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Sponsors
Senator · Senate District 59
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to rules
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Requiring the commissioner of taxation and finance to notify eligible taxpayers of the nursing home assessment credit
In Assembly Committee · Ways And Means · Sponsor Amy Paulin
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S6053
Title of bill
An act to amend the tax law, in relation to requiring the commissioner of taxation and finance to notify eligible taxpayers of the nursing home assessment credit
Purpose
This bill will establish a mechanism for people living in these facilities and for their families pertaining to eligibility of the nursing home assessment credit. This will assist in easing the burden of the cost put on the ratepayers.
Summary of provisions
Section 1 subsection hh of section 606 of the tax law is amended to add a new paragraph requiring the commission to adopt rules and regulations as he/she deems necessary to alert taxpayers that they may be eligible for the tax credit provided under this subsection.
Justification
New York State has a "Health Facility Cash Assessment Tax." This is a tax that the health facility pays to the state. Facilities (providers) forward this cost to the nursing home residents that do not have long term care insurance or Medicaid The facility then takes that money and pays the state the tax for all patients in the facility without regard to insurance. The monies go to "supplement the general fund to off set Medicaid costs and to counter Medicaid rate cuts." The state then turns around and reimburses the Facility for the Medicaid patients. Private patients have the ability to request the aforementioned "Tax Credit," yet most do not know they can, so the money stays in the General Fund.
Legislative history
A5534 of 2014
Implications
To be determined
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.