S T A T E O F N E W Y O R K
________________________________________________________________________
4886
2025-2026 Regular Sessions
I N A S S E M B L Y
February 10, 2025
___________
Introduced by M. of A. BICHOTTE HERMELYN, COLTON, CRUZ, JACKSON, LEVEN-
BERG, WALKER, KELLES, SEAWRIGHT, EPSTEIN, HYNDMAN, LUCAS, DAVILA --
read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing a tax credit for
certain taxpayers who suffer the birth of a stillborn child
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 (bbb) to read as follows:
(BBB) STILLBIRTH TAX CREDIT. (1) A TAXPAYER SHALL BE ALLOWED A REFUND-
ABLE CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO TWO THOU-
SAND DOLLARS FOR THE BIRTH OF A STILLBORN CHILD, PROVIDED THE STILLBORN
CHILD WOULD HAVE BEEN A DEPENDENT OF THE TAXPAYER AS DEFINED BY SECTION
152 OF THE INTERNAL REVENUE CODE. THE CREDIT SHALL BE ALLOWED FOR THE
TAXABLE YEAR IN WHICH A CERTIFICATE OF STILL BIRTH IS ISSUED PURSUANT TO
SECTION FOUR THOUSAND ONE HUNDRED SIXTY-A OF THE PUBLIC HEALTH LAW.
(2) FOR PURPOSES OF THIS SUBSECTION, "BIRTH OF A STILLBORN CHILD"
SHALL MEAN THE BIRTH OF A CHILD FOR WHOM A CERTIFICATE OF STILL BIRTH
HAS BEEN ISSUED PURSUANT TO SECTION FOUR THOUSAND ONE HUNDRED SIXTY-A OF
THE PUBLIC HEALTH LAW.
§ 2. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2025. Effective immediately,
the addition, amendment and/or repeal of any rule or regulation neces-
sary for the implementation of this act on its effective date are
authorized to be made on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07296-01-5
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