S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4373
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 3, 2011
                                      ___________
       Introduced  by  M. of A. RAIA, OAKS, RABBITT -- Multi-Sponsored by -- M.
         of A. BURLING, CALHOUN, CONTE,  CROUCH,  FINCH,  FITZPATRICK,  GIGLIO,
         HAYES,   KOLB,  McDONOUGH,  McKEVITT,  J. MILLER,  SALADINO,  TEDISCO,
         THIELE, TOBACCO -- read once and referred to the Committee on Ways and
         Means
       AN ACT to amend the tax law, in  relation  to  excluding  from  personal
         income taxation moneys paid by certain persons for prescription drugs
         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 612 of the tax law is amended  by
    2  adding a new paragraph 39 to read as follows:
    3    (39)  THE  AMOUNT, UP TO ONE THOUSAND DOLLARS, PAID FOR ANY MEDICATION
    4  PRESCRIBED BY A DOCTOR, NURSE OR OTHER CERTIFIED HEALTH PROFESSIONAL FOR
    5  THE TREATMENT OF ANY  ILLNESS  OR  PHYSICAL  AILMENT  OF  THE  TAXPAYER,
    6  PROVIDED  THE  TAXPAYER  IS OVER SIXTY-FIVE YEARS OLD AND THE TAXPAYER'S
    7  NEW YORK ADJUSTED GROSS INCOME IS  BELOW  OR  EQUAL  TO  SIXTY  THOUSAND
    8  DOLLARS.
    9    S 2. This act shall take effect immediately and shall apply to taxable
   10  years beginning on or after January 1, 2011.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06627-01-1