Bill > A01171

This bill amends the New York state tax law to create a new $10,000 tax deduction for families who adopt a child with special needs. The deduction can be used each year that the taxpayer is the legal parent of a qualifying child. A "child with special needs" is specifically defined as an individual under 21 years old who has a physical, mental, or emotional condition that the Office of Children and Family Services determines would significantly hinder their adoption. The tax deduction is designed to provide financial support to families willing to adopt children who might otherwise face challenges in finding a permanent home. The bill will take effect immediately and apply to taxable years beginning on or after January 1, 2025, offering prospective adoptive parents a meaningful financial incentive to provide a home for children with special needs.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A1171