N.Y. Soc. Serv. Law § 20-b

§ 20-b. Plan for in-home care of senior citizens. On or before the\nfirst day of April, nineteen hundred eighty-two the New York state\ncouncil for home care services, in consultation with the commissioner of\nsocial services and the office for the aging, shall prepare a plan\ndesigned to ease the burden of families providing care for elderly\nparents in the home of the parents or the homes of their families.\nRecommendations are to be made concerning, but not limited to, tax\nexemptions and increased availability of supportive services.\n