Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Feb 23, 2018 |
print number 4023a |
Feb 23, 2018 |
amend and recommit to investigations and government operations |
Jan 03, 2018 |
referred to investigations and government operations returned to senate died in assembly |
Jun 05, 2017 |
referred to ways and means delivered to assembly passed senate |
May 22, 2017 |
ordered to third reading cal.1065 committee discharged and committed to rules |
Feb 02, 2017 |
referred to investigations and government operations |
Senate Bill S4023A
2017-2018 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
Votes
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
2017-S4023 - Details
2017-S4023 - Sponsor Memo
BILL NUMBER: S4023 TITLE OF BILL : An act to amend the tax law, in relation to establishing a tax deduction for the adoption of a child with special needs PURPOSE : To grant an individual taxpayer a deduction for fees incurred through the adoption of a child with special needs. SUMMARY OF PROVISIONS : This bill would establish an individual taxpayer deduction of ten thousand dollars for the adoption of a child with special needs, under the age of eighteen who possesses a specific physical, mental, or emotional condition or disability of such severity or kind that it constitutes an obstacle to the child's adoption. JUSTIFICATION : Currently, New York State has over 23,000 children in custody in its foster care system. For a large number of these children, returning to their natural parents is impossible. In 2011, there were over 6,400 foster care children waiting to be adopted and the median years each has to wait to be adopted is close to 4.5 years. At an annual cost to
2017-S4023 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4023 2017-2018 Regular Sessions I N S E N A T E February 2, 2017 ___________ Introduced by Sen. RITCHIE -- 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 a tax deduction for the adoption of a child with special needs THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (d) of section 615 of the tax law is amended by adding a new paragraph 5 to read as follows: (5) AN AMOUNT EQUAL TO TEN THOUSAND DOLLARS FOR THE ADOPTION OF A CHILD WITH SPECIAL NEEDS. THE AMOUNT ALLOWED BY THIS PARAGRAPH MAY BE USED BY A TAXPAYER TO INCREASE HIS OR HER DEDUCTION IN EACH YEAR THAT THE TAXPAYER IS THE LEGAL PARENT OF A CHILD WITH SPECIAL NEEDS. FOR PURPOSES OF THIS PARAGRAPH, A CHILD WITH SPECIAL NEEDS SHALL MEAN ANY CHILD WHO IS UNDER THE AGE OF TWENTY-ONE AND WHO POSSESSES A SPECIF- IC PHYSICAL, MENTAL, OR EMOTIONAL CONDITION OR DISABILITY OF SUCH SEVER- ITY OR KIND THAT, IN THE OPINION OF THE OFFICE OF CHILDREN AND FAMILY SERVICES, WOULD CONSTITUTE A SIGNIFICANT OBSTACLE TO THE CHILD'S ADOPTION. § 2. This act shall take effect immediately and shall apply to taxable years commencing on and after January 1, 2017. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09488-01-7
co-Sponsors
(R, C, IP) Senate District
2017-S4023A (ACTIVE) - Details
2017-S4023A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4023A SPONSOR: RITCHIE TITLE OF BILL: An act to amend the tax law, in relation to establish- ing a tax deduction for the adoption of a child with special needs PURPOSE: To grant an individual taxpayer a deduction for fees incurred through the adoption of a child with special needs. SUMMARY OF PROVISIONS: This bill would establish an individual taxpayer deduction of ten thou- sand dollars for the adoption of a child with special needs, under the age of eighteen who possesses a specific physical, mental, or emotional condition or disability of such severity or kind that it constitutes an obstacle to the child's adoption. JUSTIFICATION:
2017-S4023A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4023--A 2017-2018 Regular Sessions I N S E N A T E February 2, 2017 ___________ Introduced by Sens. RITCHIE, MARCHIONE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Investi- gations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to establishing a tax deduction for the adoption of a child with special needs THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (d) of section 615 of the tax law is amended by adding a new paragraph 6 to read as follows: (6) AN AMOUNT EQUAL TO TEN THOUSAND DOLLARS FOR THE ADOPTION OF A CHILD WITH SPECIAL NEEDS. THE AMOUNT ALLOWED BY THIS PARAGRAPH MAY BE USED BY A TAXPAYER TO INCREASE HIS OR HER DEDUCTION IN EACH YEAR THAT THE TAXPAYER IS THE LEGAL PARENT OF A CHILD WITH SPECIAL NEEDS. FOR PURPOSES OF THIS PARAGRAPH, A CHILD WITH SPECIAL NEEDS SHALL MEAN ANY CHILD WHO IS UNDER THE AGE OF TWENTY-ONE AND WHO POSSESSES A SPECIF- IC PHYSICAL, MENTAL, OR EMOTIONAL CONDITION OR DISABILITY OF SUCH SEVER- ITY OR KIND THAT, IN THE OPINION OF THE OFFICE OF CHILDREN AND FAMILY SERVICES, WOULD CONSTITUTE A SIGNIFICANT OBSTACLE TO THE CHILD'S ADOPTION. § 2. This act shall take effect immediately and shall apply to taxable years commencing on and after January 1, 2018. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09488-02-8
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