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Bill

A 3948

Provides for a tax credit for certain persons relocating to the state to provide or receive reproductive care or gender-affirming care

2025 Regular Session Introduced by Anna Kelles

Creates a New York personal income tax credit to attract people relocating to provide or receive reproductive or gender-affirming care.

REFERRED TO WAYS AND MEANS
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Bill Summary · A 3948

Summary of Assembly Bill A 3948

Overview

Assembly Bill A 3948 proposes a state tax credit designed to attract or accommodate individuals who relocate to New York State specifically to provide or receive reproductive care or gender-affirming care. The bill is currently in the legislative referral stage.

  • Bill Number: A 3948
  • Title/Purpose: Provides for a tax credit for certain persons relocating to the state to provide or receive reproductive care or gender-affirming care
  • Status: Referred to Ways and Means
  • Introduced: January 30, 2025
  • Sponsor: Assemblymember Anna Kelles (primary)
  • Related/Companion Measures: S 2402 (companion); S 6637 (prior-session)

Purpose and Intent

  • The bill aims to create a personal income tax credit intended to encourage relocation to New York State by individuals who will either provide reproductive care or receive gender-affirming care within the state. The policy rationale is generally to bolster access to gender-affirming and reproductive health services by expanding the pool of providers and patients relocating to New York.

Key Provisions (as presented)

  • Establishment of a tax credit for eligible relocating individuals tied to providing or receiving reproductive care or gender-affirming care.
  • The bill designates Ways and Means as the committee handling fiscal considerations, indicating anticipated budgetary and revenue impact questions will be addressed in committee.
  • No detailed text provided in the information available here about:
    • The exact credit amount or calculation method
    • Eligibility criteria ( residency requirements, proof of relocation, duration of stay, etc.)
    • Eligible years/duration of the credit, carryforwards, or caps
    • The refundable vs nonrefundable nature of the credit
    • Administration, claiming procedures, or required documentation
    • Interaction with other tax provisions or credits

Who Would Be Affected

  • Individuals relocating to New York to provide reproductive care or to receive gender-affirming care.
  • Health care providers who relocate to the state specifically to offer care, as well as patients moving to New York to access services.
  • The impact would be on personal income tax filers who meet eligibility and claim the credit.

Administrative and Procedural Considerations

  • The bill has been referred to the Assembly Ways and Means Committee, signaling that its fiscal implications will be reviewed and that tax administration details would be developed there.
  • Legislative actions listed show a single action date (January 30, 2025) with the referral to Ways and Means, indicating it is at a preliminary stage pending committee consideration and potential amendments.

Fiscal and Policy Context

  • No dollar amounts, caps, or phase-in schedules are provided in the summary.
  • If enacted, the credit could affect state revenue and allocate budgetary resources toward administration, enforcement, and potential credits claimed against personal income tax liability.
  • The companion/Senate versions (S 2402; S 6637) suggest parallel consideration across chambers, which could influence negotiations and final design.

Notable Considerations for Readers

  • Details on eligibility, credit amount, duration, and claiming procedures are not specified in the information provided. The exact policy design will determine who qualifies and the bill’s potential fiscal impact.
  • Interested parties should monitor updates from the Assembly Ways and Means Committee and the companion Senate measures for concrete language, fiscal notes, and potential amendments.

If you’d like, I can pull the full text of the bill or track its progress as it moves through committee and the floor, and summarize any amended provisions.

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

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