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NY A04104
Bill
Status
Introduced
1/30/2013
Primary Sponsor
Keith Wright
Click for details
AI Summary
- Establishes a child care tax credit for resident taxpayers against taxes imposed under Article 22 of the tax law
- Allows a credit equal to twenty-five percent of child care expenses for qualifying children
- Defines qualifying child as a child under thirteen years of age or a disabled child
- Excludes care provided by the child's parent or guardian, except when provided in a certified or registered facility or when the parent is physically incapable of caring for the child
- Effective immediately and applies to taxable years beginning on or after January 1, 2014
Legislative Description
Establishes a child care tax credit; applicable to child care expenses for children under thirteen years of age or who are disabled.
Last Action
held for consideration in ways and means
6/17/2014
Committee Referrals
Ways and Means1/30/2013
Full Bill Text
No bill text available