Bill Text: NY A09240 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-02-22 - referred to ways and means [A09240 Detail]

Download: New_York-2023-A09240-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          9240

                   IN ASSEMBLY

                                    February 22, 2024
                                       ___________

        Introduced  by M. of A. SOLAGES -- read once and referred to the Commit-
          tee on Ways and Means

        AN ACT to amend the tax law, in relation to providing  for  a  deduction
          from  personal gross income for expenses incurred in the adoption of a
          child in the foster care system

          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 48 to read as follows:
     3    (48)  The  amount  of  adoption fees including any and all medical and
     4  legal fees, court costs and any other related expenses paid or  incurred
     5  by a taxpayer during the taxable year in connection with the adoption of
     6  a child in the foster care system.
     7    §  2.  This  act  shall take effect immediately and shall apply to all
     8  taxable years beginning on or after the first of January in the year  in
     9  which it shall have become a law.







         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00516-03-4