New York A 635: Prohibits a pharmacist from substituting any anti-epileptic drug for a prescribed anti-epileptic drug without the informed consent of the prescriber and patient

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A00635 Summary:

BILL NOA00635 

&nbsp

SAME ASSAME AS S04383

&nbsp

SPONSORKim (MS)

&nbsp

COSPNSRPaulin, Simon, Otis, Stirpe, Zinerman, Lupardo, Hevesi, Braunstein, Eachus, Stern, Benedetto,
 DeStefano, Slater, Forrest, Jacobson

&nbsp

MLTSPNSRLevenberg

&nbsp

Amd §606, Tax L

&nbsp

Provides a tax credit for qualified caregiving expenses.

Go to top A00635 Actions:

BILL NOA00635 

&nbsp

01/08/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA00635 Committee&nbspVotes:

Go to topA00635 Floor&nbspVotes:

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

Go to topA00635 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 635

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. KIM, PAULIN, SIMON, OTIS, STIRPE, ZINERMAN,
 LUPARDO, HEVESI, BRAUNSTEIN, EACHUS, STERN, BENEDETTO, DeSTEFANO,
 SLATER, FORREST, JACOBSON -- Multi-Sponsored by -- M. of A. LEVENBERG
 -- read once and referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to providing a tax credit for
 qualified caregiving expenses; and to provide for the repeal of such
 provisions upon the expiration thereof

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

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (rrr) to read as follows:
 3 (rrr) Caregiving tax credit. (1) For taxable years beginning on or
 4 after January first, two thousand twenty-six, a qualified caregiver
 5 shall be allowed a credit against the tax imposed by this article for a
 6 portion of the total purchase price paid for a qualified caregiving
 7 expense by such a qualified caregiver for performing caregiving duties
 8 provided to a qualified family member that resided within this state.
 9 (2) For purposes of this section (A) "qualified caregiving expense"
 10 means payments made by the qualified caregiver for goods and services
 11 which are provided to or for the benefit of the qualifying family member
 12 or to assist the qualified caregiver in caring for the qualifying family
 13 member. Such expenses include, but are not limited to, home health agen-
 14 cy services, adult day care, companionship services, personal care
 15 attendant services, homemaker services, respite care, health care equip-
 16 ment, assistive devices and supplies, home modification, transportation,
 17 legal or financial services, and assistive technology.
 18 (B) "qualified family member" means an individual who is: (i) at least
 19 eighteen years of age during a taxable year; (ii) a resident of New York
 20 state; (iii) requires assistance with at least one activity of daily
 21 living (ADL), as certified by a licensed health care practitioner; and

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00187-01-5

 A. 635 2

 1 (iv) is an individual who qualifies as a dependent, spouse, domestic
 2 partner as defined by section four of the workers' compensation law,
 3 sibling, partner, parent or other relation by blood or marriage, includ-
 4 ing an in-law, grandparent, grandchild, step-parent, aunt, uncle, niece,
 5 or nephew of the qualified caregiver.
 6 (C) "qualified caregiver" means an individual who is a New York state
 7 resident taxpayer for the taxable year. In the case of a joint return,
 8 the term includes the individual and the individual's spouse. The quali-
 9 fied caregiver claiming the credit must have a federal adjusted gross
 10 income of seventy-five thousand dollars or less for an individual and
 11 one hundred fifty thousand dollars or less for a couple, and incur
 12 uncompensated expenses directly related to the care of a qualified fami-
 13 ly member. In addition, qualified caregivers must provide care to one or
 14 more eligible qualified family members during the taxable year, and be
 15 eligible to receive a credit against the family caregiver's state tax
 16 liability for the taxable year.
 17 (3) The credit established pursuant to this subsection shall be
 18 allowed for the taxable year in which the qualified caregiver incurred
 19 the qualified caregiving expense. The credit established under this