S T A T E O F N E W Y O R K
________________________________________________________________________
4177
2025-2026 Regular Sessions
I N A S S E M B L Y
January 31, 2025
___________
Introduced by M. of A. SAYEGH -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to providing a tax deduction
for fertility preservation services
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 48 to read as follows:
(48) THE AMOUNT OF THE COST OF FERTILITY PRESERVATION SERVICES UP TO
ONE THOUSAND DOLLARS, TO THE EXTENT INCLUDABLE IN FEDERAL ADJUSTED GROSS
INCOME. FOR THE PURPOSES OF THIS PARAGRAPH, "FERTILITY PRESERVATION
SERVICES" SHALL MEAN COLLECTING, FREEZING, PRESERVING, AND STORING OVA.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2025.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05416-01-5