What's happening
This bill requires the tax commissioner to notify eligible taxpayers about the nursing home assessment tax credit.
Why it matters
Increases taxpayer awareness of benefits. By requiring proactive notification, the bill aims to ensure more eligible individuals actually claim the nursing home assessment tax credit, potentially reducing financial burdens for those paying for nursing home care.
Improves fairness and equity. Many eligible taxpayers may currently miss out simply due to lack of information; this measure could help address disparities in who receives the credit, especially among vulnerable populations like the elderly and their families.
Leverages data for targeted outreach. The bill directs the tax commissioner to use available federal and state tax data to identify and notify likely eligible taxpayers, making the outreach more efficient and increasing the likelihood that credits reach those who qualify.
Potential to increase uptake and impact of the credit. By connecting more people with the tax credit, the bill could lead to increased claims, which may prompt further legislative or administrative review of the program’s effectiveness and funding.
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Who cares
Headline styles
Notify About Nursing Home Credit
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Enacting clause stricken
- Referred to ways and means
- Referred to ways and means
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.
Notify Taxpayers of Credit
In Senate Committee · Investigations And Government Operations · Sponsor Patrick M. Gallivan
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3093
2017-2018 Regular Sessions
IN ASSEMBLY
January 26, 2017
Introduced by M. of A. PAULIN -- read once and referred to the Committee on Ways and Means
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
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (hh) of section 606 of the tax law is amended by adding a new paragraph 3 to read as follows:
(3) Notification. The commissioner shall adopt such rules and regulations as he or she deems necessary to alert taxpayers that may be currently eligible to receive the credit provided under this subsection as to their potential eligibility. In making the determination of whether a taxpayer may be eligible for such credit, the commissioner shall use such data as may be appropriate and available, including, but not limited to, data available from the United States Department of Treasury, Internal Revenue Service and New York state income tax returns for preceding tax years.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00283-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.