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New York · 2025-2026 General Assembly

S02402 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/guardians, and providers who relocate to NY from states with more restrictive abortion laws to receive or provide reproductive care, making interstate travel for abortion more financially attractive.

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/guardians, and providers who relocate to NY from states with more restrictive laws on gender-affirming care to receive or provide such care, increasing access to gender-affirming healthcare.

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 laws concerning the access to gender-affirming care

⚠ Quote could not be matched to the bill text: treat this label with caution

Abortion funding insuranceAI label

Expands abortion access model confidence 80%

Creates a refundable personal income tax credit for individuals relocating to receive or provide reproductive care, effectively providing state financial support tied to abortion-related services.

Each individual taxpayer who (A) is a healthcare provider who, for the purpose of providing 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 otherAI label

Expands transgender recognition & access model confidence 80%

Creates a refundable personal income tax credit for individuals relocating to receive or provide gender-affirming care, providing state financial support tied to transgender-related services.

Each individual taxpayer who (A) is a healthcare provider who, for the purpose of providing reproductive care or gender-affirming care in this state, permanently relocates during the taxable year to this state from a state with more restrictive laws concerning access to gender-affirming care

⚠ Quote could not be matched to the bill text: treat this label with caution

  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 BUDGET AND REVENUE
Filed
2025-01-17
Committee
Budget and Revenue
Sponsor
Michelle Hinchey D + 1 cosponsor (1 D)

Why the model tagged it this way: The bill adds a tax credit under Tax Law §606(qqq) specifically for healthcare providers and patients/guardians relocating to NY from states with stricter abortion or gender-affirming care laws, for the purpose of providing or receiving such care. This incentivizes interstate movement for reproductive and gender-affirming services (expanding access under those topics) and functions as a form of state financial support (funding). No provisions address firearms, immigration enforcement, or other subtopics.

Related bills

Sponsors

Text versions

History (2 actions)
DateChamberAction
2026-01-07SREFERRED TO BUDGET AND REVENUE
2025-01-17SREFERRED TO BUDGET AND REVENUE