New York A 6774: Increases medicaid reimbursement payment aggregate for private duty nursing services and care

Bill Text

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A06774 Summary:

BILL NOA06774 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORRomero

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COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

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Relates to the child and dependent care credit; increases the percentage of the federal credit.

Go to top A06774 Actions:

BILL NOA06774 

&nbsp

03/14/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA06774 Committee&nbspVotes:

Go to topA06774 Floor&nbspVotes:

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

Go to topA06774 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6774

 2025-2026 Regular Sessions

 IN ASSEMBLY

 March 14, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to the child and dependent care
 credit

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

 1 Section 1. Paragraph 1 of subsection (c) of section 606 of the tax
 2 law, as amended by section 1 of part M of chapter 63 of the laws of
 3 2000, is amended to read as follows:
 4 (1) A taxpayer shall be allowed a credit as provided herein equal to
 5 the applicable percentage of the credit allowable under section twenty-
 6 one of the internal revenue code for the same taxable year (without
 7 regard to whether the taxpayer in fact claimed the credit under such
 8 section twenty-one for such taxable year). The applicable percentage
 9 shall be the sum of (i) twenty percent and (ii) a multiplier multiplied
 10 by a fraction. For taxable years beginning in nineteen hundred ninety-
 11 six and nineteen hundred ninety-seven, the numerator of such fraction
 12 shall be the lesser of (i) four thousand dollars or (ii) fourteen thou-
 13 sand dollars less the New York adjusted gross income for the taxable
 14 year, provided, however, the numerator shall not be less than zero. For
 15 the taxable year beginning in nineteen hundred ninety-eight, the numera-
 16 tor of such fraction shall be the lesser of (i) thirteen thousand
 17 dollars or (ii) thirty thousand dollars less the New York adjusted gross
 18 income for the taxable year, provided, however, the numerator shall not
 19 be less than zero. For taxable years beginning in nineteen hundred nine-
 20 ty-nine, the numerator of such fraction shall be the lesser of (i)
 21 fifteen thousand dollars or (ii) fifty thousand dollars less the New
 22 York adjusted gross income for the taxable year, provided, however, the
 23 numerator shall not be less than zero. For taxable years beginning after
 24 nineteen hundred ninety-nine, the numerator of such fraction shall be
 25 the lesser of (i) fifteen thousand dollars or (ii) sixty-five thousand

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08484-01-5

 A. 6774 2

 1 dollars less the New York adjusted gross income for the taxable year,
 2 provided, however, the numerator shall not be less than zero. The denom-
 3 inator of such fraction shall be four thousand dollars for taxable years
 4 beginning in nineteen hundred ninety-six and nineteen hundred ninety-
 5 seven, thirteen thousand dollars for the taxable year beginning in nine-
 6 teen hundred ninety-eight, and fifteen thousand dollars for taxable
 7 years beginning after nineteen hundred ninety-eight. The multiplier
 8 shall be ten percent for taxable years beginning in nineteen hundred
 9 ninety-six, forty percent for taxable years beginning in nineteen
 10 hundred ninety-seven, and eighty percent for taxable years beginning
 11 after nineteen hundred ninety-seven. Provided, however, for taxable
 12 years beginning after nineteen hundred ninety-nine, for a person whose
 13 New York adjusted gross income is less than forty thousand dollars, such
 14 applicable percentage shall be equal to (i) one hundred percent, plus
 15 (ii) ten percent multiplied by a fraction whose numerator shall be the
 16 lesser of (i) fifteen thousand dollars or (ii) forty thousand dollars
 17 less the New York adjusted gross income for the taxable year, provided
 18 such numerator shall not be less than zero, and whose denominator shall
 19 be fifteen thousand dollars. Provided, however, for taxable years
 20 beginning