New York S 2402: Provides for a tax credit for certain persons relocating to the state to provide or receive reproductive care or gender-affirming care

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S02402 Summary:

BILL NOS02402 

&nbsp

SAME ASSAME AS A03948

&nbsp

SPONSORHINCHEY

&nbsp

COSPNSRHOYLMAN-SIGAL

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Provides for a tax credit for certain persons relocating to the state to provide or receive reproductive care or gender-affirming care.

Go to top S02402 Actions:

BILL NOS02402 

&nbsp

01/17/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS02402 Committee&nbspVotes:

Go to topS02402 Floor&nbspVotes:

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

Go to topS02402 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2402

 2025-2026 Regular Sessions

 IN SENATE

 January 17, 2025
 ___________

 Introduced by Sen. HINCHEY -- 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 personal
 income tax credit for certain persons relocating to the state to
 provide or receive reproductive care or gender-affirming care

 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) Credit for reproductive or gender-affirming care. (1) Each indi-
 4 vidual taxpayer who (A) is a healthcare provider who, for the purpose of
 5 providing reproductive care or gender-affirming care in this state,
 6 permanently relocates during the taxable year to this state from a state
 7 with more restrictive abortion laws or more restrictive laws concerning
 8 access to gender-affirming care or (B) is a patient or the parent or
 9 guardian of a patient who, for the purpose of receiving reproductive
 10 care or gender-affirming care in this state, permanently relocates
 11 during the taxable year to this state from a state with more restrictive
 12 abortion laws or more restrictive laws concerning the access to gender-
 13 affirming care is entitled to a credit against the taxes imposed by this
 14 article in the amount of five hundred dollars. A taxpayer described in
 15 this subsection who permanently relocates to this state on or after
 16 January first, two thousand twenty-five may claim the credit on their
 17 individual income tax return for the applicable taxable year in which
 18 they relocated to this state.
 19 (2) In no event shall a credit under this subsection reduce the
 20 taxpayer's liability to less than zero. If the amount of the credit
 21 exceeds the tax liability for the year, the excess may be refunded to
 22 the taxpayer.
 23 (3) As used in this subsection, "healthcare provider" means a physi-
 24 cian licensed to practice medicine in all of its branches, an advanced

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01759-02-5

 S. 2402 2

 1 practice registered nurse, a registered professional nurse, a licensed
 2 practical nurse, a physician assistant, or a pharmacist.
 3 § 2. This act shall take effect immediately and shall apply to taxable
 4 years beginning on and after January 1, 2025.

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