New York S 8632: Relates to permitting the education department to renew limited and provisional permits for an additional twelve months

Bill Text

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S08632 Summary:

BILL NOS08632 

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SAME ASNo Same As

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SPONSORGOUNARDES

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Relates to the calculation of credits for certain household and dependent care services necessary for gainful employment; removes some references to provisions in the federal budget reconciliation act of 2025.

Go to top S08632 Actions:

BILL NOS08632 

&nbsp

12/22/2025REFERRED TO RULES

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS08632 Committee&nbspVotes:

Go to topS08632 Floor&nbspVotes:

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

Go to topS08632 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8632

 2025-2026 Regular Sessions

 IN SENATE

 December 22, 2025
 ___________

 Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
 printed to be committed to the Committee on Rules

 AN ACT to amend the tax law, in relation to the calculation of certain
 credits for dependent care services necessary for gainful employment

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

 1 Section 1. Subsection (c) of section 606 of the tax law, as amended by
 2 chapter 309 of the laws of 1996, paragraph 1 as amended by section 1 of
 3 part M of chapter 63 of the laws of 2000, paragraph 1-a as added by
 4 section 1 and paragraph 1-b as added by section 2 of part T of chapter
 5 59 of the laws of 2017, and paragraph 4 as amended by section 2 of part
 6 J of chapter 59 of the laws of 2014, is amended to read as follows:
 7 (c) Credit for certain household and dependent care services necessary
 8 for gainful employment.
 9 (1) A taxpayer shall be allowed a credit as provided herein equal to
 10 the applicable percentage of the credit allowable under section twenty-
 11 one of the internal revenue code for the same taxable year (without
 12 regard to whether the taxpayer in fact claimed the credit under such
 13 section twenty-one for such taxable year). The applicable percentage
 14 shall be the sum of (i) twenty percent and (ii) a multiplier multiplied
 15 by a fraction. [For taxable years beginning in nineteen hundred ninety-
 16 six and nineteen hundred ninety-seven, the numerator of such fraction
 17 shall be the lesser of (i) four thousand dollars or (ii) fourteen thou-
 18 sand dollars less the New York adjusted gross income for the taxable
 19 year, provided, however, the numerator shall not be less than zero. For
 20 the taxable year beginning in nineteen hundred ninety-eight, the numera-
 21 tor of such fraction shall be the lesser of (i) thirteen thousand
 22 dollars or (ii) thirty thousand dollars less the New York adjusted gross
 23 income for the taxable year, provided, however, the numerator shall not
 24 be less than zero. For taxable years beginning in nineteen hundred nine-
 25 ty-nine, the numerator of such fraction shall be the lesser of (i)

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14217-01-5

 S. 8632 2

 1 fifteen thousand dollars or (ii) fifty thousand dollars less the New
 2 York adjusted gross income for the taxable year, provided, however, the
 3 numerator shall not be less than zero.] For taxable years beginning
 4 after nineteen hundred ninety-nine, the numerator of such fraction shall
 5 be the lesser of (i) fifteen thousand dollars or (ii) sixty-five thou-
 6 sand dollars less the New York adjusted gross income for the taxable
 7 year, provided, however, the numerator shall not be less than zero. The
 8 denominator of such fraction shall be [four thousand dollars for taxable
 9 years beginning in nineteen hundred ninety-six and nineteen hundred
 10 ninety-seven, thirteen thousand dollars for the taxable year beginning
 11 in nineteen hundred ninety-eight, and] fifteen thousand dollars for
 12 taxable years beginning after nineteen hundred ninety-eight. The multi-
 13 plier shall be [ten percent for taxable years beginning in nineteen
 14 hundred ninety-six, forty percent for taxable years beginning in nine-
 15 teen hundred ninety-seven, and] eighty percent for taxable years begin-
 16 ning after nineteen hundred ninety-seven. Provided, however, for taxable
 17 years beginning after ninet