What's happening
This bill allows a personal income tax deduction for expenses on certain vocational rehabilitation services certified in employment plans.
Why it matters
Supports individuals with disabilities seeking employment. By allowing a tax deduction for vocational rehabilitation services, the bill reduces the financial burden on those who need specialized assistance to prepare for, find, or retain a job, making it easier for people with disabilities to join or remain in the workforce.
Encourages use of certified employment plans. The deduction is only available for services certified by a vocational rehabilitation counselor and included in an official employment plan, ensuring that tax benefits go toward legitimate, goal-oriented employment support rather than unrelated expenses.
Promotes collaboration with state agencies. Since the eligible plans must be prepared by the state’s office of vocational rehabilitation or the commission for the blind and visually handicapped, the bill incentivizes individuals to work with established state agencies, potentially improving access to high-quality, coordinated support services.
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Who cares
Taxpayers paying vocational rehabilitation expenses
The bill would allow a personal income tax deduction for services under an individual employment plan prepared by either of the two named state agencies and certified by a vocational rehabilitation counselor.
Office of Vocational Rehabilitation within the Department of Education
Services under employment plans it prepares could qualify for the deduction if a vocational rehabilitation counselor certifies the plan.
State Commission for the Blind and Visually Handicapped
Services under employment plans it prepares could qualify for the deduction if a vocational rehabilitation counselor certifies the plan.
Vocational rehabilitation counselors
Their certification of an individual employment plan would be required for expenses for services under that plan to qualify for the deduction.
Headline styles
Tax Break for Rehab Plans
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
195
2019-2020 Regular Sessions
IN ASSEMBLY (Prefiled)
January 9, 2019
Introduced by M. of A. CAHILL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing for a personal income tax deduction for certain vocational rehabilitation services expenses
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) Expenses paid or incurred during the taxable year for any services rendered pursuant to an individual plan for employment: (i) prepared by either the office of vocational rehabilitation within the department of education or the state commission for the blind and visually handicapped; and (ii) certified by a vocational rehabilitation counselor.
§ 2. This act shall take effect immediately and shall apply to taxable years commencing on or after the first of January in the year in which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00061-01-9
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.