Bill Text: NY S04492 | 2017-2018 | General Assembly | Introduced
Bill Title: Requires the office of children and family services, in conjunction with the department of taxation and finance, to complete a report by July 30, 2018, on the impact of a tax deduction for expenses, including adoption fees, medical and legal fees, court costs and any other related expenses paid or incurred by a taxpayer and attributed to the adoption of a special needs child.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2017-10-23 - SIGNED CHAP.382 [S04492 Detail]
Download: New_York-2017-S04492-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4492 2017-2018 Regular Sessions IN SENATE February 16, 2017 ___________ Introduced by Sen. GOLDEN -- read twice and ordered printed, and when printed to be committed to the Committee on Social Services AN ACT in relation to a report on the impact of a tax deduction for expenses of the adoption of a special needs child The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. 1. The office of children and family services, in consulta- 2 tion with the department of taxation and finance, shall complete a 3 report on the impact of a tax deduction for expenses, including adoption 4 fees, medical and legal fees, court costs and any other related expenses 5 paid or incurred by a taxpayer and attributed to the adoption of a 6 special needs child. 7 2. Such report shall include, but not be limited to: 8 (a) the trend of adoptions for special needs children over the past 9 ten years; 10 (b) how many special needs children have been adopted in the past ten 11 years in the state of New York; 12 (c) the length of the waiting period prior to adoption for special 13 needs children; 14 (d) the per-year out-of-pocket costs incurred by parents of special 15 needs children that would not be incurred by parents of children without 16 special needs; and 17 (e) the existing benefits available for adoptive parents of special 18 needs children. 19 3. For purposes of this act, a child with special needs shall mean any 20 child who is under the age of twenty-one and who possesses a specific 21 physical, mental, or emotional condition or disability of such severity 22 or kind that, in the opinion of the office of children and family 23 services, would constitute a significant obstacle to the child's 24 adoption. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09959-01-7S. 4492 2 1 4. The report required pursuant to this act shall be provided to the 2 governor, the temporary president of the senate, the speaker of the 3 assembly, the minority leader of the senate and the minority leader of 4 the assembly, on or before July 30, 2018. 5 § 2. This act shall take effect on the thirtieth day after it shall 6 have become a law.