What's happening
This bill creates a tax credit for New Yorkers who pay for the care of qualifying senior family members with limited income.
Why it matters
Targets Middle- and Lower-Income Families. The credit is only available to single filers with incomes up to $45,000 and married filers up to $60,000, focusing the benefit on those most likely to struggle with elder care costs.
Supports Keeping Seniors at Home. By subsidizing expenses like home health aides, adult day care, and home modifications, the bill encourages families to care for elderly relatives at home rather than relying on institutional care.
Limits and Structure of the Credit. The credit is capped at 20% of eligible expenses, up to $555 per year, and is refundable—meaning it can benefit taxpayers even if they owe no state income tax, directly reducing out-of-pocket costs.
Eligibility and Documentation Requirements. Only close family members (within the third degree of relation) who are over 60, have limited income, and live with the taxpayer for at least six months qualify; recipients must provide documentation for expenses to claim the credit, aiming to prevent abuse and ensure funds are used as intended.
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Who cares
Headline styles
Tax Credit for Caregivers
Plain English, a few words. Used as the page title.
Sponsors
3 Co-sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4166
2019-2020 Regular Sessions
IN ASSEMBLY
February 1, 2019
Introduced by M. of A. ENGLEBRIGHT, THIELE -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing the "caregiver's assistance act"
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Short title. This act shall be known and may be cited as the "caregiver's assistance act".
§ 2. Section 606 of the tax law is amended by adding a new subsection (jjj) to read as follows:
(jjj) Elder care credit. (1) A taxpayer shall be allowed a credit against the tax imposed by this article for qualified care expenses paid by the taxpayer for the care of a qualifying senior family member. The amount of the credit shall equal the lesser of twenty percent of the qualified care expenses paid by the taxpayer during the taxable year or five hundred fifty-five dollars, whichever is less. If the credit or credits provided pursuant to this section shall exceed the taxpayer's tax for such taxable year, the excess shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section six hundred eighty-six of this article, provided, however, that no interest shall be paid thereon. No credit shall be granted under this subsection if (i) the taxpayer's New York adjusted gross income is greater than forty-five thousand dollars for a single taxpayer or sixty thousand dollars for married taxpayers, or (ii) if the taxpayer has claimed the credit authorized in subsection (c) of this section for qualified care expenses paid for the care of a qualifying senior family member.
(2) As used in this subsection:
(A) "Taxpayer" shall mean a resident taxpayer, but shall not include a a part-year resident taxpayer.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08500-01-9
A. 4166 2
(B) "Qualifying senior family member" shall mean a person who resided with the taxpayer for at least six months during the taxable year for which credit is claimed, is within the third degree of consanguinity to the taxpayer, is at least sixty years of age on or before December thirty-first of the taxable year for which credit is claimed and has a New York adjusted gross income for the taxably year for which credit is claimed of thirteen thousand dollars or less for a single family member or twenty thousand dollars or less for a senior family member and his or her spouse. A qualifying senior family member includes a person who otherwise meets the qualifications specified in the preceding sentence but who occupies a separate room or rooms in or at the residence of the taxpayer, such as those commonly referred to as mother-in-law apartments, but shall not include a tenant, subtenant, roomer or boarder who pays a lease or rental fee to the taxpayer for the space.
(C) "Qualified care expenses" shall mean payments made by the taxpayer for goods and services necessary to allow the qualifying senior family member to be maintained in the taxpayer's residence that are: (i) provided to or for the benefit of the qualifying senior family member or to assist the taxpayer in caring for the qualifying senior family member and may be provided by an organization or an individual not related to the taxpayer or the qualifying senior family member; and (ii) not compensated for by insurance or federal or state programs. Such expenses include, but not be limited to, home health agency services, adult day care, companionship services, personal care attendant services, homemaker services, respite care, health care equipment and supplies, home modification, or any other services necessary to provide assistance in two or more activities in daily living.
(3) When two or more taxpayers who do not file joint tax returns may claim credit for the same qualifying senior family member or members pursuant to this subsection, the credit or credits shall be equally divided between or among such individuals unless such individuals file with the commissioner a written agreement setting forth a different division.
(4) The commissioner may require a taxpayer to furnish as support of his or her claim for credit under this subsection receipts for qualified care expenses or other such proofs of payment as shall satisfy the commissioner.
§ 3. This act shall take effect immediately and shall apply to all taxable years beginning on and after January first, two thousand twenty.
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.