New York 2025-2026 Regular Session

New York Assembly Bill A08642

Introduced
5/22/25  
Refer
5/22/25  

Caption

Enacts the "NYS health care tax reform act"; establishes a public goods and medicaid subsidy surcharge on insurance corporations; establishes a public goods and medicaid subsidy surcharge on business corporations; establishes a public goods and medicaid subsidy surcharge on pass-through entities; relates to filing fee surcharges; relates to revenues to be included in the health care reform act resources fund; establishes a public goods and medicaid surcharge on misclassified workers.

Impact

If passed, this bill would significantly alter the current landscape of health care financing in New York. By instituting surcharges primarily targeting corporate entities, it seeks to generate funds that would support public health objectives, including the state’s Medicaid program. The legislation will also impact existing tax structures tied to health care, including HCRA taxes, to ensure that they do not disproportionately affect lower-income individuals and families. The intent is to create a more equitable tax system where contributions to health services are aligned with the benefits derived from them.

Summary

Bill A08642, known as the "NYS Health Care Tax Reform Act," aims to address the affordability of health care and health insurance in New York. It proposes the establishment of various surcharges on insurance corporations, business corporations, and pass-through entities. These measures are intended to bolster revenues for public goods and halfway protect the state's Medicaid funding. The bill outlines that certain existing health care taxes, which are seen as regressive and detrimental to low-and-middle-income residents, are to be repealed and replaced with these new surcharges to maintain necessary public services and health subsidies in New York.

Contention

The discussion around A08642 reveals notable points of contention, particularly from employer groups and insurance corporations. Critics argue that imposing additional financial burdens through surcharges could impact job growth and economic stability, particularly for small businesses. Additionally, there are concerns regarding the logistics of implementing these surcharges and ensuring that they do not lead to increased costs for consumers. Proponents, however, argue that the reforms are necessary to ensure that all New Yorkers can access affordable health care and that tax equity is promoted across different income levels.

Companion Bills

NY S08157

Same As Enacts the "NYS health care tax reform act"; establishes a public goods and medicaid subsidy surcharge on insurance corporations; establishes a public goods and medicaid subsidy surcharge on business corporations; establishes a public goods and medicaid subsidy surcharge on pass-through entities; relates to filing fee surcharges; relates to revenues to be included in the health care reform act resources fund; establishes a public goods and medicaid surcharge on misclassified workers.

Previously Filed As

NY S08157

Enacts the "NYS health care tax reform act"; establishes a public goods and medicaid subsidy surcharge on insurance corporations; establishes a public goods and medicaid subsidy surcharge on business corporations; establishes a public goods and medicaid subsidy surcharge on pass-through entities; relates to filing fee surcharges; relates to revenues to be included in the health care reform act resources fund; establishes a public goods and medicaid surcharge on misclassified workers.

NY A10361

Relates to the department of public service; limits increases in the amount of surcharges; establishes a one year moratorium on the collection of energy surcharges; establishes a moratorium on new surcharge assessments, taxes or fees.

NY H1201

Relative to insurance surcharges

NY HB4942

WORK COMP-SURCHARGES & FEES

NY H1197

Relative to insurance point surcharges

NY HF3430

Surcharges for all-electric vehicles and plug-in hybrid electric vehicles modified, and vehicle weight surcharge established.

NY S3225

Prohibits public utilities from assessing surcharges and certain fees.

NY H1219

Relative to surcharges on motor vehicle insurance premiums

NY HB4066

9-1-1 STATEWIDE SURCHARGES

NY SB2670

9-1-1 STATEWIDE SURCHARGES

Similar Bills

No similar bills found.