Senate Bill S6637

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6637
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                May 3, 2023
                                ___________
 
 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:
 
   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (ooo) to read as follows:
   (OOO) CREDIT FOR REPRODUCTIVE OR GENDER-AFFIRMING CARE. (1) FOR  TAXA-
 BLE  YEARS  ENDING ON OR AFTER DECEMBER THIRTY-FIRST, TWO THOUSAND TWEN-
 TY-THREE AND ENDING BEFORE DECEMBER THIRTY-FIRST, TWO  THOUSAND  THIRTY-
 THREE,  EACH  INDIVIDUAL  TAXPAYER WHO (A) IS A HEALTHCARE PROVIDER WHO,
 FOR THE PURPOSE OF PROVIDING REPRODUCTIVE CARE OR GENDER-AFFIRMING  CARE
 IN  THIS  STATE,  PERMANENTLY  RELOCATES DURING THE TAXABLE YEAR TO THIS
 STATE FROM A STATE WITH MORE RESTRICTIVE ABORTION LAWS OR MORE  RESTRIC-
 TIVE LAWS CONCERNING ACCESS TO GENDER-AFFIRMING CARE OR (B) IS A PATIENT
 OR THE PARENT OR GUARDIAN OF A PATIENT WHO, FOR THE PURPOSE OF RECEIVING
 REPRODUCTIVE  CARE  OR  GENDER-AFFIRMING CARE IN THIS STATE, PERMANENTLY
 RELOCATES DURING THE TAXABLE YEAR TO THIS STATE FROM A STATE  WITH  MORE
 RESTRICTIVE ABORTION LAWS OR MORE RESTRICTIVE LAWS CONCERNING THE ACCESS
 TO  GENDER-AFFIRMING  CARE  IS  ENTITLED  TO  A CREDIT AGAINST THE TAXES
 IMPOSED BY THIS ARTICLE IN THE AMOUNT OF FIVE HUNDRED DOLLARS. A TAXPAY-
 ER DESCRIBED IN THIS SUBSECTION WHO PERMANENTLY RELOCATES TO THIS  STATE
 ON OR AFTER JUNE TWENTY-FOURTH, TWO THOUSAND TWENTY-TWO BUT BEFORE JANU-
 ARY  FIRST, TWO THOUSAND TWENTY-THREE MAY CLAIM THE CREDIT ON HIS OR HER
 INDIVIDUAL INCOME TAX RETURN FOR THE TAXABLE  YEAR  ENDING  ON  DECEMBER
 THIRTY-FIRST, TWO THOUSAND TWENTY-THREE.
   (2)  IN  NO  EVENT  SHALL  A  CREDIT  UNDER THIS SUBSECTION REDUCE THE
 TAXPAYER'S LIABILITY TO LESS THAN ZERO. IF  THE  AMOUNT  OF  THE  CREDIT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10902-01-3
 S. 6637                             2
              

 
 EXCEEDS  THE  TAX  LIABILITY FOR THE YEAR, THE EXCESS MAY BE REFUNDED TO
 THE TAXPAYER.
   (3)  AS  USED IN THIS SUBSECTION, "HEALTHCARE PROVIDER" MEANS A PHYSI-
 CIAN LICENSED TO PRACTICE MEDICINE IN ALL OF ITS BRANCHES,  AN  ADVANCED
 PRACTICE  REGISTERED  NURSE, A REGISTERED PROFESSIONAL NURSE, A LICENSED
 PRACTICAL NURSE, A PHYSICIAN ASSISTANT, OR A PHARMACIST.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2023.