Bill Text: NY S06222 | 2009-2010 | General Assembly | Introduced
Bill Title: Provides employers with a tax credit for expenditures to provide dependent care to adult dependents of employees of eligible expenditures for adults 60 or over or otherwise eligible; applies to corporate and noncorporate employers; also provides such a credit for employees or other taxpayers, to the extent not covered by the employer.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S06222 Detail]
Download: New_York-2009-S06222-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
6222
2009-2010 Regular Sessions
I N S E N A T E
October 14, 2009
___________
Introduced by Sen. KLEIN -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to providing employers a tax
credit for senior dependent care provided to employees and providing
taxpayers with a credit for their own payments for such care
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 210 of the tax law is amended by adding a new
2 subdivision 41 to read as follows:
3 41. (A) THERE SHALL BE ALLOWED AS A CREDIT AGAINST THE TAX IMPOSED BY
4 THIS ARTICLE FOR ANY TAXABLE YEAR AN AMOUNT NOT IN EXCESS OF ONE THOU-
5 SAND DOLLARS, FOR EACH ADULT CARE RECIPIENT, OF THE AMOUNT ACTUALLY
6 EXPENDED BY ANY EMPLOYER PROVIDING OR PAYING ANOTHER TO PROVIDE DEPEND-
7 ENT CARE FOR EMPLOYEES DURING THE EMPLOYEES' WORK HOURS, WHICH CARE MUST
8 BE PROVIDED IN AN ELIGIBLE FACILITY, AS DESCRIBED IN PARAGRAPH (C) OF
9 THIS SUBDIVISION. CREDIT IS APPLIED TO THE COST OF ANY CONTRACT
10 EXECUTED BY THE EMPLOYER FOR ANOTHER PROVIDER OF SERVICES TO PROVIDE
11 DEPENDENT CARE; OR, IF THE EMPLOYER ELECTS TO PROVIDE DEPENDENT CARE
12 ITSELF, TO EXPENSES INCURRED FOR: DEPENDENT CARE STAFF, LEARNING AND
13 RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION AND MAINTE-
14 NANCE OF A FACILITY. THIS COST IS NET OF ANY REIMBURSEMENT. THE CREDIT
15 SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYEE AND
16 SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
17 UNDER THIS SUBDIVISION SHALL NOT BE USED BY ANY CORPORATION OTHER THAN
18 THE CORPORATION ACTUALLY QUALIFYING FOR THE CREDITS.
19 (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
20 AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A TAX YEAR;
21 HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
22 LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE REFUNDABLE OR CARRIED
23 FORWARD TO ANY OTHER TAXABLE YEAR.
24 (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
25 TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
26 BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
27 OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02635-06-9
S. 6222 2
1 CARE/ELDER CARE HOME APPROVED BY THE OFFICE OF CHILDREN AND FAMILY
2 SERVICES FOR PARTICIPATION IN THE UNITED STATES DEPARTMENT OF AGRICUL-
3 TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
4 EMPLOYEES IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A FACILITY
5 AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING PHYSICAL,
6 EMOTIONAL, OR MENTAL DISABILITIES IN EITHER A COMMUNITY-BASED FACILITY
7 OR A FACILITY AT THE EMPLOYMENT SITE.
8 (D) EMPLOYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE TAX CREDIT BY THE
