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NY A02177
Bill
Status
Introduced
1/14/2011
Primary Sponsor
Annie Rabbitt
Click for details
AI Summary
- Creates a tax credit of up to $250 for informal caregivers providing care to elderly or disabled persons in New York
- Only one qualified taxpayer per care recipient can claim the credit, and each taxpayer can only claim one credit per tax year regardless of how many people they care for
- Defines eligible recipients as persons age 65 or older or disabled persons with a medical condition interfering with daily living activities (eating, dressing, mobility, taking medications) with medical professional documentation
- Defines qualified care expenses as payments for goods and services necessary to assist the caregiver in providing care
- Requires taxpayers to provide receipts or proof of payment for qualified care expenses to the Tax Commissioner to support their credit claim
- Takes effect January 1 following enactment
Legislative Description
Creates an informal caregiver credit for taxpayers caring for seniors and disabled persons.
Last Action
held for consideration in ways and means
6/19/2012
Committee Referrals
Ways and Means1/14/2011
Full Bill Text
No bill text available