Establishes a tax credit for full-time nurses and a tax credit for teaching nurses; provides that the amount of such credit shall be five hundred dollars.
STATE OF NEW YORK
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5805
2025-2026 Regular Sessions
IN ASSEMBLY
February 20, 2025
___________
Introduced by M. of A. NORBER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to establishing certain credits
against income tax for nurses
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding two new
2 subsections (qqq) and (rrr) to read as follows:
3 (qqq) Credit for full-time nurses. Beginning in taxable years begin-
4 ning on or after January first, two thousand twenty-six, a taxpayer
5 shall be allowed a credit against the tax imposed by this article, where
6 the taxpayer is licensed as a registered professional nurse or licensed
7 practical nurse pursuant to article one hundred thirty-nine of the
8 education law and has been employed on a full-time basis within this
9 state as a nurse for not less than six months during the taxable year.
10 The amount of such credit shall be five hundred dollars. For purposes of
11 this subsection, the term "employed on a full-time basis" shall mean
12 employment of not less than thirty hours per week.
13 (rrr) Credit for teaching nurses. Beginning in taxable years beginning
14 on or after January first, two thousand twenty-six, a taxpayer shall be
15 allowed a credit against the tax imposed by this article, where the
16 taxpayer is licensed as a registered professional nurse or licensed
17 practical nurse pursuant to article one hundred thirty-nine of the
18 education law and who teaches nursing at an institution of higher educa-
19 tion for not less than six months during the taxable year. The amount of
20 such credit shall be five hundred dollars. For purposes of this
21 subsection, the term "institution of higher education" shall mean any
22 institution of higher education or business, trade, technical or other
23 occupational school, recognized and approved by the regents, or any
24 successor organization, of the university of the state of New York or
25 accredited by a nationally recognized accrediting agency or association
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09781-01-5
A. 5805 2
1 accepted as such by the regents, or any successor organization, of the
2 university of the state of New York, which provides a course of study
3 leading to the granting of a post-secondary degree, certificate or
4 diploma.
5 § 2. This act shall take effect immediately.
