Bill Text: NY A07468 | 2019-2020 | General Assembly | Introduced

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Bill Title: Provides a tax credit for certain taxpayers who suffer the birth of a stillborn child.

Spectrum: Slight Partisan Bill (Democrat 12-6)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A07468 Detail]

Download: New_York-2019-A07468-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7468
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                       May 6, 2019
                                       ___________
        Introduced by M. of A. BUCHWALD -- read once and referred to the Commit-
          tee on Ways and Means
        AN  ACT  to amend the tax law, in relation to providing a tax credit for
          certain taxpayers who suffer the birth of a stillborn child
          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 (jjj) to read as follows:
     3    (jjj) Stillbirth tax credit. (1) A taxpayer shall be allowed a refund-
     4  able credit against the tax imposed by this article equal to  two  thou-
     5  sand  dollars for the birth of a stillborn child, provided the stillborn
     6  child would have been a dependent of the taxpayer as defined by  section
     7  152  of  the  Internal Revenue Code. The credit shall be allowed for the
     8  taxable year in which a certificate of stillbirth is issued pursuant  to
     9  section four thousand one hundred sixty-a of the public health law.
    10    (2)  For  purposes  of  this  subsection, "birth of a stillborn child"
    11  shall mean the birth of a child for whom a certificate of stillbirth has
    12  been issued pursuant to section four thousand one hundred sixty-a of the
    13  public health law.
    14    § 2. This act shall take effect immediately and shall apply to taxable
    15  years commencing on and after January 1,  2020.  Effective  immediately,
    16  the  addition,  amendment and/or repeal of any rule or regulation neces-
    17  sary for the implementation of  this  act  on  its  effective  date  are
    18  authorized to be made on or before such date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09910-01-9