New York S 4696: Establishes a tax credit for direct support professionals and direct care workers

Bill Text

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S04696 Summary:

BILL NOS04696 

&nbsp

SAME ASSAME AS A06033

&nbsp

SPONSORCLEARE

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.

Go to top S04696 Actions:

BILL NOS04696 

&nbsp

02/11/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04696 Committee&nbspVotes:

Go to topS04696 Floor&nbspVotes:

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

Go to topS04696 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4696

 2025-2026 Regular Sessions

 IN SENATE

 February 11, 2025
 ___________

 Introduced by Sen. CLEARE -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for direct support professionals and direct care workers

 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 (bbb) to read as follows:
 3 (bbb) Direct support professional and direct care worker credit. (1)
 4 For taxable years beginning on and after January first, two thousand
 5 twenty-six, a resident taxpayer who is employed or serves as a direct
 6 support professional or direct care worker and has an adjusted gross
 7 income of less than fifty thousand dollars shall be allowed a credit
 8 against the tax imposed by this article of up to five thousand dollars.
 9 The amount of the credit allowable under this subsection shall be
 10 reduced by one hundred dollars for each one thousand dollars, or frac-
 11 tion thereof, by which the taxpayer's adjusted gross income exceeds
 12 fifty thousand dollars, up to one hundred thousand dollars. A resident
 13 taxpayer who is employed or serves as a direct support professional or
 14 direct care worker and has an adjusted gross income of more than one
 15 hundred thousand dollars shall not be eligible to receive a tax credit
 16 pursuant to this subsection.
 17 (2) For purposes of this subsection, "direct support professional" and
 18 "direct care worker" shall include:
 19 (a) any individual providing direct care support or any other form
 20 of treatment, services and care for, or working with, individuals with
 21 developmental disabilities and shall include individuals employed or
 22 contracted by state operated facilities under the auspices of the office
 23 for people with developmental disabilities and not-for-profit providers
 24 licensed, funded, approved and/or certified by the office for people
 25 with developmental disabilities; or

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08482-01-5

 S. 4696 2

 1 (b) any individual providing any form of direct care support or any
 2 other form of treatment, services and care for, or working with indi-
 3 viduals with behavioral health diagnosis and shall include individuals
 4 employed or contracted by state operated facilities under the auspices
 5 of the office of mental health or office of addiction services and
 6 supports, and not-for-profit providers licensed, funded, approved and/or
 7 certified by the office of mental health or the office of addiction
 8 services and supports.
 9 (3) If the amount of the credit allowed under this subsection for any
 10 taxable year exceeds the taxpayer's tax for such year, the excess will
 11 be treated as an overpayment of tax to be credited or refunded in
 12 accordance with the provisions of section six hundred eighty-six of this
 13 article; provided, however, that no interest shall be paid thereon.
 14 § 2. This act shall take effect immediately.

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