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NY A10658

Bill

Official Source

Status

Introduced

6/10/2016

Primary Sponsor

Jo Simon

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Establishes a $10,000 annual tax deduction for taxpayers who are legal parents of a child with special needs
  • Allows the deduction to be used each year that the taxpayer is the legal parent of an eligible child with special needs
  • Defines a child with special needs as any child under age 21 with a physical, mental, or emotional condition or disability severe enough to constitute a significant obstacle to adoption, as determined by the Office of Children and Family Services
  • Takes effect immediately and applies to taxable years beginning on or after January 1, 2016

Legislative Description

Provides for a tax deduction for the adoption of a child with special needs.

Last Action

substituted by s4121a

6/17/2016

Committee Referrals

Rules6/17/2016
Ways and Means6/10/2016

Full Bill Text

No bill text available