Establishes a tax credit for direct support professionals and direct care workers earning less than $50,000, phased out for those earning over.

New York Assembly Bill A06033 proposes a tax credit for direct support professionals and direct care workers. For taxable years starting after January 1, 2026, eligible individuals with an adjusted gross income under $50,000 can receive a credit of up to $5,000. The credit is reduced by $100 for every $1,000 the taxpayer's income exceeds $50,000, up to $100,000. Those earning over $100,000 are ineligible. The credit can be applied against tax owed, with any excess treated as an overpayment without interest. The bill takes effect immediately upon enactment.

Establishes a tax credit for direct support professionals and direct care workers earning less than $50,000, phased out for those earning over.

New York Assembly Bill A06033 proposes a tax credit for direct support professionals and direct care workers. For taxable years starting after January 1, 2026, eligible individuals with an adjusted gross income under $50,000 can receive a credit of up to $5,000. The credit is reduced by $100 for every $1,000 the taxpayer's income exceeds $50,000, up to $100,000. Those earning over $100,000 are ineligible. The credit can be applied against tax owed, with any excess treated as an overpayment without interest. The bill takes effect immediately upon enactment.