9 OFFICE OF CHILDREN AND FAMILY SERVICES FOR PROGRAMS SERVING ELDERLY
10 ADULTS AND BY THE COMMISSIONER FOR PROGRAMS SERVING OTHER ADULT DEPEN-
11 DENTS.
12 (E) IN ADDITION TO THE CREDIT ALLOWED PURSUANT TO PARAGRAPH (A) OF
13 THIS SUBDIVISION, THERE SHALL BE ALLOWED AN ADDITIONAL CREDIT, SUBJECT
14 TO THE PROVISIONS OF PARAGRAPH (B) OF THIS SUBDIVISION, FOR ADDITIONAL
15 ELIGIBLE EXPENSES ASSUMED OR INCURRED BY THE EMPLOYER WHICH INCREASE THE
16 QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT CARE IN THE COMMU-
17 NITY USED BY EMPLOYEES DURING THE EMPLOYEES' WORK HOURS. THE COMMIS-
18 SIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING THE ELIGIBILITY
19 OF EXPENSES AND THE AMOUNT OF THE CREDIT ALLOWABLE THEREFOR. THE COMMIS-
20 SIONER SHALL FURTHER PROVIDE AN ADDITIONAL CREDIT FOR ADMINISTRATIVE
21 COSTS INCURRED IN COMPLYING WITH THE FOREGOING PROVISIONS.
22 S 2. Section 606 of the tax law is amended by adding a new subsection
23 (qq) to read as follows:
