New York Assembly Bill A06033

New York 2025-2026 Regular Session

• Introduced: 2/25/25
• Refer: 2/25/25
• Refer: 1/7/26

Caption

Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.

Summary

Bill A06033 proposes the establishment of a tax credit for direct support professionals and direct care workers in New York. The bill allows eligible taxpayers with an adjusted gross income of less than $50,000 to receive a tax credit of up to $5,000, with the credit amount decreasing for those earning between $50,000 and $100,000. Individuals earning more than $100,000 would not qualify for this credit. The bill aims to provide financial support to those who work directly with individuals with developmental disabilities or behavioral health diagnoses.

Impact

If enacted, this bill would amend the New York tax law to introduce a new tax credit specifically for direct support professionals and direct care workers. This change is expected to provide financial relief to a significant number of low- to moderate-income workers in the healthcare and social services sectors, potentially improving job retention and recruitment in these critical fields. The bill may also encourage more individuals to enter the workforce in these roles, addressing ongoing shortages in direct care services.

Sentiment

The general sentiment around Bill A06033 appears to be supportive, as it addresses the financial challenges faced by direct support professionals and direct care workers. Discussions indicate a recognition of the essential services these workers provide, particularly in supporting vulnerable populations. However, there may be concerns regarding the fiscal implications of the tax credit on state revenue.

Contention

Notable points of contention may arise around the income thresholds set for eligibility, particularly the phase-out range between $50,000 and $100,000, which some stakeholders might argue could exclude deserving workers. Additionally, there may be debates about the overall impact of the tax credit on state finances and whether it adequately addresses the needs of all direct care workers, including those who may not meet the income criteria.