New York 2025-2026 Regular Session

New York Senate Bill S04698

Introduced
2/11/25  
Refer
2/11/25  

Caption

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

Summary

Bill S04698 proposes to amend the New York tax law by eliminating the existing cap of $1,500 on the long-term care insurance credit and removing the gross income requirement of $250,000 for eligibility. This change aims to provide greater financial relief to taxpayers who purchase long-term care insurance by allowing them to claim a credit equal to 20% of their premiums paid during the taxable year without the previous limitations. The bill is designed to encourage more residents to invest in long-term care insurance, potentially reducing the burden on state healthcare systems in the future.

Impact

If enacted, this bill would significantly alter the landscape of tax credits available for long-term care insurance in New York. By removing the cap and income restrictions, it would allow a broader range of taxpayers to benefit from the credit, potentially increasing the number of individuals who can afford long-term care insurance. This could lead to a higher uptake of such insurance policies, which may alleviate future state expenditures related to long-term care services.

Sentiment

The general sentiment surrounding Bill S04698 appears to be positive, with discussions highlighting the importance of supporting residents in planning for long-term care needs. Advocates argue that removing financial barriers will encourage more individuals to secure insurance, while some concerns may arise regarding the fiscal implications of increased tax credits on state revenue.

Contention

Notable points of contention may include concerns from fiscal conservatives regarding the potential loss of tax revenue due to the elimination of the cap and income restrictions. Some lawmakers may argue that while the intent is to support residents, the financial implications could strain the state budget. Conversely, proponents of the bill emphasize the long-term benefits of increased insurance coverage and the potential reduction in state healthcare costs.

Companion Bills

NY A06883

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 A06883

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.