Improves the transportation of children with special needs to and from school; provides that bussing time shall not exceed one and one-half hours; provides a special needs liaison to work with each family with a child with special needs; makes related provisions.
Improves the transportation of children with special needs to and from school; provides that bussing time shall not exceed one and one-half hours; provides a special needs liaison to work with each family with a child with special needs; makes related provisions.
Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.
Establishes that a resident taxpayer shall be allowed a credit against the tax in an amount equaling thirty percent of the qualified adoption expenses paid during the taxable year in conjunction with the taxpayer's adoption of a handicapped child or a hard to place child or five thousand dollars whichever is less.
Establishes that a resident taxpayer shall be allowed a credit against the tax in an amount equaling thirty percent of the qualified adoption expenses paid during the taxable year in conjunction with the taxpayer's adoption of a handicapped child or a hard to place child or five thousand dollars whichever is less.
Requires school bus drivers and attendants who ride with children attending preschool special education programs to complete training in the needs of such children.
Establishes the New York state foreign dependent children tax inclusion act authorizing a tax deduction for support provided to children outside of the United States; defines "dependent children"; provides an exemption of $1,000 for each foreign dependent child.