New York A03948 provides a tax credit for healthcare providers and patients relocating to the state for reproductive or gender-affirming care.

New York A03948 amends the tax law to establish a personal income tax credit for individuals relocating to the state to provide or receive reproductive care or gender-affirming care. Eligible individuals include healthcare providers who move to New York to offer such care and patients or their guardians who relocate to receive it. The credit amount is $500 and can be claimed on the individual income tax return for the year of relocation. The credit may be refunded if it exceeds the taxpayer's liability.

New York A03948 provides a tax credit for healthcare providers and patients relocating to the state for reproductive or gender-affirming care.

New York A03948 amends the tax law to establish a personal income tax credit for individuals relocating to the state to provide or receive reproductive care or gender-affirming care. Eligible individuals include healthcare providers who move to New York to offer such care and patients or their guardians who relocate to receive it. The credit amount is $500 and can be claimed on the individual income tax return for the year of relocation. The credit may be refunded if it exceeds the taxpayer's liability.