ARE  EQUAL  TO  OR  IN EXCESS OF TWO HUNDRED FORTY
DOLLARS FOR ANY TAXABLE YEAR SHALL RECEIVE  AN  ADDITIONAL  SEVENTY-FIVE
DOLLAR  CREDIT  AGAINST THE TAX IMPOSED UNDER SECTION SIX HUNDRED ONE OF
THIS PART. IF THE CREDIT OR CREDITS PROVIDED PURSUANT  TO  THIS  SECTION
EXCEED  THE TAX FOR SUCH TAXABLE YEAR, THE TAXPAYER MAY RECEIVE, AND THE
COMPTROLLER, SUBJECT TO A CERTIFICATE OF THE COMMISSIONER, SHALL PAY  AS
AN  OVERPAYMENT,  WITHOUT  INTEREST,  ANY  EXCESS BETWEEN SUCH TAX AS SO
REDUCED AND THE AMOUNT OF THE CREDITOR CREDITS. IF  A  TAXPAYER  IS  NOT
REQUIRED  TO  FILE  A RETURN PURSUANT TO SECTION SIX HUNDRED ONE OF THIS
PART, A TAXPAYER MAY NEVERTHELESS RECEIVE AND THE  COMPTROLLER,  SUBJECT
TO  A  CERTIFICATE  OF THE COMMISSIONER, SHALL PAY AS AN OVERPAYMENT THE
FULL AMOUNT OF THE CREDIT OR CREDITS, WITHOUT INTEREST.
  (2) AS USED IN THIS SUBSECTION:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00752-01-5

              

S. 4507                             2

  (A) "QUALIFYING DISABLED CHILD" IS A DISABLED CHILD  OF  THE  TAXPAYER
WITHIN  THE  THIRD DEGREE OF CONSANGUINITY WHO RESIDES WITH THE TAXPAYER
AND WHO HAS AUTISM, AUTISM SPECTRUM DISORDER, DEVELOPMENTAL DISABILITIES
AS DEFINED IN SUBDIVISION TWENTY-TWO  OF  SECTION  1.03  OF  THE  MENTAL
HYGIENE LAW OR IS PHYSICALLY DISABLED.
  (B)  "QUALIFIED  CARE  EXPENSES" ARE PAYMENTS MADE BY THE TAXPAYER FOR
GOODS AND SERVICES NECESSARY TO ALLOW THE QUALIFYING DISABLED  CHILD  TO
BE  MAINTAINED IN THE TAXPAYER'S RESIDENCE WHICH GOODS AND SERVICES ARE:
(I) PROVIDED TO OR FOR THE BENEFIT OF THE QUALIFYING DISABLED  CHILD  OR
TO  ASSIST THE TAXPAYER IN CARING FOR THE QUALIFYING DISABLED CHILD; AND
(II) NOT COMPENSATED FOR BY INSURANCE OR FEDERAL OR STATE PROGRAMS. SUCH
EXPENSES INCLUDE, BUT ARE NOT LIMITED TO, HOME HEALTH  AGENCY  SERVICES,
DAY  CARE,  PERSONAL  CARE ATTENDANT SERVICES, RESPITE CARE, HEALTH CARE
EQUIPMENT AND SUPPLIES, HOME MODIFICATION, OR ANY SERVICES NECESSARY  TO
PROVIDE  HELP  IN  TWO  OR  MORE  ACTIVITIES IN DAILY LIVING, OR FOR THE
PROVISION OF ASSISTIVE DEVICES.
  (3) WHEN TWO OR MORE TAXPAYERS WHO ARE MEMBERS OF A HOUSEHOLD MEET THE
QUALIFICATIONS FOR A CREDIT OR CREDITS PURSUANT TO THIS SUBSECTION,  THE
CREDIT  OR  CREDITS SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG SUCH INDI-
VIDUALS UNLESS SUCH INDIVIDUALS FILE WITH  THE  COMMISSIONER  A  WRITTEN
AGREEMENT  SETTING FORTH A DIFFERENT DIVISION.  WHERE A JOINT INCOME TAX
RETURN HAS BEEN FILED PURSUANT TO THIS CHAPTER BY A TAXPAYER AND HIS  OR
HER  SPOUSE  (OR  WHERE  BOTH  SPOUSES ARE TAXPAYERS AND HAVE FILED SUCH
JOINT RETURN), WHO QUALIFY FOR SUCH CREDIT OR  CREDITS,  THE  CREDIT  OR
CREDITS,  OR  THE  PORTION  THEREOF IF DIVIDED, TO WHICH THE HUSBAND AND
WIFE ARE ENTITLED SHALL BE APPLIED AGAINST THE TAX OF BOTH  SPOUSES  AND
ANY OVERPAYMENT SHALL BE MADE TO BOTH SPOUSES. WHERE ANY RETURN REQUIRED
TO  BE FILED PURSUANT TO THIS CHAPTER IS COMBINED WITH ANY RETURN OF TAX
IMPOSED PURSUANT TO THE AUTHORITY OF THIS CHAPTER OR ANY  OTHER  LAW  IF
SUCH  TAX  IS ADMINISTERED BY THE COMMISSIONER, THE CREDIT OR CREDITS OR
THE PORTION THEREOF IF DIVIDED, ALLOWED TO THE TAXPAYER MAY  BE  APPLIED
BY THE COMMISSIONER TOWARD ANY LIABILITY FOR THE AFOREMENTIONED TAXES.
  (4)  NO  CREDIT  OR  CREDITS OR PORTION THEREOF SHALL BE GRANTED UNDER
THIS SUBSECTION WITH RESPECT TO CARE PROVIDED IN  A  RESIDENCE  THAT  IS
WHOLLY  EXEMPTED  FROM REAL PROPERTY TAXATION OR TO AN INDIVIDUAL WHO IS
NOT A RESIDENT INDIVIDUAL OF THE STATE FOR THE ENTIRE TAXABLE YEAR.  THE
RIGHT  TO  CLAIM  A  CREDIT  OR CREDITS OR A PORTION THEREOF, WHERE SUCH
CREDIT OR CREDITS HAVE BEEN DIVIDED  UNDER  THIS  SUBSECTION,  SHALL  BE
PERSONAL  TO  THE  QUALIFIED  TAXPAYER  AND SHALL NOT SURVIVE HIS OR HER
DEATH, BUT SUCH RIGHT MAY BE EXERCISED ON BEHALF OF A CLAIMANT BY HIS OR
HER LEGAL GUARDIAN OR ATTORNEY IN FACT DURING HIS OR HER LIFETIME.
  (5) THE COMMISSIONER MAY REQUIRE A TAXPAYER TO FURNISH AS  SUPPORT  OF
HIS OR HER CLAIM FOR CREDIT UNDER THIS SUBSECTION RECEIPTS FOR QUALIFIED
CARE  EXPENSES  OR  OTHER  SUCH  PROOFS  OF PAYMENT AS SHALL SATISFY THE
COMMISSIONER.
  S 3. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.