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Bill > S00020


NY S00020

NY S00020
Grants a state personal income tax deduction for retirement plan distributions used to purchase long-term care insurance; exempts distributions from individual retirement accounts and individual retirement annuities from state personal income taxation when such distributions are used to purchase long-term health care insurance.


summary

Introduced
01/06/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Grants a state personal income tax deduction for retirement plan distributions used to purchase long-term care insurance; exempts distributions from individual retirement accounts and individual retirement annuities from state personal income taxation when such distributions are used to purchase long-term health care insurance.

AI Summary

This bill grants a state personal income tax deduction for retirement plan distributions used to purchase long-term care insurance. It also exempts distributions from individual retirement accounts (IRAs) and individual retirement annuities (IRAs) from state personal income taxation when such distributions are used to purchase long-term health care insurance. The bill provides that any amount subtracted from federal adjusted gross income for this purpose must also be subtracted from the amount of premium paid when calculating the existing 20% tax credit for long-term care insurance premiums.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

REFERRED TO BUDGET AND REVENUE (on 01/05/2022)

bill text


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