S 6966: Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child.

  
  STATE OF NEW YORK ________________________________________________________________________ 6966 2025-2026 Regular Sessions  IN SENATE March 27, 2025 ___________ Introduced by Sen. LANZA -- 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 enacting the "disabled child care act" The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "disabled child care act". 3 § 2. Section 606 of the tax law is amended by adding a new subsection 4 (bbb) to read as follows: 5 (bbb) Disabled child care credit. (1) A taxpayer shall be allowed a 6 credit against the tax imposed under section six hundred one of this 7 part equal to twenty percent of qualified care expenses which are equal 8 to or less than two thousand four hundred dollars for the taxable year 9 that are paid by the taxpayer for the care of a qualifying disabled 10 child. A taxpayer with qualified care expenses pursuant to the preced- 11 ing sentence which are equal to or in excess of two hundred forty 12 dollars for any taxable year shall receive an additional seventy-five 13 dollar credit against the tax imposed under section six hundred one of 14 this part. If the credit or credits provided pursuant to this section 15 exceed the tax for such taxable year, the taxpayer may receive, and the 16 comptroller, subject to a certificate of the commissioner, shall pay as 17 an overpayment, without interest, any excess between such tax as so 18 reduced and the amount of the creditor credits. If a taxpayer is not 19 required to file a return pursuant to section six hundred one of this 20 part, a taxpayer may nevertheless receive and the comptroller, subject 21 to a certificate of the commissioner, shall pay as an overpayment the 22 full amount of the credit or credits, without interest. 23 (2) As used in this subsection: 24 (A) "Qualifying disabled child" is a disabled child of the taxpayer 25 within the third degree of consanguinity who resides with the taxpayer EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11097-01-5 
 S. 6966 2 1 and who has autism, autism spectrum disorder, developmental disabilities 2 as defined in subdivision twenty-two of section 1.03 of the mental 3 hygiene law or is physically disabled. 4 (B) "Qualified care expenses" are payments made by the taxpayer for 5 goods and services necessary to allow the qualifying disabled child to 6 be maintained in the taxpayer's residence which goods and services are: 7 (i) provided to or for the benefit of the qualifying disabled child or 8 to assist the taxpayer in caring for the qualifying disabled child; and 9 (ii) not compensated for by insurance or federal or state programs. Such 10 expenses include, but are not limited to, home health agency services, 11 day care, personal care attendant services, respite care, health care 12 equipment and supplies, home modification, or any services necessary to 13 provide help in two or more activities in daily living, or for the 14 provision of assistive devices. 15 (3) When two or more taxpayers who are members of a household meet the 16 qualifications for a credit or credits pursuant to this subsection, the 17 credit or credits shall be equally divided between or among such indi- 18 viduals unless such individuals file with the commissioner a written 19 agreement setting forth a different division. Where a joint income tax 20 return has been filed pursuant to this chapter by a taxpayer and such 21 taxpayer's spouse (or where both spouses are taxpayers and have filed 22 such joint return), who qualify for such credit or credits, the credit 23 or credits, or the portion thereof if divided, to which the spouse is 24 entitled shall be applied against the tax of both spouses and any over- 25 payment shall be made to both spouses. Where any return required to be 26 filed pursuant to this chapter is combined with any return of tax 27 imposed pursuant to the authority of this chapter or any other law if 28 such tax is administered by the commissioner, the credit or credits or 29 the portion thereof if divided, allowed to the taxpayer may be applied 30 by the commissioner toward any liability for the aforementioned taxes. 31 (4) No credit or credits or portion thereof shall be granted under 32 this subsection with respect to care provided in a residence that is 33 wholly exempted from real property taxation or to an individual who is 34 not a resident individual of the state for the entire taxable year. The 35 right to claim a credit or credits or a portion thereof, where such 36 credit or credits have been divided under this subsection, shall be 37 personal to the qualified taxpayer and shall not survive such taxpayer's 38 death, but such right may be exercised on behalf of a claimant by such 39 claimant's legal guardian or attorney in fact during such claimant's 40 lifetime. 41 (5) The commissioner may require a taxpayer to furnish as support of 42 such taxpayer's claim for credit under this subsection receipts for 43 qualified care expenses or other such proofs of payment as shall satisfy 44 the commissioner. 45 § 3. This act shall take effect on the first of January next succeed- 46 ing the date on which it shall have become a law.