---
type: "Bill"
title: "Relates to a report on the impact of a tax deduction for expenses of the adoption of a special needs child"
description: "Requires the office of children and family services, in conjunction with the department of taxation and finance, to complete a report by July 30, 2018, on the impact of a tax deduction for expenses, including adoption fees, medical and legal fees, court costs and any other related expenses paid or incurred by a taxpayer and attributed to the adoption of a special needs child."
jurisdiction: "us/states/ny"
legislature: "New York Legislature"
session: "2017-2018"
identifier: "S 4492"
citation: "New York S 4492 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["GOLDEN"]
version_count: 2
action_count: 13
vote_count: 3
first_action: "2017-02-16"
last_action: "2017-10-23"
source: "openstates"
source_identifier: "ocd-bill/cdc2017f-20be-4216-b79f-68d734db082d"
source_url: "http://www.nysenate.gov/legislation/bills/2017/S4492"
source_hash: "a0c6a8af28a8960d84c78dc52374dafc7f1888153290f9772e536d532f7b6dfc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ny"]
---

# New York S 4492 (2017-2018) — Relates to a report on the impact of a tax deduction for expenses of the adoption of a special needs child

Requires the office of children and family services, in conjunction with the department of taxation and finance, to complete a report by July 30, 2018, on the impact of a tax deduction for expenses, including adoption fees, medical and legal fees, court costs and any other related expenses paid or incurred by a taxpayer and attributed to the adoption of a special needs child.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **S4492 HTML** (committee substitute) — [source](http://assembly.state.ny.us/leg/?sh=printbill&bn=S4492&term=2017&Text=Y)
2. **S4492 PDF** (committee substitute) — [source](http://legislation.nysenate.gov/pdf/bills/2017/S4492)

## Votes

- Floor Vote — **61–0** (pass) · upper
- Social Services Vote — **7–0** (pass) · upper
- Assembly Vote — **140–0** (pass) · lower

## Sponsors

- GOLDEN — primary (person)
- MARCHIONE — cosponsor (person)
- RITCHIE — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-02-16** REFERRED TO SOCIAL SERVICES `referral-committee`
- **2017-04-24** 1ST REPORT CAL.569
- **2017-04-25** 2ND REPORT CAL.
- **2017-04-26** ADVANCED TO THIRD READING
- **2017-05-08** PASSED SENATE `passage`
- **2017-05-08** DELIVERED TO ASSEMBLY
- **2017-05-08** REFERRED TO CHILDREN AND FAMILIES `referral-committee`
- **2017-06-12** SUBSTITUTED FOR A6800
- **2017-06-12** ORDERED TO THIRD READING RULES CAL.119
- **2017-06-12** PASSED ASSEMBLY `passage`
- **2017-06-12** RETURNED TO SENATE
- **2017-10-11** DELIVERED TO GOVERNOR `executive-receipt`
- **2017-10-23** SIGNED CHAP.382 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cdc2017f-20be-4216-b79f-68d734db082d`. Confidence: reported (aggregated from official New York legislature records).