Bill > S03282

This bill creates a tax credit for New York state taxpayers who pay qualified care expenses for a "qualifying disabled child" within the third degree of consanguinity (blood relation) who resides with the taxpayer. The credit is equal to 20% of up to $2,400 in qualified care expenses, with an additional $75 credit if the expenses are at least $240. The credit can be claimed even by taxpayers who are not required to file a state income tax return. The bill defines "qualifying disabled child" and "qualified care expenses" to include various services and expenses related to caring for the child in the taxpayer's residence.