Bill > S04696

This bill establishes a tax credit for direct support professionals and direct care workers who provide services to individuals with developmental disabilities or behavioral health diagnoses. Starting in 2026, resident taxpayers employed in these roles can claim a tax credit of up to $5,000 if their adjusted gross income is less than $50,000. The credit is gradually reduced by $100 for every $1,000 of income above $50,000, and is completely phased out for those earning over $100,000. The bill defines direct support professionals and direct care workers as individuals providing treatment, services, and care for people with developmental disabilities or behavioral health diagnoses, including those working in state-operated facilities or for licensed not-for-profit providers. If the tax credit exceeds the taxpayer's tax liability for the year, the excess will be treated as an overpayment and can be credited or refunded, though no interest will be paid on the refund. The purpose of this bill is to provide financial support and recognition for essential workers who provide critical care and support services to vulnerable populations.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S4696