Bill Text: NY S05256 | 2009-2010 | General Assembly | Introduced
Bill Title: Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.
Spectrum: Moderate Partisan Bill (Democrat 4-1)
Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05256 Detail]
Download: New_York-2009-S05256-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5256
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
___________
Introduced by Sen. HASSELL-THOMPSON -- read twice and ordered printed,
and when printed to be committed to the Committee on Investigations
and Government Operations
AN ACT to amend the tax law, in relation to providing for a deduction
from personal gross income for expenses incurred in the adoption of a
child
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 OF ADOPTION AGENCY FEES AND ANY AND ALL MEDICAL AND
4 LEGAL FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
5 BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
6 A CHILD.
7 S 2. This act shall take effect immediately and shall apply to all
8 taxable years beginning on or after the first of January in the year in
9 which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05828-01-9
