Provides for a tax credit for a certain amount of money expended on the care of a qualifying disabled child.
Summary
This bill, titled the “disabled child care act,” would create a new refundable New York State personal income tax credit for taxpayers who pay qualified care expenses for a qualifying disabled child. The credit would equal 20% of up to $2,400 in eligible expenses per taxable year, and taxpayers with at least $240 in such expenses would also receive an additional $75 credit. If the credit exceeds the taxpayer’s liability, the excess would be paid out as an overpayment, including to taxpayers who otherwise are not required to file a return.
The bill defines a qualifying disabled child as a disabled child within the third degree of consanguinity who lives with the taxpayer and has autism, autism spectrum disorder, a developmental disability under the Mental Hygiene Law, or a physical disability. Qualified expenses include services and items needed to keep the child in the home, such as home health services, day care, personal care attendants, respite care, health care equipment and supplies, home modifications, and assistive devices, so long as those costs are not already covered by insurance or government programs. The bill would take effect on January 1 following enactment.
Impact
The bill would amend section 606 of the Tax Law by adding a new subsection establishing a refundable disabled child care credit. It would affect individual income taxpayers who are New York residents for the full taxable year and who incur eligible out-of-pocket care costs for a qualifying disabled child living in the household. It also gives the Tax Department authority to require receipts or other proof of payment, and it excludes claims for care provided in residences wholly exempt from real property taxation.
Sentiment
The available context shows no recorded committee debate or votes, so there is no documented opposition or support in the materials provided. Based on the bill’s structure and purpose, the measure appears to be framed as a family-support and disability-relief tax benefit intended to help offset caregiving costs for households caring for disabled children. The caption and text suggest a generally sympathetic policy goal focused on easing financial burdens on caregivers.
Contention
No specific points of contention are recorded in the provided transcripts or voting history. Potential areas of debate, based on the bill text, could include the fiscal cost of a refundable credit, the narrow eligibility rules limiting the benefit to certain disabled children and full-year New York residents, and the requirement that expenses not be reimbursed by insurance or public programs. Another possible issue is the exclusion of care provided in tax-exempt residences, which could affect some families differently than others.