Bill > A06033

This bill establishes a tax credit for direct support professionals and direct care workers who work with individuals with developmental disabilities or behavioral health diagnoses. Starting in the 2026 tax year, residents employed in these roles who earn less than $50,000 annually can claim a tax credit of up to $5,000. The credit gradually phases out, reducing by $100 for every $1,000 of income between $50,000 and $100,000. Individuals earning over $100,000 are not eligible. The bill defines direct support professionals and direct care workers as those providing care, treatment, and services for individuals with developmental disabilities or behavioral health diagnoses, including those employed by state facilities or not-for-profit organizations licensed by relevant state offices. If the tax credit exceeds the taxpayer's tax liability, the excess will be treated as an overpayment and can be credited or refunded, though no interest will be paid on the overpayment. The primary goal of this legislation is to provide financial recognition and support for essential workers who provide critical care services to vulnerable populations.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A6033