S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3948
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2025
                                ___________
 
 Introduced by M. of A. KELLES -- read once and referred to the Committee
   on Ways and Means
 
 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
              

 A. 3948                             2
 
 PRACTICE REGISTERED NURSE, A REGISTERED PROFESSIONAL NURSE,  A  LICENSED
 PRACTICAL NURSE, A PHYSICIAN ASSISTANT, OR A PHARMACIST.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2025.