What's happening
This bill requires the commissioner of taxation and finance to notify eligible taxpayers about the nursing home assessment tax credit.
Why it matters
Increases taxpayer awareness. By requiring the commissioner to actively notify potentially eligible taxpayers about the nursing home assessment tax credit, the bill aims to ensure more people who qualify are informed, potentially increasing participation and financial relief.
Mandates proactive use of data. The commissioner must use available data—including federal and state tax records—to identify and reach out to eligible individuals, rather than relying on taxpayers to discover the credit themselves.
Potentially boosts credit uptake and fairness. Enhanced outreach could reduce underutilization of the tax credit, helping more eligible New Yorkers—often those with high nursing home costs—benefit from existing tax relief, thus improving equity and support for vulnerable populations.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Notify Taxpayers of Credit
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 59
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1667
2017-2018 Regular Sessions
IN SENATE
January 10, 2017
Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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.
Sponsor's memo
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 offset 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
2015-16: 5.6053 Referred to Investigations and Government Operations 2014: A.5534
Fiscal 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.