New York A 3945: Enacts "the rural caregiver relief act"; appropriation

Bill Text

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A03945 Summary:

BILL NOA03945 

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SAME ASNo Same As

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SPONSORSantabarbara

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L; add §226, amd §§206 & 202, Eld L

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Enacts "the rural caregiver relief act"; provides a tax credit for unpaid family caregivers in an amount equal to $3,000 (Part A); establishes a workplace flexibility grant program to support informal caregivers by awarding grants to businesses who offer remote work options, paid leave and flexible schedules to employees who are informal caregivers (Part B); determines the training and assistance available to informal caregivers in rural areas by requiring the director of the aging to conduct a review (Part C); relates to the provision of a transportation assistance stipend for informal caregivers in rural areas of the state (Part D); makes an appropriation to the office for the aging to support the provisions of this act (Part E).

Go to top A03945 Actions:

BILL NOA03945 

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01/30/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03945 Committee&nbspVotes:

Go to topA03945 Floor&nbspVotes:

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

Go to topA03945 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3945

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. SANTABARBARA -- 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
 unpaid family caregivers (Part A); to amend the elder law, in relation
 to establishing a workplace flexibility grant program to support
 informal caregivers (Part B); to amend the elder law, in relation to
 determining the training and assistance available to informal caregiv-
 ers in rural areas (Part C); to amend the elder law, in relation to
 the provision of a transportation assistance stipend for informal
 caregivers in rural areas of the state (Part D); and making an appro-
 priation relating to funding for the office for the aging (Part E)

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

 1 Section 1. This act enacts into law components of legislation relating
 2 to "the rural caregiver relief act". Each component is wholly contained
 3 within a Part identified as Parts A through E. The effective date for
 4 each particular provision contained within such Part is set forth in the
 5 last section of such Part. Any provision in any section contained within
 6 a Part, including the effective date of the Part, which makes a refer-
 7 ence to a section "of this act", when used in connection with that
 8 particular component, shall be deemed to mean and refer to the corre-
 9 sponding section of the Part in which it is found. Section three of this
 10 act sets forth the general effective date of this act.

 11 PART A

 12 Section 1. Section 606 of the tax law is amended by adding a new
 13 subsection (qqq) to read as follows:
 14 (qqq) Caregiving tax credit. (1) For taxable years beginning on or
 15 after January first, two thousand twenty-five, a qualified caregiver
 16 shall be allowed a credit against the tax imposed by this article in an

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05792-01-5

 A. 3945 2

 1 amount equal to three thousand dollars for the care of a qualified fami-
 2 ly member for at least twenty hours per week.
 3 (2) For purposes of this section: (A) "qualified family member" means
 4 an individual who is: (i) at least eighteen years of age during a taxa-
 5 ble year; (ii) a resident of New York state; (iii) requires assistance
 6 with at least one activity of daily living (ADL), as certified by a
 7 licensed health care practitioner; and (iv) is an individual who quali-
 8 fies as a dependent, spouse, domestic partner as defined by section four
 9 of the workers' compensation law, sibling, partner, parent or other
 10 relation by blood or marriage, including an in-law, grandparent, grand-
 11 child, step-parent, aunt, uncle, niece, or nephew of the qualified care-
 12 giver.
 13 (B) "qualified caregiver" means an individual who is a New York state
 14 resident taxpayer for