Bill > A05805

This bill introduces two new tax credits for nurses in New York State, each providing a $500 tax credit for specific professional activities. The first credit is for full-time nurses, which applies to registered professional nurses or licensed practical nurses who are employed full-time (defined as working at least 30 hours per week) within New York State for a minimum of six months during the tax year. The second credit is for teaching nurses, which applies to registered professional nurses or licensed practical nurses who teach nursing at an approved institution of higher education for at least six months during the tax year. An "institution of higher education" is broadly defined to include universities, colleges, technical schools, and other occupational schools that are recognized by the New York State Regents or accredited by a nationally recognized accrediting agency and offer post-secondary degrees, certificates, or diplomas. Both tax credits will become available beginning with tax years starting on or after January 1, 2026, and are designed to provide financial support and recognition for nurses working in clinical and educational roles within the state.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5805