New York S 4487: Prohibits bullying on school property and enacts the "Law to Encourage the Acceptance of All Differences (LEAD)"

Bill Text

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S04487 Summary:

BILL NOS04487 

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SAME ASNo Same As

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SPONSORASHBY

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COSPNSRBORRELLO, CANZONERI-FITZPATRICK, CHAN, GALLIVAN, GRIFFO, HELMING, MATTERA, OBERACKER, PALUMBO,
 RHOADS, ROLISON, SCARCELLA-SPANTON, TEDISCO, WEBER, WEIK

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MLTSPNSR

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Amd §606, Tax L

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Relates to payment of a supplemental empire state child tax credit for the tax year 2024 and thereafter equal to $1000 per qualified newborn.

Go to top S04487 Actions:

BILL NOS04487 

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02/05/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04487 Committee&nbspVotes:

Go to topS04487 Floor&nbspVotes:

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

Go to topS04487 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4487

 2025-2026 Regular Sessions

 IN SENATE

 February 5, 2025
 ___________

 Introduced by Sens. ASHBY, GALLIVAN, HELMING, MATTERA, OBERACKER,
 RHOADS, ROLISON, SCARCELLA-SPANTON, TEDISCO, WEBER -- 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 payment of a supplemental
 empire state child tax credit

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

 1 Section 1. Subsection (c-1) of section 606 of the tax law is amended
 2 by adding a new paragraph 6 to read as follows:
 3 (6) (A) For tax year two thousand twenty-six and thereafter, the
 4 commissioner shall issue a payment of a supplemental empire state child
 5 tax credit in the amount of one thousand dollars for taxpayers who qual-
 6 ify to claim a newborn as a dependent as defined under section one
 7 hundred fifty-two of the federal internal revenue code, for each such
 8 newborn of the taxpayer that may be so claimed as a dependent. If the
 9 amount of the credit allowable under this subsection for any taxable
 10 year shall exceed the taxpayer's tax for such year, the excess shall be
 11 treated as an overpayment of tax to be credited or refunded in accord-
 12 ance with the provisions of section six hundred eighty-six of this arti-
 13 cle, provided, however, that no interest shall be paid thereon.
 14 (B) For the purposes of this paragraph, the term "newborn" shall mean
 15 a child born in the current or previous tax year who has not been previ-
 16 ously claimed as a dependent.
 17 (C) The supplemental payment pursuant to this paragraph shall be
 18 allowed to taxpayers who timely filed returns pursuant to section six
 19 hundred fifty-one of this article, as determined with regard to any
 20 extensions pursuant to section six hundred fifty-seven of this article.
 21 § 2. This act shall take effect April 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08938-01-5

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