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Bill

S 7884

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system

2025 Regular Session Introduced by Jabari Brisport and 2 co-sponsors

Creates a New York personal income tax deduction for foster-care adoption expenses, lowering adoptive families' taxable income and state tax liability.

REFERRED TO BUDGET AND REVENUE
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WeVote Research Nonpartisan
Bill Summary · S 7884

Summary of Bill S 7884

Overview

S 7884 proposes a new personal income tax deduction for individuals who incur adoption expenses for a child in the foster care system. The bill is currently in the Budget and Revenue committee after being introduced on May 13, 2025. The primary sponsor is Julia Salazar, with Brad Hoylman-Sigal and Jabari Brisport serving as cosponsors.

What the bill would do

  • Create a deduction from personal gross income for expenses incurred in the adoption of a child from the foster care system.
  • The deduction would reduce the adoptive taxpayer’s taxable income for state income tax purposes, thereby lowering state tax liability.
  • Specific eligibility criteria, allowable expense categories, deduction amounts, caps, phaseouts, and documentation requirements would be defined in the bill text (not provided in the summary).

Key provisions and considerations

  • The bill focuses specifically on adoptions involving foster care children, aiming to assist families undertaking these adoptions by providing a tax-based financial incentive.
  • Details such as the maximum deduction, income limits, carryforward rules, interaction with other deductions, and required substantiation would be determined in the enacted statute.
  • As introduced, the bill’s fiscal impact on state revenue would depend on the final parameters (caps, eligibility, and enforcement).

Who would be affected

  • Individuals and families who incur qualifying adoption expenses for a child adopted from the foster care system.
  • Taxpayers who itemize or otherwise claim the deduction under New York State personal income tax rules (subject to the bill’s design).

Procedural and timeline aspects

  • Status: Referred to Budget and Revenue (as of introduction date).
  • Introduced: May 13, 2025.
  • Legislative actions show the bill has been placed in the Budget and Revenue committee for consideration and potential fiscal analysis.
  • Related activity: There is a companion bill in the Assembly (A 5163) and several related Senate bills from prior sessions, indicating ongoing interest in adoption-related tax incentives.

Sponsors and related bills

  • Primary sponsor: Julia Salazar
  • Cosponsors: Brad Hoylman-Sigal, Jabari Brisport
  • Related bills: S 2026, S 7685, S 3382, S 6458, S 1354, S 5084, S 6724, S 598; Assembly companion: A 5163

Notes

  • The summary above reflects the information provided. The exact statutory text will specify eligibility, deduction amounts, limits, and administrative requirements.
  • As with any tax measure, the bill’s ultimate effect depends on enacted provisions and any subsequent fiscal analysis.

Compiled from official sources — confirm details with the bill’s official record.

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