24 (QQ) DEPENDENT ELDERLY CARE CREDIT. (1) (A) A TAXPAYER SHALL BE
25 ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE IN AN AMOUNT
26 NOT IN EXCESS OF ONE THOUSAND DOLLARS, FOR EACH ADULT DAY CARE RECIPI-
27 ENT, OF THE AMOUNT ACTUALLY EXPENDED BY AN EMPLOYER PROVIDING OR PAYING
28 ANOTHER TO PROVIDE DEPENDENT CARE FOR EMPLOYEES DURING THE EMPLOYEES'
29 WORK HOURS, WHICH CARE MUST BE PROVIDED IN AN ELIGIBLE FACILITY, AS
30 DESCRIBED IN SUBPARAGRAPH (C) OF THIS PARAGRAPH. CREDIT IS APPLIED TO
31 THE COST OF ANY CONTRACT EXECUTED BY THE EMPLOYER FOR ANOTHER ENTITY TO
32 PROVIDE DEPENDENT CARE; OR, IF THE EMPLOYER ELECTS TO PROVIDE DEPENDENT
33 CARE ITSELF, TO EXPENSES INCURRED FOR: DEPENDENT CARE STAFF, LEARNING
34 AND RECREATIONAL MATERIALS AND EQUIPMENT, AND THE CONSTRUCTION AND MAIN-
35 TENANCE OF A FACILITY. THIS COST IS NET OF ANY REIMBURSEMENT. THE CRED-
36 IT SHALL NOT BE ALLOWED FOR ANY EXPENSES WHICH ARE PAID BY EMPLOYEES AND
37 SERVE AS THE BASIS FOR A PERSONAL INCOME TAX CREDIT. THE CREDITS ALLOWED
38 UNDER THIS PARAGRAPH SHALL NOT BE USED BY ANY EMPLOYER OTHER THAN THE
39 EMPLOYER ACTUALLY QUALIFYING FOR THE CREDITS.
40 (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
41 AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A TAX YEAR;
42 HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
43 LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE REFUNDABLE OR CARRIED
44 FORWARD TO ANY OTHER TAXABLE YEAR.
45 (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
46 TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
47 BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
48 OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
49 CARE/ELDER CARE HOME APPROVED BY THE OFFICE OF CHILDREN AND FAMILY
50 SERVICES FOR PARTICIPATION IN THE UNITED STATES DEPARTMENT OF AGRICUL-
51 TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
52 EMPLOYEES IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A FACILITY
53 AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING PHYSICAL,
54 EMOTIONAL, OR MENTAL DISABILITIES IN EITHER A COMMUNITY-BASED FACILITY
55 OR A FACILITY AT THE EMPLOYMENT SITE.
S. 6222 3
1 (D) EMPLOYERS SHALL BE CERTIFIED AS ELIGIBLE FOR THE TAX CREDIT BY THE
2 OFFICE OF CHILDREN AND FAMILY SERVICES FOR PROGRAMS SERVING ELDERLY
3 ADULTS AND BY THE COMMISSIONER FOR PROGRAMS SERVING OTHER ADULT DEPEN-
4 DENTS.
5 (E) IN ADDITION TO THE CREDIT ALLOWED PURSUANT TO SUBPARAGRAPH (A) OF
6 THIS PARAGRAPH, THERE SHALL BE ALLOWED AN ADDITIONAL CREDIT, SUBJECT TO
7 THE PROVISIONS OF SUBPARAGRAPH (B) OF THIS PARAGRAPH, FOR ADDITIONAL
8 ELIGIBLE EXPENSES ASSUMED OR INCURRED BY THE EMPLOYER WHICH INCREASE THE
9 QUALITY, AVAILABILITY, AND AFFORDABILITY OF DEPENDENT CARE IN THE COMMU-
10 NITY USED BY EMPLOYEES DURING THE EMPLOYEES' WORK HOURS. THE COMMIS-
11 SIONER SHALL PROMULGATE RULES AND REGULATIONS DEFINING THE ELIGIBILITY
12 OF EXPENSES AND THE AMOUNT OF THE CREDIT ALLOWABLE THEREFOR. THE
13 COMMISSIONER SHALL FURTHER PROVIDE AN ADDITIONAL CREDIT FOR ADMINISTRA-
14 TIVE COSTS INCURRED IN COMPLYING WITH THE FOREGOING PROVISIONS.
15 (2) (A) A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED
16 BY THIS ARTICLE IN AN AMOUNT NOT IN EXCESS OF ONE THOUSAND DOLLARS, FOR
17 EACH ADULT DAY CARE RECIPIENT, OF THE AMOUNT ACTUALLY EXPENDED BY THE
18 TAXPAYER AS PAYMENT TO AN ELIGIBLE FACILITY FOR PROVIDING DEPENDENT CARE
19 DURING THE TAXPAYER'S WORK HOURS, WHICH CARE MUST BE PROVIDED IN AN
20 ELIGIBLE FACILITY, AS DESCRIBED IN SUBPARAGRAPH (C) OF THIS PARAGRAPH.
21 THIS COST IS NET OF ANY REIMBURSEMENT. THE CREDIT SHALL NOT BE ALLOWED
22 FOR ANY EXPENSES WHICH ARE PAID BY AN EMPLOYER AND SERVE AS THE BASIS
23 FOR A TAX CREDIT FOR SUCH EMPLOYER. THE CREDITS ALLOWED UNDER THIS
24 PARAGRAPH SHALL NOT BE USED BY ANY TAXPAYER OTHER THAN THE TAXPAYER
25 ACTUALLY QUALIFYING FOR THE CREDITS.
26 (B) CREDIT MAY BE CARRIED FORWARD FOR THE FIVE SUCCESSIVE YEARS IF THE
27 AMOUNT ALLOWABLE AS CREDIT EXCEEDS INCOME TAX LIABILITY IN A TAX YEAR;
28 HOWEVER, THEREAFTER, IF THE AMOUNT ALLOWABLE AS A CREDIT EXCEEDS THE TAX
29 LIABILITY, THE AMOUNT OF EXCESS SHALL NOT BE REFUNDABLE OR CARRIED
30 FORWARD TO ANY OTHER TAXABLE YEAR.
31 (C) AN ELIGIBLE FACILITY MUST HAVE AN AVERAGE DAILY ENROLLMENT FOR THE
32 TAXABLE YEAR OF NO LESS THAN SIX PERSONS SIXTY YEARS OF AGE OR OLDER AND
33 BE LICENSED OR CERTIFIED ACCORDING TO THE APPLICABLE LAW OR REGULATIONS;
34 OR MUST SERVE FIVE OR FEWER PERSONS AGE SIXTY OR OLDER IN A FAMILY CHILD
35 CARE/ELDER CARE HOME APPROVED BY THE OFFICE OF CHILDREN AND FAMILY
36 SERVICES FOR PARTICIPATION IN THE UNITED STATES DEPARTMENT OF AGRICUL-
37 TURE CHILD AND ADULT NUTRITION PROGRAM; OR MUST SERVE ADULT RELATIVES OF
38 EMPLOYEES IN EITHER A COMMUNITY-BASED ELDER CARE FACILITY OR A FACILITY
39 AT THE EMPLOYMENT SITE; OR MUST SERVE ADULT DEPENDENTS HAVING PHYSICAL,
40 EMOTIONAL, OR MENTAL DISABILITIES IN EITHER A COMMUNITY-BASED FACILITY
41 OR A FACILITY AT THE EMPLOYMENT SITE.
42 S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
43 of the tax law is amended by adding a new clause (xxxi) to read as
44 follows:
45 (XXXI) DEPENDENT ELDERLY CARE CREDIT AMOUNT OF CREDIT FOR
46 UNDER SUBSECTION (QQ) DEPENDENT ELDERLY CARE
47 UNDER SUBDIVISION FORTY-ONE
48 OF SECTION TWO HUNDRED TEN
49 S 4. The commissioners of taxation and finance and children and family
50 services shall promulgate any and all rules and regulations and take any
51 other measures necessary to implement this act on its effective date.
52 S 5. This act shall take effect on January first next succeeding the
53 date on which it shall have become a law and shall apply to taxable
54 years commencing on and after such effective date.
