Bill Text: NY A00195 | 2019-2020 | General Assembly | Introduced
Bill Title: Provides for a personal income tax deduction for expenses paid or incurred for services rendered pursuant to an individual plan for employment prepared by the office of vocational rehabilitation or commission for the blind and visually handicapped and certified by a rehabilitation counselor.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A00195 Detail]
Download: New_York-2019-A00195-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 195 2019-2020 Regular Sessions IN ASSEMBLY (Prefiled) January 9, 2019 ___________ Introduced by M. of A. CAHILL -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to providing for a personal income tax deduction for certain vocational rehabilitation services expenses The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (c) of section 612 of the tax law is amended by 2 adding a new paragraph 44 to read as follows: 3 (44) Expenses paid or incurred during the taxable year for any 4 services rendered pursuant to an individual plan for employment: (i) 5 prepared by either the office of vocational rehabilitation within the 6 department of education or the state commission for the blind and visu- 7 ally handicapped; and (ii) certified by a vocational rehabilitation 8 counselor. 9 § 2. This act shall take effect immediately and shall apply to taxable 10 years commencing on or after the first of January in the year in which 11 it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00061-01-9
