New York A 8176: Enacts the New York commission for the deaf and hard of hearing act

Bill Text

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A08176 Summary:

BILL NOA08176 

&nbsp

SAME ASSAME AS S02238-A

&nbsp

SPONSORLee

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Amends the school tax reduction credit for residents of cities with a population over one million; implements a child tax credit in such cities.

Go to top A08176 Actions:

BILL NOA08176 

&nbsp

05/05/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA08176 Committee&nbspVotes:

Go to topA08176 Floor&nbspVotes:

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

Go to topA08176 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8176

 2025-2026 Regular Sessions

 IN ASSEMBLY

 May 5, 2025
 ___________

 Introduced by M. of A. LEE -- read once and referred to the Committee on
 Ways and Means

 AN ACT to amend the tax law, in relation to the school tax reduction
 credit for residents of a city with a population over one million, and
 implementing a child tax credit for residents of such cities

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

 1 Section 1. Subsection (ggg) of section 606 of the tax law is amended
 2 by adding a new paragraph 4-c to read as follows:
 3 (4-c) Provided however, that for taxable years beginning after the
 4 effective date of this paragraph, the credit amount equal to the "fixed"
 5 amount provided by paragraph four-a of this subsection plus the "rate
 6 reduction" amount provided by paragraph four-b of this subsection shall
 7 be reduced by twenty dollars for each one thousand dollars by which a
 8 taxpayer's income exceeds:
 9 (A) Seventy-five thousand dollars for unmarried individuals, a head of
 10 a household, or a married individual filing a separate return, or
 11 (B) One hundred fifty thousand dollars for married individuals who
 12 make a single return jointly or surviving spouses.
 13 Provided, however, that the credit amount shall never be reduced below
 14 zero.
 15 § 2. Section 606 of the tax law is amended by adding a new subsection
 16 (qqq) to read as follows:
 17 (qqq) Child tax credit for residents of a city with a population over
 18 one million. (1) For taxable years beginning after the effective date of
 19 this subsection, a child tax credit of three hundred dollars per quali-
 20 fying child shall be allowed to a resident taxpayer of the state who is
 21 a resident of a city with a population over one million, as provided in
 22 this subsection. For the purposes of this subsection, "qualifying child"
 23 shall mean a child who meets the definition of qualifying child under 26
 24 USC §24(c)(1), except that such term shall also include qualifying chil-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01160-04-5

 A. 8176 2

 1 dren who have not attained the age of eighteen. If the amount of the
 2 credit allowed under this subsection for any taxable year on or after
 3 the effective date of this subsection shall exceed the taxpayer's tax
 4 for such year, the excess shall be treated as an overpayment of tax to
 5 be credited or refunded in accordance with the provisions of section six
 6 hundred eighty-six of this article, provided, however, that no interest
 7 shall be paid thereon.
 8 (2) The amount of the credit under this subsection shall be determined
 9 based upon the taxpayer's income as defined in subparagraph (ii) of
 10 paragraph (b) of subdivision four of section four hundred twenty-five of
 11 the real property tax law.
 12 (3) The amount of the credit under this subsection shall be reduced by
 13 ten dollars for each one thousand dollars by which the taxpayer's income
 14 exceeds:
 15 (A) One hundred sixty thousand dollars for a head of a household or a
 16 married individual filing a separate return, or
 17 (B) Three hundred twenty thousand dollars for married individuals who
 18 make a single return jointly or surviving spouses.
 19 Provided, however, that the credit amount shall never be reduced below
 20 zero.
 21 (4) Such resident taxpayer must provide the social security number or
 22 individual taxpayer identification number for each qualifying child in
 23 order to claim the credit provided in this subsection.
 24 (5) If a taxpayer changes sta