S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5805
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 20, 2025
                                ___________
 
 Introduced by M. of A. NORBER -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing certain credits
   against income tax for nurses
 
   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  two  new
 subsections (qqq) and (rrr) to read as follows:
   (QQQ)  CREDIT  FOR FULL-TIME NURSES. BEGINNING IN TAXABLE YEARS BEGIN-
 NING ON OR AFTER JANUARY FIRST,  TWO  THOUSAND  TWENTY-SIX,  A  TAXPAYER
 SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE, WHERE
 THE  TAXPAYER IS LICENSED AS A REGISTERED PROFESSIONAL NURSE OR LICENSED
 PRACTICAL NURSE PURSUANT TO  ARTICLE  ONE  HUNDRED  THIRTY-NINE  OF  THE
 EDUCATION  LAW  AND  HAS  BEEN EMPLOYED ON A FULL-TIME BASIS WITHIN THIS
 STATE AS A NURSE FOR NOT LESS THAN SIX MONTHS DURING THE  TAXABLE  YEAR.
 THE AMOUNT OF SUCH CREDIT SHALL BE FIVE HUNDRED DOLLARS. FOR PURPOSES OF
 THIS  SUBSECTION,  THE  TERM  "EMPLOYED ON A FULL-TIME BASIS" SHALL MEAN
 EMPLOYMENT OF NOT LESS THAN THIRTY HOURS PER WEEK.
   (RRR) CREDIT FOR TEACHING NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
 ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-SIX, A TAXPAYER SHALL  BE
 ALLOWED  A  CREDIT  AGAINST  THE  TAX IMPOSED BY THIS ARTICLE, WHERE THE
 TAXPAYER IS LICENSED AS A  REGISTERED  PROFESSIONAL  NURSE  OR  LICENSED
 PRACTICAL  NURSE  PURSUANT  TO  ARTICLE  ONE  HUNDRED THIRTY-NINE OF THE
 EDUCATION LAW AND WHO TEACHES NURSING AT AN INSTITUTION OF HIGHER EDUCA-
 TION FOR NOT LESS THAN SIX MONTHS DURING THE TAXABLE YEAR. THE AMOUNT OF
 SUCH CREDIT  SHALL  BE  FIVE  HUNDRED  DOLLARS.  FOR  PURPOSES  OF  THIS
 SUBSECTION,  THE  TERM  "INSTITUTION OF HIGHER EDUCATION" SHALL MEAN ANY
 INSTITUTION OF HIGHER EDUCATION OR BUSINESS, TRADE, TECHNICAL  OR  OTHER
 OCCUPATIONAL  SCHOOL,  RECOGNIZED  AND  APPROVED  BY THE REGENTS, OR ANY
 SUCCESSOR ORGANIZATION, OF THE UNIVERSITY OF THE STATE OF  NEW  YORK  OR
 ACCREDITED  BY A NATIONALLY RECOGNIZED ACCREDITING AGENCY OR ASSOCIATION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09781-01-5
              

 A. 5805                             2
 
 ACCEPTED AS SUCH BY THE REGENTS, OR ANY SUCCESSOR ORGANIZATION,  OF  THE
 UNIVERSITY  OF  THE  STATE OF NEW YORK, WHICH PROVIDES A COURSE OF STUDY
 LEADING TO THE GRANTING  OF  A  POST-SECONDARY  DEGREE,  CERTIFICATE  OR
 DIPLOMA.
   § 2. This act shall take effect immediately.