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New York · 2025-2026 General Assembly

A03948 Provides for a tax credit for certain persons relocating to the state to provide or receive reproductive care or gender-affirming care.

Direction

Abortion travel interstate shieldAI label

Expands abortion access model confidence 90%

Offers a $500 tax credit to patients, parents, or providers who move to NY from states with more restrictive abortion laws to receive or provide reproductive care, making interstate travel for abortion more financially attractive and likely.

is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this state, permanently relocates during the taxable year to this state from a state with more restrictive abortion laws

✓ Quote verified word for word in the bill text

Transgender healthcareAI label

Expands transgender recognition & access model confidence 90%

Offers a $500 tax credit to patients, parents, or providers who move to NY from states with more restrictive laws on gender-affirming care to receive or provide such care, making access to gender-affirming healthcare more financially attractive and likely.

or more restrictive laws concerning access to gender-affirming care or (B) is a patient or the parent or guardian of a patient who, for the purpose of receiving reproductive care or gender-affirming care in this state, permanently relocates during the taxable year to this state from a state with more restrictive abortion laws or more restrictive laws concerning the access to gender-affirming care

✓ Quote verified word for word in the bill text

  1. Filed (completed)
  2. Committee
  3. Passed one chamber
  4. Passed both
  5. Governor
  6. Law

Status: Died (session ended)

Last action
2026-01-07: referred to ways and means
Filed
2025-01-30
Committee
Ways and Means
Sponsor
Anna Kelles D + 5 cosponsors (5 D)

Why the model tagged it this way: The bill creates a personal income tax credit specifically for individuals relocating to NY to provide or receive reproductive care (tied to abortion access via interstate shield) or gender-affirming care (tied to transgender healthcare), with the credit amount and eligibility directly incentivizing such moves from states with more restrictive laws on either topic.

Related bills

Sponsors

Text versions

History (2 actions)
DateChamberAction
2026-01-07Areferred to ways and means
2025-01-30Areferred to ways and means