Bill > A03948

This bill creates a $500 tax credit for two specific groups of people who permanently relocate to New York State: healthcare providers and patients (or their parents/guardians) who move to receive or provide reproductive care or gender-affirming care. To be eligible, individuals must move from a state with more restrictive laws regarding abortion or gender-affirming care, and they can claim the credit on their income tax return for the taxable year in which they relocate, starting from January 1, 2025. Healthcare providers are defined broadly to include physicians, nurses (registered and practical), physician assistants, and pharmacists. The tax credit cannot reduce a taxpayer's liability below zero, and if the credit amount exceeds the tax liability for the year, the excess may be refunded to the taxpayer. This bill aims to support individuals seeking or providing reproductive and gender-affirming healthcare in a state with more supportive legal environment by providing a financial incentive for relocation.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3948