Bill > S06637

This bill establishes a personal income tax credit of $500 for individuals who permanently relocate to New York State from states with more restrictive abortion laws or laws concerning access to gender-affirming care. The credit applies to healthcare providers who move to New York to provide reproductive or gender-affirming care, as well as patients or their parents/guardians who move to the state to receive such care. The credit is available for tax years ending on or after December 31, 2023 and before December 31, 2033, and taxpayers who relocated on or after June 24, 2022 but before January 1, 2023 can claim the credit on their 2023 tax return.