New York A 5805: Establishes certain credits against income tax for nurses

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A05805 Summary:

BILL NOA05805 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORNorber

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Establishes a tax credit for full-time nurses and a tax credit for teaching nurses; provides that the amount of such credit shall be five hundred dollars.

Go to top A05805 Actions:

BILL NOA05805 

&nbsp

02/20/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA05805 Committee&nbspVotes:

Go to topA05805 Floor&nbspVotes:

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

Go to topA05805 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5805

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 20, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to establishing certain credits
 against income tax for nurses

 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 two new
 2 subsections (qqq) and (rrr) to read as follows:
 3 (qqq) Credit for full-time nurses. Beginning in taxable years begin-
 4 ning on or after January first, two thousand twenty-six, a taxpayer
 5 shall be allowed a credit against the tax imposed by this article, where
 6 the taxpayer is licensed as a registered professional nurse or licensed
 7 practical nurse pursuant to article one hundred thirty-nine of the
 8 education law and has been employed on a full-time basis within this
 9 state as a nurse for not less than six months during the taxable year.
 10 The amount of such credit shall be five hundred dollars. For purposes of
 11 this subsection, the term "employed on a full-time basis" shall mean
 12 employment of not less than thirty hours per week.
 13 (rrr) Credit for teaching nurses. Beginning in taxable years beginning
 14 on or after January first, two thousand twenty-six, a taxpayer shall be
 15 allowed a credit against the tax imposed by this article, where the
 16 taxpayer is licensed as a registered professional nurse or licensed
 17 practical nurse pursuant to article one hundred thirty-nine of the
 18 education law and who teaches nursing at an institution of higher educa-
 19 tion for not less than six months during the taxable year. The amount of
 20 such credit shall be five hundred dollars. For purposes of this
 21 subsection, the term "institution of higher education" shall mean any
 22 institution of higher education or business, trade, technical or other
 23 occupational school, recognized and approved by the regents, or any
 24 successor organization, of the university of the state of New York or
 25 accredited by a nationally recognized accrediting agency or association

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD09781-01-5

 A. 5805 2

 1 accepted as such by the regents, or any successor organization, of the
 2 university of the state of New York, which provides a course of study
 3 leading to the granting of a post-secondary degree, certificate or
 4 diploma.
 5 § 2. This act shall take effect immediately.

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps