What's happening
This bill requires biennial reports on the impact of a new state income tax exemption for residents caring for elderly dependents at home.
Why it matters
Tracks Real-World Impact. By requiring regular reports on how the tax exemption affects state-supported aging programs, the bill ensures policymakers get concrete data on whether the tax break actually helps families and integrates smoothly with existing services.
Potential for Expanding Home Care. The exemption aims to make it more financially feasible for families to care for elderly relatives at home, potentially reducing reliance on institutional care and shifting more support to home-based solutions.
Focuses on Coordination and Awareness. The mandated reports must assess not just usage but also how well the exemption is publicized and coordinated with other aging services, possibly leading to better outreach and fine-tuning of public information campaigns.
Could Influence Future Policy. By evaluating effectiveness and making recommendations, the reports could drive future changes in tax policy or senior services, ensuring that resources go to strategies proven to support aging New Yorkers and their caregivers.
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Who cares
Headline styles
Elderly Tax Breaks Expanded
Plain English, a few words. Used as the page title.
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History
- Referred to aging
- Referred to aging
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
2110
2019-2020 Regular Sessions
IN ASSEMBLY
January 22, 2019
Introduced by M. of A. ENGLEBRIGHT -- read once and referred to the Committee on Aging
AN ACT to amend the elder law, in relation to reports by the office for the aging regarding assistance to families for caring for elderly dependents; and to amend the tax law, in relation to providing an additional personal income tax exemption for resident individuals in certain cases
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 213 of the elder law is amended by adding a new subdivision 6 to read as follows:
6. The office for the aging shall biennially report to the governor and legislature concerning the effects of subsection (c) of section six hundred sixteen of the tax law on programs offered under the auspices or with the support, direct or indirect, of the office for the aging. Such report shall include, but not be limited to, the use or non-use of this incentive in coordination with such programs, the extent to which this incentive has aided families in caring for elderly dependents, and coordination by the office of the availability of this assistance with other programs for the aged and recommendations for public information activities.
§ 2. Section 616 of the tax law is amended by adding a new subsection (c) to read as follows:
(c) Additional exemption. In addition to the exemptions provided for in subsection (a) of this section for taxable years beginning after December thirty-first, two thousand seventeen, a resident individual shall be allowed a New York exemption in an amount equal to the exemption provided for in subsection (a) of this section for each dependent who is of the age of sixty-two or older, who resides with such resident individual, and for whom the resident individual is entitled to an exemption for the taxable year for federal income tax purposes,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05073-01-9
A. 2110 2
provided however, that if the New York income taxes of a husband and wife are separately determined but their federal income tax is determined on a joint return, only one of them, at their option, shall be entitled to the additional exemption provided for in this subsection.
§ 3. This act shall take effect immediately.
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.