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Senate Bill S2287

2025-2026 Legislative Session

Provides for a deduction from personal income for adoption expenses

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S2287 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5256
2011-2012: S2761
2013-2014: S3332
2015-2016: S2194
2017-2018: S3798
2019-2020: S2582
2021-2022: S3484
2023-2024: S1661

2025-S2287 (ACTIVE) - Summary

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

2025-S2287 (ACTIVE) - Sponsor Memo

2025-S2287 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2287
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 16, 2025
                                ___________
 
 Introduced  by  Sen.  BAILEY -- 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 providing  for  a  deduction
   from  personal gross income for expenses incurred in the adoption of a
   child

   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 ADOPTION AGENCY FEES AND ANY AND  ALL  MEDICAL  AND
 LEGAL  FEES, COURT COSTS AND ANY OTHER RELATED EXPENSES PAID OR INCURRED
 BY A TAXPAYER DURING THE TAXABLE YEAR IN CONNECTION WITH THE ADOPTION OF
 A CHILD.
   § 2. This act shall take effect immediately and  shall  apply  to  all
 taxable  years beginning on or after the first of January in the year in
 which it shall have become a law.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06276-01-5

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