NY State Senate Bill 2025-S2402

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

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 17, 2025	referred to budget and revenue

co-Sponsors

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

                                 
BILL NUMBER: S2402

SPONSOR: HINCHEY
 
TITLE OF BILL:

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

 
PURPOSE:

To create a tax credit for people who have to relocate to New York State
in order to receive, or provide reproductive care or gender-affirming
care.

 
SUMMARY OF PROVISIONS:

Section one creates a tax credit of five hundred dollars for healthcare
providers, patients or a patient's parent or guardian who have to perma-
nently relocate to New York in order to provide or receive reproductive
care or gender affirming care. This section also defines "healthcare
provider" and stipulates that this is a refundable tax credit.

Section two states the effective date.

 
JUSTIFICATION:

Across the country, access to reproductive and gender-affirming health-
care is under attack. Due to the Supreme Court's catastrophic overturn-
ing of Roe v. Wade, states like Texas have set bounties on the heads of
anyone who knowingly or unknowingly helps a person seek reproductive
healthcare; however, reproductive care is not the only target of this
assault. Bans on gender-affirming care are spreading across the U.S.,
including in Tennessee and Iowa, which have already become law. These
states are trying to stop insurance companies from covering routine
healthcare for people who are transgender or nonbinary, denying them the
right to receive the care they need.

The fallout from this dangerous precedent has forced both providers and
people seeking quality healthcare to travel out of state to receive care
or move away from their homes, communities, and support networks to
provide care where it is still legal. To help those seeking refuge and
to ensure that New York continues to increase the number of local
medical providers needed to meet the growing healthcare demands of our
residents, this legislation provides a tax credit of five hundred
dollars for healthcare providers, patients, or their guardians who relo-
cate to New York in order to provide or receive reproductive or gender-
affirming care. This credit not only delivers financial relief, but also
lets healthcare providers and patients know that New York recognizes
their fundamental right to provide and seek the care they deserve and
that they are welcome in our state.

 
LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS:

To be determined.
 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on and after January 1, 2025.

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

 S. 2402                             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.

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Senate Bill S2402

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Sponsored By

Michelle Hinchey