Bill > S04847

This bill establishes a new tax deduction for early intervention professionals, specifically allowing eligible qualified personnel and service coordinators to deduct up to $500 for expenses related to professional supplies. Under this legislation, professionals working in early intervention services can claim a tax deduction for books, equipment, and supplemental materials used in their professional duties, provided these expenses are not already deductible in federal tax calculations and have not been reimbursed. The terms "qualified personnel" and "service coordinator" are defined by referencing specific provisions in the public health law, ensuring that only those directly involved in early intervention services can claim this deduction. The bill will take effect for taxable years beginning on or after January 1, 2027, giving professionals in this field a financial incentive to invest in materials that support their work with children who may have developmental delays or disabilities.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S4847