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NY A10574

Bill

Status

Introduced

3/13/2026

Primary Sponsor

Alicia Hyndman

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Creates a New York State personal income tax deduction for adoption-related expenses including agency fees, medical and legal fees, court costs, and other related expenses

  • Allows taxpayers to deduct the full amount of qualifying adoption expenses paid or incurred during the taxable year

  • Amends Section 612 of the tax law by adding a new paragraph 48 to the list of allowable deductions from gross income

  • Takes effect immediately upon becoming law and applies to taxable years beginning on or after January 1 of the year of enactment

Legislative Description

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

Last Action

referred to ways and means

3/13/2026

Committee Referrals

Ways and Means3/13/2026

Full Bill Text

No bill text available