New York S 2287: Provides for a deduction from personal income for adoption expenses

Bill Text

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S02287 Summary:

BILL NOS02287 

&nbsp

SAME ASSAME AS A10574

&nbsp

SPONSORBAILEY

&nbsp

COSPNSRHINCHEY

&nbsp

MLTSPNSR

&nbsp

Amd §612, Tax L

&nbsp

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

Go to top S02287 Actions:

BILL NOS02287 

&nbsp

01/16/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS02287 Committee&nbspVotes:

Go to topS02287 Floor&nbspVotes:

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

Go to topS02287 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2287

 2025-2026 Regular Sessions

 IN SENATE

 January 16, 2025
 ___________

 Introduced by Sen. BAILEY -- 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 providing for a deduction
 from personal gross income for expenses incurred in the adoption of a
 child

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

 1 Section 1. Subsection (c) of section 612 of the tax law is amended by
 2 adding a new paragraph 48 to read as follows:
 3 (48) The amount of adoption agency fees and any and all medical and
 4 legal fees, court costs and any other related expenses paid or incurred
 5 by a taxpayer during the taxable year in connection with the adoption of
 6 a child.
 7 § 2. This act shall take effect immediately and shall apply to all
 8 taxable years beginning on or after the first of January in the year in
 9 which it shall have become a law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06276-01-5

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