Bill Text: NY A04547 | 2009-2010 | General Assembly | Introduced

New York Assembly Bill 4547 (Prior Session Legislation)

Introduced

Bill Title: An act to amend the tax law, in relation to giving a tax credit to employers who allow employees who are primary caretakers of autistic children to work from their homes

Spectrum: Moderate Partisan Bill (Republican 21-3)

Status: (Introduced - Dead) 2009-02-04 - referred to ways and means [A04547 Detail]

Download: New_York-2009-A04547-Introduced.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4547
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 4, 2009
                                      ___________
       Introduced by M. of A. WALKER, TOBACCO, BARRA, ALFANO, KOLB, RAIA, SALA-
         DINO,  CONTE, McDONOUGH, FIELDS, DUPREY, McKEVITT, GIGLIO, SCOZZAFAVA,
         SAYWARD, FINCH, THIELE -- Multi-Sponsored by  --  M.  of  A.  BURLING,
         CROUCH,  ERRIGO, MOLINARO, QUINN, RABBITT, WEISENBERG -- read once and
         referred to the Committee on Ways and Means
       AN ACT to amend the tax law, in relation  to  giving  a  tax  credit  to
         employers  who  allow employees who are primary caretakers of autistic
         children to work from their homes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section  606  of  the  tax law is amended by adding a new
    2  subsection (qq) to read as follows:
    3    (QQ) CREDIT TO CERTAIN EMPLOYERS OF  PRIMARY  CARETAKERS  OF  AUTISTIC
    4  CHILDREN.  FOR  TAXABLE  YEARS  BEGINNING ON OR AFTER JANUARY FIRST, TWO
    5  THOUSAND NINE, AN EMPLOYER OF A PERSON WHO IS THE PRIMARY CARETAKER OF A
    6  CHILD EIGHTEEN YEARS OF AGE OR UNDER, WHO HAS BEEN DIAGNOSED BY A PHYSI-
    7  CIAN AS HAVING THE DISEASE OF AUTISM, SHALL BE GIVEN  A  CREDIT  AGAINST
    8  THE  TAX  IMPOSED  BY THIS CHAPTER OF TWO THOUSAND DOLLARS, FOR ALLOWING
    9  ONE OR MORE OF SUCH PRIMARY CARETAKERS TO WORK FROM HIS OR HER HOME.
   10    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01743-01-9