New York 2025-2026 Regular Session

New York Senate Bill S04696

Introduced
2/11/25  
Refer
2/11/25  

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 S04696 proposes to amend the New York tax law by establishing a tax credit for direct support professionals and direct care workers. 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. The credit is gradually reduced for incomes between $50,000 and $100,000, with those earning above $100,000 being ineligible for the credit. This initiative aims to provide financial relief to individuals who play a crucial role in supporting people with developmental disabilities and behavioral health needs.

Impact

If enacted, this bill will create a new tax credit that directly impacts the financial situation of direct support professionals and direct care workers in New York. It will amend Section 606 of the tax law, introducing a new subsection that outlines eligibility criteria and the structure of the tax credit. This change is expected to incentivize and support the workforce in the healthcare and social services sectors, particularly for those working with vulnerable populations.

Sentiment

The sentiment surrounding Bill S04696 appears to be generally positive, as it addresses the financial challenges faced by direct support professionals and direct care workers. Supporters argue that this credit is necessary to retain and attract workers in these essential roles, while there may be concerns from fiscal conservatives regarding the potential impact on state revenue.

Contention

Notable points of contention may arise from discussions about the fiscal implications of the tax credit, particularly among lawmakers focused on budget constraints. Some may argue that while the credit benefits a crucial workforce, it could strain state resources. Others may express concerns about the income thresholds and whether they adequately address the needs of all direct support professionals and direct care workers.

Companion Bills

NY A06033

Same As 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.

Previously Filed As

NY S03134

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.

NY A03370

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.

NY A06033

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.

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 A09527

Makes the first one hundred thousand dollars of an individual's private pension non-taxable.

NY S0027

Increases the income range up to fifty thousand dollars ($50,000) and tax credit up to eight hundred fifty dollars ($850), for elderly and disabled persons who own or rent their homes.

NY S2031

Increases the income range up to fifty thousand dollars ($50,000) and tax credit up to eight hundred fifty dollars ($850), for elderly and disabled persons who own or rent their homes.

NY H7700

Increases the income range up to fifty thousand dollars ($50,000) and tax credit up to eight hundred fifty dollars ($850), for elderly and disabled persons who own or rent their homes.

NY A08752

Provides that any taxpayer who employees twenty or fewer employees, the first fifty thousand dollars is exempted from taxation.

NY A02569

Relates to providing hazard payments to essential workers during a state disaster emergency; provides that certain employers shall make hazard payments to essential workers during a state disaster emergency provided no hazard payment shall exceed twenty-five thousand dollars in any year for any essential worker earning less than two hundred thousand dollars per year or five thousand dollars for any essential worker earning more than two hundred thousand dollars.

Similar Bills

No similar bills found.