New York S 6092: Establishes the New York state foreign dependent children tax inclusion act

Bill Text

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S06092 Summary:

BILL NOS06092 

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SAME ASNo Same As

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SPONSORPARKER

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COSPNSR

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MLTSPNSR

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Amd §§614 & 616, Tax L

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Establishes the New York state foreign dependent children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child.

Go to top S06092 Actions:

BILL NOS06092 

&nbsp

03/05/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06092 Committee&nbspVotes:

Go to topS06092 Floor&nbspVotes:

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

Go to topS06092 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6092

 2025-2026 Regular Sessions

 IN SENATE

 March 5, 2025
 ___________

 Introduced by Sen. PARKER -- 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 establishing the New York
 state foreign dependent children tax inclusion 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 "New York state foreign dependent children tax inclusion act".
 3 § 2. Subsection (c) of section 614 of the tax law, as amended by chap-
 4 ter 170 of the laws of 1994, is amended to read as follows:
 5 (c) Head of household. (1) For taxable years beginning after nineteen
 6 hundred ninety-six, the New York standard deduction of an individual who
 7 is a head of household shall be ten thousand five hundred dollars; for
 8 taxable years beginning in nineteen hundred ninety-six, such standard
 9 deduction shall be ten thousand dollars; for taxable years beginning in
 10 nineteen hundred ninety-five, such standard deduction shall be eight
 11 thousand one hundred fifty dollars; and for taxable years beginning
 12 after nineteen hundred eighty-nine and before nineteen hundred ninety-
 13 five, such standard deduction shall be seven thousand dollars.
 14 (2) (A) For taxable years beginning after two thousand twenty-six, an
 15 individual providing support to a dependent child or children residing
 16 outside of the United States shall be deemed head of household for
 17 purposes of this subsection where the individual provides proof of:
 18 (i) the legal relationship between the individual and their dependent
 19 child or children; and
 20 (ii) the amount of money which the dependent child or children
 21 received from the individual.
 22 (B) Support provided to children outside of the United States means
 23 money or other financial support which is sent or transferred outside
 24 the United States to a dependent child of the individual.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10562-01-5

 S. 6092 2

 1 (C) For the purposes of this subsection, the term "dependent child"
 2 shall mean any child of the individual who is age eighteen or younger.
 3 (D) Any taxpayer who submits a false or fraudulent document to the
 4 department regarding the proof required pursuant to this subsection
 5 shall be subject to the penalty imposed pursuant to subsection (cc) of
 6 section six hundred eighty-five of this article.
 7 § 3. Section 616 of the tax law is amended by adding a new subsection
 8 (c) to read as follows:
 9 (c) Foreign dependent children. For taxable years beginning after two
 10 thousand twenty-six, a resident individual shall be allowed a New York
 11 exemption of one thousand dollars for each dependent child residing
 12 outside of the United States. Such individual shall provide proof of the
 13 legal relationship between the individual and their dependent child or
 14 children and the amount of money the individual provides to the depend-
 15 ent child or children. Any taxpayer who submits a false or fraudulent
 16 document to the department regarding the proof required pursuant to this
 17 subsection shall be subject to the penalty imposed pursuant to
 18 subsection (cc) of section six hundred eighty-five of this article. For
 19 purposes of this subsection, the term "dependent child" shall me