New York A 3051: Creates an in vitro fertilization treatment tax credit

Bill Text

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 Speaker Carl E. Heastie

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A03051 Summary:

BILL NOA03051 

&nbsp

SAME ASSAME AS S05262

&nbsp

SPONSORRa

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Creates an in vitro fertilization treatment tax credit for up to three cycles of in vitro fertilization treatment for expenses related to treatment for infertility.

Go to top A03051 Actions:

BILL NOA03051 

&nbsp

01/23/2025referred to ways and means

06/06/2025held for consideration in ways and means

01/07/2026referred to ways and means

Go to topA03051 Committee&nbspVotes:

Committee:WAYS AND MEANS Chair:Pretlow 
DATE:06/06/2025AYE/NAY:25/10 Action: Held for Consideration PretlowAyeRaNay

JacksonAyeFitzpatrickNay

ColtonAyeHawleyNay

CookAyeBlankenbushNay

BenedettoAyePalmesanoNay

WeprinAyeWalshNay

AndersonAyeDeStefanoNay

BraunsteinAyeManktelowNay

McDonaldAyeSmullenNay

RozicAyeGiglioNay

DinowitzAye

LavineAye

BronsonAye

DilanAye

SeawrightAye

HyndmanAye

WalkerAye

WrightAye

SimonAye

CruzAye

OtisAye

SolagesAye

HunterAye

EpsteinAye

SeptimoAye

Go to topA03051 Floor&nbspVotes:

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

Go to topA03051 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3051

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 23, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to creating an in vitro ferti-
 lization treatment tax credit

 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) In vitro fertilization treatment tax credit. (1) A resident
 4 taxpayer shall be allowed a credit against the tax imposed by this arti-
 5 cle for up to three cycles of in vitro fertilization treatment in an
 6 amount equaling seventy-five percent of the expenses related to in vitro
 7 fertilization treatment for infertility not covered by insurance paid
 8 during the taxable year or ten thousand dollars, whichever is less. If
 9 the amount of the credit allowable under this subsection for any taxable
 10 year shall exceed the taxpayer's tax for such year, the excess shall be
 11 treated as an overpayment of tax to be credited or refunded in accord-
 12 ance with the provisions of section six hundred eighty-six of this arti-
 13 cle, provided, however, that no interest shall be paid thereon.
 14 (2) For the purposes of this subsection, the term "cycle" shall have
 15 the same meaning as defined by subparagraph (G) of paragraph three of
 16 subsection (s) of section four thousand three hundred three of the
 17 insurance law.
 18 § 2. This act shall take effect immediately, and shall apply to taxa-
 19 ble years beginning on and after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD05904-01-5

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