New York A 5803: Increases personal income tax exemption for persons with dependent senior citizen residing with them, requires report by office for the aging on effect of exemption

Bill Text

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A05803 Summary:

BILL NOA05803 

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SAME ASNo Same As

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SPONSORNorber

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COSPNSR

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MLTSPNSR

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Amd §213, Eld L; amd §616, Tax L

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Provides a resident taxpayer an additional personal income tax exemption for each dependent who is 65 years of age or older and who is residing with the taxpayer; requires the office for the aging to biennially report to the governor and legislature concerning the effects of such additional tax exemption on programs offered under the auspices or with the support, direct or indirect, of the office for the aging.

Go to top A05803 Actions:

BILL NOA05803 

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02/20/2025referred to aging

01/07/2026referred to aging

05/20/2026held for consideration in aging

Go to topA05803 Committee&nbspVotes:

Committee:AGING Chair:Seawright 
DATE:05/20/2026AYE/NAY:17/11 Action: Held for Consideration SeawrightAyeBrook-KrasnyNay

RamosAyeSmithNay

SternNayGallahanNay

FallAyeBendettNay

RajkumarAyeChangNay

ForrestExcusedNovakhovNay

ZinermanAyeDiPietroNay

GibbsAyeChludzinskiNay

LucasAyeNorberNay

EachusAye

ZaccaroAye

ShresthaAye

BergerAye

RagaAye

GriffinAye

WrightExcused

YegerNay

HooksAye

TorresAye

CashmanAye

MorenoAye

Go to topA05803 Floor&nbspVotes:

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

Go to topA05803 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5803

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 20, 2025
 ___________

 Introduced by M. of A. NORBER -- 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 Assem-
 bly, do enact as follows:

 1 Section 1. Legislative intent. The legislature hereby finds and
 2 declares that existing programs to encourage the elderly to remain in
 3 their own homes or the homes of caring relatives, including the informal
 4 caregivers and respite programs, as well as other programs provided
 5 under the auspices of the state office for the aging to provide assist-
 6 ance to families to care for their elderly, could be enhanced by the
 7 provision of an additional incentive to families to further stimulate
 8 the retention of the elderly at home and that limited financial relief
 9 to families offered in conjunction with existing programs, would result
 10 in closer familial ties and a more satisfactory life for our elderly.
 11 The legislature further finds and declares that the creation, enhance-
 12 ment and stimulation of such programs is to the benefit of the public as
 13 well as to the individual family, and that such creation, enhancement
 14 and stimulation aid in maintaining the dignity and quality of life of
 15 aged and elderly persons.
 16 The legislature additionally finds and declares that such creation of
 17 programs and enhancement of other existing programs should include a
 18 recognition of the financial commitment and obligation of the family,
 19 and that the state has a moral obligation to be of assistance in such
 20 situations, and that although the state can in no manner place a finan-
 21 cial value on the provision of assistance by a family to its elderly and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09581-01-5

 A. 5803 2

 1 aged relatives, the state can and should recognize that such efforts
 2 inure not only to the family's but also the general public's good.
 3 § 2. Section 213 of the elder law is amended by adding a new subdivi-
 4 sion 6 to read as follows:
 5 6. The office for the aging shall biennially report to the governor
 6 and legislature concerning the effects of subsection (c) of section six
 7 hundred sixteen of the tax law on programs offered under the auspices or
 8 with the support, direct or indirect, of the office for the aging. Such
 9 report shall include, but not be limited to, the use or non-use of this
 10 incentive in coordination with such programs, the extent to which this
 11 incentive has aided f