Bill Text: NY S03510 | 2013-2014 | General Assembly | Amended

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Bill Title: Provides for a tax credit for expenses of parents made for their children as a result of the child having the disease of autism.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-01-24 - PRINT NUMBER 3510A [S03510 Detail]

Download: New_York-2013-S03510-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        3510--A
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   February 5, 2013
                                      ___________
       Introduced  by  Sen.  BALL  --  read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment 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 allowing a tax credit for
         expenses by parents for autistic children
         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 (u) to read as follows:
    3    (U) CREDIT FOR EXPENSES BY PARENTS FOR AUTISTIC CHILDREN. FOR  TAXABLE
    4  YEARS  BEGINNING  AFTER  DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTEEN, A
    5  TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
    6  CLE FOR EXPENSES OF A PRIVATE SCHOOL, INCLUDING TUITION, ROOM, BOARD AND
    7  EDUCATIONAL  SUPPLIES,  TUTORS  OR  ADDITIONAL   EDUCATIONAL   SERVICES,
    8  EXPENDED  BY  PARENTS  FOR THEIR AUTISTIC CHILDREN, IF SUCH EXPENSES ARE
    9  REQUIRED BECAUSE THE CHILD HAS BEEN DIAGNOSED BY A PHYSICIAN  AS  HAVING
   10  THE  DISEASE  OF  AUTISM.  THE  AMOUNT  OF  THE  CREDIT  SHALL  BE UP TO
   11  TWENTY-FIVE THOUSAND DOLLARS FOR SUCH EXPENSES MADE DURING  THE  TAXABLE
   12  YEAR PER CHILD.
   13    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07307-02-4