New York 2025-2026 Regular Session

New York Senate Bill S02287

Introduced
1/16/25  
Refer
1/16/25  

Caption

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

Summary

Bill S02287 proposes an amendment to New York's tax law that allows taxpayers to deduct from their personal gross income the expenses incurred during the adoption of a child. This includes adoption agency fees, medical and legal fees, court costs, and any other related expenses. The intention behind this bill is to alleviate the financial burden on families looking to adopt, making the process more accessible and encouraging adoption within the state.

Impact

If enacted, this bill would modify the existing tax code to include specific deductions related to adoption expenses, thereby providing financial relief to adoptive families. It aims to enhance the support for adoption in New York by recognizing the costs associated with the process, which could lead to an increase in the number of adoptions as families may find it more financially feasible.

Sentiment

The sentiment surrounding Bill S02287 appears to be positive, as it addresses a significant financial concern for families considering adoption. While there have been no recorded votes or committee discussions available, the nature of the bill suggests bipartisan support is likely, given the social benefits associated with promoting adoption.

Contention

Currently, there are no notable points of contention reported regarding this bill, as it has not yet been debated in committee or voted on. However, potential opposition could arise from concerns over the fiscal impact on state revenue, as tax deductions may reduce the overall tax income for the state.

Companion Bills

NY A10574

Same As Provides for a deduction from personal income for adoption expenses

Previously Filed As

NY A10574

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

NY S01661

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

NY S07884

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

NY A3007

Permits tax credit against gross income tax for certain adoption expenses.

NY S00598

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

NY A05163

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

NY A4746

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

NY S138

Provides gross income tax deduction for home office expenses incurred during COVID-19 pandemic.

NY S1910

Provides gross income tax deduction for expenses incurred by disabled veterans for service animals.

NY A388

Provides gross income tax deduction for expenses incurred by disabled veterans for service animals.

Similar Bills

No similar bills found.