New York S06966 provides a tax credit for expenses related to the care of a qualifying disabled child.

New York S06966, known as the "disabled child care act," amends the tax law to introduce a tax credit for qualified care expenses of a qualifying disabled child. A taxpayer can claim a credit equal to 20% of the expenses, up to a maximum of $2,400 per taxable year. If expenses exceed $240, an additional $75 credit is allowed. The credit applies to expenses not covered by insurance or federal/state programs, including home health services, day care, personal care, and more.

New York S06966 provides a tax credit for expenses related to the care of a qualifying disabled child.

New York S06966, known as the "disabled child care act," amends the tax law to introduce a tax credit for qualified care expenses of a qualifying disabled child. A taxpayer can claim a credit equal to 20% of the expenses, up to a maximum of $2,400 per taxable year. If expenses exceed $240, an additional $75 credit is allowed. The credit applies to expenses not covered by insurance or federal/state programs, including home health services, day care, personal care, and more.