What's happening
This bill creates a $10,000 annual tax deduction for adopting or parenting a child with special needs in New York.
Why it matters
Provides substantial ongoing financial relief. The $10,000 deduction applies not just in the year of adoption, but every year the parent remains the legal guardian of a child with special needs, potentially reducing the tax burden for families over many years.
Targets a vulnerable population. By defining “special needs” as conditions that present a significant obstacle to adoption (as determined by the Office of Children and Family Services), the bill aims to support families who take on the unique challenges of caring for children who may otherwise struggle to find permanent homes.
May incentivize more adoptions of children with special needs. The ongoing nature of the deduction could encourage more New Yorkers to consider adopting or fostering children who face barriers to adoption, potentially reducing the number of children with special needs in foster care.
Creates a formal definition and state recognition. The bill establishes a legal definition of “child with special needs” for tax purposes, which may also influence how state agencies identify and support these children and their families in other contexts.
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Who cares
Headline styles
Adoption Tax Break for Disabilities
Plain English, a few words. Used as the page title.
Sponsors
10 Co-sponsors
2 Multi-sponsors
History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1171
2025-2026 Regular Sessions
IN ASSEMBLY
January 9, 2025
Introduced by M. of A. SIMON, SHIMSKY, COLTON, JACOBSON, SAYEGH, MORI- NELLO, BRABENEC, DeSTEFANO, BENDETT, SLATER, TAGUE -- Multi-Sponsored by -- M. of A. BICHOTTE HERMELYN, WILLIAMS -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a tax deduction for the adoption of a child with special needs
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (d) of section 615 of the tax law is amended by adding a new paragraph 6 to read as follows:
(6) an amount equal to ten thousand dollars for the adoption of a child with special needs. The amount allowed by this paragraph may be used by a taxpayer to increase such taxpayer's deduction in each year that the taxpayer is the legal parent of a child with special needs.
For purposes of this paragraph, a child with special needs shall mean any child who is under the age of twenty-one and who possesses a specific physical, mental, or emotional condition or disability of such severity or kind that, in the opinion of the office of children and family services, would constitute a significant obstacle to the child's adoption.
§ 2. This act shall take effect immediately and shall apply to taxable years commencing on and after January 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02588-01-5
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.