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Senate Bill S2402

2025-2026 Legislative Session

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

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S2402 (ACTIVE) - Details

See Assembly Version of this Bill:
A3948
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S6637

2025-S2402 (ACTIVE) - Summary

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

2025-S2402 (ACTIVE) - Sponsor Memo

2025-S2402 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2402
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2025
                                ___________
 
 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 (qqq) to read as follows:
   (QQQ) CREDIT FOR REPRODUCTIVE OR GENDER-AFFIRMING CARE. (1) EACH INDI-
 VIDUAL 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 RESTRICTIVE 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 TAXPAYER  DESCRIBED  IN
 THIS  SUBSECTION  WHO  PERMANENTLY  RELOCATES  TO THIS STATE ON OR AFTER
 JANUARY FIRST, TWO THOUSAND TWENTY-FIVE MAY CLAIM THE  CREDIT  ON  THEIR
 INDIVIDUAL  INCOME  TAX  RETURN FOR THE APPLICABLE TAXABLE YEAR IN WHICH
 THEY RELOCATED TO THIS STATE.
   (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
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01759-02-5

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