New York 2025-2026 Regular Session

New York Senate Bill S00468

Introduced
1/8/25  
Refer
1/8/25  

Caption

Relates to providing a tax credit for qualified expenses relating to healthy living; provides such credit shall equal, up to one thousand dollars, the amount paid by the taxpayer during the taxable year for qualified expenses relating to healthy living.

Summary

Bill S00468 proposes an amendment to the New York tax law to introduce a tax credit for taxpayers who incur expenses related to healthy living. This credit, which can amount to up to one thousand dollars, is applicable for costs associated with exercise equipment, gym memberships, and other physical activity classes. The bill aims to incentivize healthy lifestyle choices among residents by providing financial relief for such expenses, thereby promoting public health initiatives within the state.

Impact

If enacted, this bill would create a new subsection in the tax law that allows for a direct tax credit, potentially reducing the overall tax burden for individuals and families investing in their health. It specifically targets parents or guardians who pay for their children's healthy living expenses, thereby encouraging families to prioritize fitness and wellness. The bill could lead to increased participation in fitness-related activities and may also influence the market for exercise-related goods and services within New York.

Sentiment

The general sentiment surrounding Bill S00468 appears to be positive, as it aligns with public health goals and the promotion of a healthier lifestyle. However, there may be concerns regarding the fiscal implications of the tax credit on state revenue, as well as the criteria for what constitutes 'qualified expenses'. Discussions in committee may reflect a balance between supporting health initiatives and ensuring responsible fiscal management.

Contention

Notable points of contention may arise regarding the definition of 'qualified expenses' and who determines these criteria. Some lawmakers may argue for a broader interpretation to include more types of healthy living expenses, while others may advocate for stricter limitations to control costs. Additionally, there may be debates about the potential impact on state tax revenues and whether the benefits of promoting healthy living justify the financial implications.

Companion Bills

No companion bills found.

Previously Filed As

NY S00092

Relates to providing a tax credit for qualified expenses relating to healthy living; provides such credit shall equal, up to one thousand dollars, the amount paid by the taxpayer during the taxable year for qualified expenses relating to healthy living.

NY H5404

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

NY S2447

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

NY H7698

Provides a tax credit for food donations by qualified taxpayers to nonprofit organizations up to five thousand dollars ($5,000) per year.

NY A4746

Provides gross income tax credit to taxpayers for qualified youth sports expenses paid or incurred on behalf of dependents.

NY A01583

Establishes that a resident taxpayer shall be allowed a credit against the tax in an amount equaling thirty percent of the qualified adoption expenses paid during the taxable year in conjunction with the taxpayer's adoption of a handicapped child or a hard to place child or five thousand dollars whichever is less.

NY A09216

Authorizes a tax credit for seventy percent of the qualified diaper changing station restroom expenses paid or incurred by a taxpayer.

NY SB236

Income tax; providing credit to qualified employers for certain compensation paid and expenses incurred. Effective date.

NY SB236

Income tax; providing credit to qualified employers for certain compensation paid and expenses incurred. Effective date.

NY S865

Provides alcoholic beverage tax credits to breweries for qualified capital expenses.

Similar Bills

No similar bills found.