STATE OF NEW YORK
________________________________________________________________________
1853
2025-2026 Regular Sessions
IN SENATE
January 14, 2025
___________
Introduced by Sen. HINCHEY -- 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 a tax deduction
for fertility preservation services
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 the cost of fertility preservation services up to
4 one thousand dollars, to the extent includable in federal adjusted gross
5 income. For the purposes of this paragraph, "fertility preservation
6 services" shall mean collecting, freezing, preserving, and storing ova.
7 § 2. This act shall take effect immediately and shall apply to taxable
8 years beginning on or after January 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05416-01-5
