New York A 2510: Relates to establishing a cancer treatment credit

Bill Text

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A02510 Summary:

BILL NOA02510 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORRa

&nbsp

COSPNSRBrabenec

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Establishes a cancer treatment credit for the cost of medical expenses.

Go to top A02510 Actions:

BILL NOA02510 

&nbsp

01/17/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA02510 Committee&nbspVotes:

Go to topA02510 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA02510 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2510

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 17, 2025
 ___________

 Introduced by M. of A. RA, BRABENEC -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a cancer treat-
 ment credit

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (qqq) to read as follows:
 3 (qqq) Cancer treatment credit. (1) Taxpayers diagnosed with cancer, or
 4 with dependent children diagnosed with cancer, shall receive a credit
 5 against the tax imposed by this article after December thirty-first, two
 6 thousand twenty-five for medical expenses relating to cancer treatment.
 7 (2) Medical expenses are to include the costs of diagnosis, cure,
 8 mitigation, treatment, and prevention of cancer. These expenses are also
 9 to include payments for legal medical services offered by medical prac-
 10 titioners. These expenses are also to include but not be limited to:
 11 insurance deductibles, non-covered prescription medication, wigs, pros-
 12 thetic devices, and other out of pocket expenses if such expenses are
 13 required because the taxpayer or their dependent child has been diag-
 14 nosed by a physician as having cancer.
 15 (3) The credit shall be for such expenses made during the taxable year
 16 per taxpayer and/or child diagnosed with cancer and the amount of the
 17 credit shall be not more than five hundred dollars.
 18 (4) If the amount of the credit allowed under this subsection for any
 19 taxable year shall exceed the taxpayer's tax for such year, the excess
 20 shall be treated as an overpayment of tax to be credited or refunded in
 21 accordance with the provisions of section six hundred eighty-six of this
 22 article, provided, however, that no interest shall be paid thereon.
 23 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05705-01-5

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