New York state foreign dependent children tax inclusion act authorizes a tax deduction for support provided to children outside of the United States.

The New York state foreign dependent children tax inclusion act authorizes a tax deduction for support provided to children outside of the United States. It defines "dependent children" as any child of the individual who is age eighteen or younger. The act provides an exemption of $1,000 for each foreign dependent child. Any taxpayer who submits a false or fraudulent document to the department regarding the proof required pursuant to this subsection shall be subject to the penalty imposed pursuant to subsection (cc) of section six hundred eighty-five of this article.

New York state foreign dependent children tax inclusion act authorizes a tax deduction for support provided to children outside of the United States.

The New York state foreign dependent children tax inclusion act authorizes a tax deduction for support provided to children outside of the United States. It defines "dependent children" as any child of the individual who is age eighteen or younger. The act provides an exemption of $1,000 for each foreign dependent child. Any taxpayer who submits a false or fraudulent document to the department regarding the proof required pursuant to this subsection shall be subject to the penalty imposed pursuant to subsection (cc) of section six hundred eighty-five of this article.