New York S 6966: Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child

Bill Text

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S06966 Summary:

BILL NOS06966 

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SAME ASNo Same As

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SPONSORLANZA

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child.

Go to top S06966 Actions:

BILL NOS06966 

&nbsp

03/27/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06966 Committee&nbspVotes:

Go to topS06966 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS06966 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6966

 2025-2026 Regular Sessions

 IN SENATE

 March 27, 2025
 ___________

 Introduced by Sen. LANZA -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to enacting the "disabled child
 care act"

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Short title. This act shall be known and may be cited as
 2 the "disabled child care act".
 3 § 2. Section 606 of the tax law is amended by adding a new subsection
 4 (bbb) to read as follows:
 5 (bbb) Disabled child care credit. (1) A taxpayer shall be allowed a
 6 credit against the tax imposed under section six hundred one of this
 7 part equal to twenty percent of qualified care expenses which are equal
 8 to or less than two thousand four hundred dollars for the taxable year
 9 that are paid by the taxpayer for the care of a qualifying disabled
 10 child. A taxpayer with qualified care expenses pursuant to the preced-
 11 ing sentence which are equal to or in excess of two hundred forty
 12 dollars for any taxable year shall receive an additional seventy-five
 13 dollar credit against the tax imposed under section six hundred one of
 14 this part. If the credit or credits provided pursuant to this section
 15 exceed the tax for such taxable year, the taxpayer may receive, and the
 16 comptroller, subject to a certificate of the commissioner, shall pay as
 17 an overpayment, without interest, any excess between such tax as so
 18 reduced and the amount of the creditor credits. If a taxpayer is not
 19 required to file a return pursuant to section six hundred one of this
 20 part, a taxpayer may nevertheless receive and the comptroller, subject
 21 to a certificate of the commissioner, shall pay as an overpayment the
 22 full amount of the credit or credits, without interest.
 23 (2) As used in this subsection:
 24 (A) "Qualifying disabled child" is a disabled child of the taxpayer
 25 within the third degree of consanguinity who resides with the taxpayer

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11097-01-5

 S. 6966 2

 1 and who has autism, autism spectrum disorder, developmental disabilities
 2 as defined in subdivision twenty-two of section 1.03 of the mental
 3 hygiene law or is physically disabled.
 4 (B) "Qualified care expenses" are payments made by the taxpayer for
 5 goods and services necessary to allow the qualifying disabled child to
 6 be maintained in the taxpayer's residence which goods and services are:
 7 (i) provided to or for the benefit of the qualifying disabled child or
 8 to assist the taxpayer in caring for the qualifying disabled child; and
 9 (ii) not compensated for by insurance or federal or state programs. Such
 10 expenses include, but are not limited to, home health agency services,
 11 day care, personal care attendant services, respite care, health care
 12 equipment and supplies, home modification, or any services necessary to
 13 provide help in two or more activities in daily living, or for the
 14 provision of assistive devices.
 15 (3) When two or more taxpayers who are members of a household meet the
 16 qualifications for a credit or credits pursuant to this subsection, the
 17 credit or credits shall be equally divided between or among such indi-
 18 viduals unless such individuals file with the commissioner a written
 19 agreement setting forth a different division. Where a joint income tax
 20 return has been filed pursuant to this chapter by a taxpayer and such
 21 taxpayer's spouse (or where both spouses are ta