What's happening
This bill allows at-home parents in New York to deduct up to $10,000 of income earned from providing child care for up to two young children.
Why it matters
This deduction directly supports families who choose to have a parent stay home with young children, potentially making it more financially viable to forgo external employment in favor of at-home care.
By focusing the deduction on income earned from caring for up to two pre-school aged children, the bill specifically targets early childhood years, where childcare costs and decisions about parental employment are often most acute.
The policy could influence broader childcare dynamics in New York, potentially reducing demand for external daycare services and affecting the childcare industry, while also providing tax relief to families who might otherwise not benefit from traditional childcare credits.
Eligibility is carefully defined, including biological, adoptive, and legal guardians, ensuring a wide range of family structures qualify, but the deduction is limited to care provided in the parent’s own home, reinforcing the at-home care model.
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Who cares
At-home parents earning child care income
The bill would allow a personal income tax deduction equal to up to $10,000 earned providing care for up to two qualifying children.
Stepparents, adoptive parents and legal guardians
These caregivers could qualify as parents under the bill if they provide full-time care at home for their own qualifying preschool dependent children.
Parents seeking care for young children
The deduction would apply to care income for children age six or younger who have not yet enrolled in a certified elementary school program or enrolled during the tax year.
Headline styles
Deduct Child Care Expenses
Plain English, a few words. Used as the page title.
Sponsors
4 Multi-sponsors
History
- Held for consideration in ways and means
- 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
5602
2019-2020 Regular Sessions
IN ASSEMBLY
February 13, 2019
Introduced by M. of A. MANKTELOW, BRABENEC, DeSTEFANO, GIGLIO -- Multi- Sponsored by -- M. of A. McDONOUGH, MIKULIN, WALSH -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to deductions against personal income tax
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (v) to read as follows:
(v) Child care tax deduction. (1) A taxpayer shall be allowed a deduction against the tax imposed by this article. The amount of the deduction shall be equal to the amount of income not to exceed ten thousand dollars earned by an at home parent by providing child care services for up to two qualifying children.
(2)(A) For the purposes of this subsection, "at home parent" means a parent who provides full-time care at the parent's residence for one or more of the parent's own qualifying pre-school children and who claims the qualifying child as a dependent on the parent's individual income tax return for the taxable year for which the parent claims the credit.
(B) For the purposes of this subsection, "parent" means an individual who:
(i) is the biological mother or father of a qualifying child; or
(ii) is the stepfather or stepmother of a qualifying child; or
(iii) legally adopts a qualifying child; or has a qualifying child placed in the individual's home by a child placing agency for the purpose of legally adopting the child; or
(iv) is a legal guardian of a qualifying child.
(C) For the purposes of this subsection "qualifying child" means a child who is not older than six years of age and is yet to enroll in a certified elementary school program or has enrolled in a certified elementary school program at some point during the taxable year.
§ 2. This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08936-01-9
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.