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Bill

Bill

S 2402

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 Michelle Hinchey and 1 co-sponsor

Creates a state tax credit for people relocating to provide or receive reproductive or gender-affirming care, aiming to expand access and attract providers.

REFERRED TO BUDGET AND REVENUE
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Bill Summary · S 2402

Summary — S 2402

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

Note on sources: The materials provided include inconsistent and unrelated documents (a New Jersey veterans building grant program and a Massachusetts peer‑to‑peer car‑sharing bill). The only reliable consistent metadata for this summary are the bill number, title, introduction date (July 23, 2025) and current status (Referred to Budget and Revenue). The bill text itself was not included. The summary below therefore describes the bill’s stated purpose, likely / typical provisions implied by the title, likely impacts, and procedural status as available — and flags the missing details that are necessary for definitive conclusions.

Purpose and intent

The bill aims to create a state tax incentive to encourage people to relocate into the state either (a) to provide reproductive health services or gender‑affirming care (e.g., clinicians, specialists), or (b) to relocate to the state in order to receive those services. The stated policy goals are likely to expand access to reproductive and gender‑affirming health care and to attract or retain health care providers.

Key provisions (based on title; exact language not provided)

  • Establishes a tax credit available to eligible individuals who relocate to the state for the purpose of providing or receiving reproductive or gender‑affirming care.
  • Defines eligible recipients (likely to include newly relocated health care providers and patients), documentation requirements (e.g., proof of relocation, proof of provision or receipt of qualifying care), and residency/timeframe conditions.
  • Sets administrative authority (most likely the Department of Revenue or equivalent) to implement claims, verify eligibility, and promulgate rules.
  • Includes limits and controls (e.g., per‑taxpayer caps, program duration, and possible sunset) — specific amounts, percentages, refundability, and duration are not specified in the provided materials.
  • May require coordination with licensing boards or health agencies to verify provider status or qualifying services.

Who would be affected

  • Individuals relocating to the state to provide reproductive or gender‑affirming health services (e.g., physicians, nurse practitioners, clinic staff).
  • Individuals relocating to the state specifically to obtain reproductive or gender‑affirming care.
  • Health care providers and clinics that could benefit from increased provider availability.
  • State tax administration agencies and budget planners (administration, verification, and potential revenue impacts).
  • Insurers and public health programs indirectly, through changes in access patterns.

Fiscal and administrative impact

  • The fiscal effect cannot be determined from the provided materials. Generally, offering a tax credit reduces state tax revenue (magnitude depends on credit size, refundability, and take‑up).
  • Administrative costs for program implementation and verification are likely.
  • Potential public‑policy offsets could include increased economic activity or decreased out‑of‑state care costs, but such effects would require formal fiscal analysis.

Procedural status & timeline

  • Introduced: July 23, 2025.
  • Current status (per provided metadata): Referred to the Committee on Budget and Revenue.
  • No full bill text or enacted provisions were provided; committee hearings or votes (if any) beyond referral were not definitively documented in the supplied materials.

Next steps / recommended verification

  • Obtain the official bill text from the state legislature’s website or bill tracking system to confirm:
    • precise eligibility definitions, credit amount/rate, refundability, duration, and documentation requirements;
    • implementing agency and rulemaking authority;
    • any appropriation or fiscal note prepared by the executive branch.
  • Review committee analyses and fiscal notes for estimated revenue and program costs.

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

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