NY A03093

Amends Tax Law Section 606(hh) to require the Commissioner of Taxation and Finance to notify taxpayers who may be eligible for the nursing home assessment credit.

Commissioner must adopt rules and regulations to alert potentially eligible taxpayers about their eligibility for the credit.

Commissioner may use available data sources to determine taxpayer eligibility, including data from the U.S. Department of Treasury Internal Revenue Service and New York state income tax returns from prior years.

Takes effect immediately upon enactment.