New York A05805 establishes a $500 tax credit for full-time nurses and teaching nurses.

New York A05805 amends the state tax law to establish two new tax credits. The first is a $500 credit for full-time nurses, available to those licensed as registered professional nurses or licensed practical nurses who have been employed full-time for at least six months. Full-time employment is defined as at least 30 hours per week. The second credit is also $500 and is available to nurses who teach at an institution of higher education for at least six months. Both credits will be applicable starting from taxable years beginning on or after January 1, 2026.

New York A05805 establishes a $500 tax credit for full-time nurses and teaching nurses.

New York A05805 amends the state tax law to establish two new tax credits. The first is a $500 credit for full-time nurses, available to those licensed as registered professional nurses or licensed practical nurses who have been employed full-time for at least six months. Full-time employment is defined as at least 30 hours per week. The second credit is also $500 and is available to nurses who teach at an institution of higher education for at least six months. Both credits will be applicable starting from taxable years beginning on or after January 1, 2026.