NY State Senate Bill 2023-S6637

Senate Bill S6637

2023-2024 Legislative Session

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

download bill text pdf

Current Bill Status - In Senate Committee Budget And Revenue Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
May 03, 2023	referred to budget and revenue

2023-S6637 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L

2023-S6637 (ACTIVE) - Summary

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

2023-S6637 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6637

SPONSOR: HINCHEY
 
TITLE OF BILL:

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

 
PURPOSE:

To create a tax credit for people who have to relocate to New York State
in order to receive, or provide reproductive care or gender-affirming
care.

 
SUMMARY OF PROVISIONS:

Section one creates a tax credit of five hundred dollars for healthcare
providers, patients or a patient's parent or guardian who have to perma-
nently relocate to New York in order to provide or receive reproductive
care or gender affirming care. This section also defines "healthcare
provider" and stipulates that this is a refundable tax credit.

Section two states the effective date.

 
JUSTIFICATION:

Across the country, access to reproductive and gender-affirming health-
care is under attack. Due to the Supreme Court's catastrophic overturn-
ing of Roe v. Wade, states like Texas have set bounties on the heads of
anyone who knowingly or unknowingly helps a person seek reproductive
healthcare; however, reproductive care is not the only target of this
assault. Bans on gender-affirming care are spreading across the U.S.,
including in Tennessee and Iowa, which have already become law. These
states are trying to stop insurance companies from covering routine
healthcare for people who are transgender or nonbinary, denying them the
right to receive the care they need.

The fallout from this dangerous precedent has forced both providers and
people seeking quality healthcare to travel out of state to receive care
or move away from their homes, communities, and support networks to
provide care where it is still legal. To help those seeking refuge and
to ensure thatNew York continues to increase the number of local medical
providers needed to meet the growing healthcare demands of our resi-
dents, this legislation provides a tax credit of five hundred dollars
for healthcare providers, patients, or their guardians who relocate to
New York in order to provide or receive reproductive or gender-affinning
care.  This credit not only delivers financial relief, but also lets
healthcare providers and patients know that New York recognizes their
fundamental right to provide and seek the care they deserve and that
they are welcome in our state.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on and after January 1, 2023.

2023-S6637 (ACTIVE) - Bill Text download pdf

                             
                     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.

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