New York 2025-2026 Regular Session

New York Assembly Bill A06883

Introduced
3/18/25  
Refer
3/18/25  

Caption

Eliminates the $1500 cap on the maximum amount and the gross income requirement for the long-term care insurance credit.

Summary

Bill A06883 proposes to amend New York's tax law by eliminating the existing $1,500 cap on the long-term care insurance credit and the gross income requirement of $250,000 for taxpayers. This change aims to provide greater financial relief to residents purchasing long-term care insurance by allowing them to claim a credit equal to 20% of their premium payments without the previous limitations. The bill is designed to encourage more individuals to invest in long-term care insurance, which is increasingly important as the population ages.

Impact

If enacted, this bill would significantly alter the financial landscape for New York residents who purchase long-term care insurance. By removing the cap and income restrictions, more taxpayers would be eligible for the credit, potentially leading to increased participation in long-term care insurance plans. This could also have implications for state revenue, as the removal of the cap may lead to higher tax credits claimed by residents, affecting overall tax collections.

Sentiment

The sentiment surrounding Bill A06883 appears to be generally positive, with discussions highlighting the importance of supporting residents in planning for long-term care needs. Advocates argue that the removal of the cap and income limits will make long-term care insurance more accessible, while some fiscal conservatives may express concerns about the potential impact on state revenue.

Contention

Notable points of contention include concerns from some lawmakers regarding the fiscal implications of removing the cap and income limitations. Critics argue that the bill could disproportionately benefit higher-income individuals who can afford long-term care insurance, thereby raising questions about equity in tax policy. Supporters counter that the bill promotes necessary planning for aging populations and supports a broader range of residents.

Companion Bills

NY S04698

Same As Eliminates the $1500 cap on the maximum amount and the gross income requirement for the long-term care insurance credit.

Previously Filed As

NY S03401

Eliminates the $1500 cap on the maximum amount and the gross income requirement for the long-term care insurance credit.

NY S04698

Eliminates the $1500 cap on the maximum amount and the gross income requirement for the long-term care insurance credit.

NY S08911

Increases the amount of the credit against taxes for long-term care insurance from twenty to forty percent and from one thousand five hundred dollars to two thousand five hundred dollars.

NY HB1045

Modify Long-Term Care Insurance Income Tax Credit

NY HF355

Maximum long-term care insurance credit increased.

NY SF1399

Maximum long-term care insurance credit increase

NY SF1337

Long-term care insurance income tax credit expansion

NY SB684

A long-term care insurance assessment and a long-term care insurance assessment tax credit. (FE)

NY AB699

A long-term care insurance assessment and a long-term care insurance assessment tax credit. (FE)

NY S07906

Amends the college tuition credit; eliminates the credit for taxpayers whose adjusted gross income is over $15,000,000; sets a sliding scale.

Similar Bills

No similar bills found.