STATE OF NEW YORK
________________________________________________________________________
7884
2025-2026 Regular Sessions
IN SENATE
May 13, 2025
___________
Introduced by Sens. SALAZAR, BRISPORT, HOYLMAN-SIGAL -- read twice and
ordered printed, and when printed to be committed to the Committee on
Budget and Revenue
AN ACT to amend the tax law, in relation to providing for a deduction
from personal gross income for expenses incurred in the adoption of a
child in the foster care system
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subsection (c) of section 612 of the tax law is amended by
2 adding a new paragraph 48 to read as follows:
3 (48) The amount of adoption fees including any and all medical and
4 legal fees, court costs and any other related expenses paid or incurred
5 by a taxpayer during the taxable year in connection with the adoption of
6 a child in the foster care system.
7 § 2. This act shall take effect immediately and shall apply to all
8 taxable years beginning on or after the first of January in the year in
9 which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09188-01-5
