New York S 8911: Relates to lifting mandatory hiring and retirement ages municipal police

Bill Text

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S08911 Summary:

BILL NOS08911 

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SAME ASNo Same As

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SPONSORHELMING

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COSPNSRGALLIVAN, MARTINS, MATTERA, OBERACKER, O'MARA, PALUMBO, RHOADS, WEBER

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MLTSPNSR

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Amd §§190, 606 & 210-B, Tax L

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Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.

Go to top S08911 Actions:

BILL NOS08911 

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01/14/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Go to topS08911 Committee&nbspVotes:

Go to topS08911 Floor&nbspVotes:

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

Go to topS08911 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8911

 IN SENATE

 January 14, 2026
 ___________

 Introduced by Sen. HELMING -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to long-term care insurance

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

 1 Section 1. Subdivision 1 of section 190 of the tax law, as amended by
 2 section 102 of part A of chapter 59 of the laws of 2014, is amended to
 3 read as follows:
 4 1. General. A taxpayer shall be allowed a credit against the tax
 5 imposed by this article equal to [twenty] forty percent of the premium
 6 paid during the taxable year for long-term care insurance. In order to
 7 qualify for such credit, the taxpayer's premium payment must be for the
 8 purchase of or for continuing coverage under a long-term care insurance
 9 policy that qualifies for such credit pursuant to section one thousand
 10 one hundred seventeen of the insurance law.
 11 § 2. Paragraph 1 of subsection (aa) of section 606 of the tax law, as
 12 amended by section 1 of part E of chapter 59 of the laws of 2020, is
 13 amended to read as follows:
 14 (1) Residents. There shall be allowed a credit against the tax imposed
 15 by this article in an amount equal to [twenty] forty percent of the
 16 premiums paid during the taxable year for long-term care insurance. The
 17 credit amount shall not exceed [one] two thousand five hundred dollars
 18 and shall be allowed only if the amount of New York adjusted gross
 19 income required to be reported on the return is less than two hundred
 20 fifty thousand dollars. In order to qualify for such credit, the taxpay-
 21 er's premium payment must be for the purchase of or for continuing
 22 coverage under a long-term care insurance policy that qualifies for such
 23 credit pursuant to section one thousand one hundred seventeen of the
 24 insurance law. If the amount of the credit allowable under this
 25 subsection for any taxable year shall exceed the taxpayer's tax for such
 26 year, the excess may be carried over to the following year or years and
 27 may be deducted from the taxpayer's tax for such year or years.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14198-01-5

 S. 8911 2

 1 § 3. Paragraph (a) of subdivision 14 of section 210-B of the tax law,
 2 as added by section 17 of part A of chapter 59 of the laws of 2014, is
 3 amended to read as follows:
 4 (a) General. A taxpayer shall be allowed a credit against the tax
 5 imposed by this article equal to [twenty] forty percent of the premium
 6 paid during the taxable year for long-term care insurance. In order to
 7 qualify for such credit, the taxpayer's premium payment must be for the
 8 purchase of or for continuing coverage under a long-term care insurance
 9 policy that qualifies for such credit pursuant to section one thousand
 10 one hundred seventeen of the insurance law.
 11 § 4. This act shall take effect immediately.

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