New York 2025-2026 Regular Session

New York Senate Bill S07105

Introduced
4/1/25  
Refer
4/1/25  

Caption

Provides that the tax credits for long-term health care insurance shall be up to $1,000 of the premiums paid for each policy of such insurance.

Summary

Bill S07105 proposes amendments to the New York tax law and insurance law to adjust the tax credits available for premiums paid for long-term care insurance. Specifically, it allows taxpayers to claim a credit against their tax liability equal to the full amount of premiums paid, up to a maximum of $1,000 for each policy. This change aims to provide more financial relief to individuals purchasing long-term care insurance, which is increasingly important as the population ages and the need for such care grows.

Impact

The bill modifies existing tax credits related to long-term care insurance premiums, potentially increasing the financial incentive for residents to purchase such insurance. By allowing taxpayers to claim the full premium amount as a credit (up to $1,000), it may encourage more individuals to invest in long-term care insurance, thereby impacting the insurance market and possibly reducing future state healthcare costs associated with aging populations.

Sentiment

The sentiment surrounding Bill S07105 appears to be generally positive, as it addresses a significant concern related to the affordability of long-term care insurance. However, without recorded votes or detailed committee discussions, it is difficult to gauge the extent of support or opposition among legislators and stakeholders.

Contention

Notable points of contention may arise regarding the fiscal implications of increasing tax credits for long-term care insurance. Some lawmakers may express concern over the potential loss of tax revenue and whether the benefits of increased insurance uptake outweigh these costs. Additionally, there may be differing opinions on the adequacy of the proposed credit amount in truly alleviating the financial burden of long-term care.

Companion Bills

No companion bills found.

Previously Filed As

NY SB00212

An Act Establishing A Tax Credit For Premium Payments For Certain Long-term Care Insurance Policies.

NY HB05439

An Act Establishing A Tax Credit For Premium Payments For Certain Long-term Care Insurance Policies.

NY SB00116

An Act Establishing A Tax Credit For Premium Payments For Certain Long-term Care Insurance Policies.

NY SB00071

An Act Establishing A Tax Credit For Premium Payments For Certain Long-term Care Insurance Policies.

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 A07685

Provides that health insurance contracts and policies for long term care shall be renewable each year at the option of the insured unless there is nonpayment of premiums.

NY SB01278

An Act Concerning Long-term Care Insurance Premium Rates.

NY H3025

Relative to long-term care insurance tax credit

NY HB05304

An Act Concerning Long-term Care Insurance Premium Rates.

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