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Provide personal income tax exemptions for dependents receiving recommended vaccinations

Location: NY
Title: Provide personal income tax exemptions for dependents receiving recommended vaccinations
Identifier: A5399
Stance: OPPOSE
Action Required: Contact your legislators and ask them to oppose
Status: Referred to the Committee on Ways and Means

Description:

UPDATE: 1/10/2016 -  A5399 is a bill that was carried over from 2015. The bill had no movement in 2015, but was referred to the Committee on Ways and Means on 1/6/16.  

A5399 was introduced on 2/20/2015 and referred to the Committee on Ways and Means.  This bill is sponsored by Assembly Member Ryan.   This bill would provide personal income tax exemptions for dependents receiving recommended vaccinations.




1 Section 1. Section 616 of the tax law is amended by adding two new 2 subsections (c) and (d) to read as follows: 3 (C) DEPENDENTS. THE COMMISSIONER SHALL INCLUDE SPACE ON THE PERSONAL 4 INCOME TAX RETURN TO ENABLE A TAXPAYER TO INDICATE WHETHER HIS OR HER 5 DEPENDENTS HAVE RECEIVED ALL RECOMMENDED VACCINATIONS BY THE DEPARTMENT 6 OF HEALTH. NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ALL MONIES 7 RELATED TO A TAXPAYER'S FAILURE TO CLAIM HIS OR HER DEPENDENTS PURSUANT 8 TO SUBSECTION (A) OF THIS SECTION, SHALL BE CREDITED TO THE DEPARTMENT 9 OF HEALTH AND USED SPECIFICALLY FOR VACCINATION AWARENESS AND EDUCA- 10 TIONAL PROGRAMMING. A TAXPAYER SHALL HAVE UP TO A YEAR FROM THE FILING 11 DATE OF THEIR PERSONAL INCOME TAX RETURN TO AMEND SUCH RETURN AND CLAIM 12 AN EXEMPTION FOR THEIR DEPENDENTS, IF EACH DEPENDENT CLAIMED RECEIVES 13 ALL RECOMMENDED VACCINATIONS BY THE DEPARTMENT OF HEALTH WITHIN SUCH A 14 YEAR. 15 (D) AN EXEMPTION SHALL ONLY BE ALLOWED PURSUANT TO THIS SECTION FOR 16 DEPENDENTS THAT HAVE RECEIVED ALL VACCINATIONS RECOMMENDED BY THE 17 DEPARTMENT OF HEALTH UNDER ARTICLE TWENTY-ONE OF THE PUBLIC HEALTH LAW. 18 S 2. This act shall take effect immediately.

http://assembly.state.ny.us/leg/?default_fld=&Text=Y&term=2015&bn=A05399 - text, status and history for A 5399