New York 2025-2026 Regular Session

New York Assembly Bill A10574

Introduced
3/13/26  

Caption

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

Impact

If enacted, the bill would significantly impact state tax regulations by creating a new category of deductions specifically aimed at adoption-related expenses. Families who undertake the adoption process could benefit financially, as the costs of adoption can be substantial. By allowing these deductions, the state would be enabling families to offset some of the financial challenges associated with adopting a child. This could potentially lead to an increase in adoptions within the state, as prospective parents may feel more financially supported in their decision.

Summary

Bill A10574 proposes to amend New York's tax law by allowing taxpayers to deduct expenses incurred during the adoption of a child from their personal gross income. This includes fees associated with adoption agencies, legal expenses, court costs, and any other related costs incurred during the adoption process. The intent of the bill is to relieve some of the financial burdens faced by families looking to adopt, thereby encouraging more residents to pursue adoption and expand their families.

Conclusion

Overall, A10574 represents an effort to facilitate adoption in New York by alleviating some of the financial strain associated with the process. As discussions progress, stakeholders will likely weigh the advantages of encouraging more adoptions against the fiscal responsibilities of implementing such tax deductions.

Contention

While the bill aims to support families adopting children, there may be differing opinions on the broader implications of introducing such a tax deduction. Supporters argue that it fosters a more family-friendly state and provides necessary financial assistance to adoptive parents. Opposition might arise from concerns regarding the potential loss of tax revenue or questions about prioritizing public funds for private family matters. Additionally, the bill could spark debates regarding the state’s role in supporting adoption versus other social welfare programs.

Companion Bills

NY S02287

Same As Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

Previously Filed As

NY S02287

Provides for a deduction against personal gross income in an amount equal to fees, costs and expenses paid or incurred including legal fees and agency costs in connection with the adoption of a child.

NY S07884

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

NY A05163

Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.

NY A10042

Prohibits electric corporations and gas corporations from passing along costs or increasing charges to ratepayers as a result of increased costs incurred due to legal or regulatory proceedings against such electric corporation, gas corporation, or utility, including settlements, attorneys' fees, penalties, fines or costs.

NY A10913

Requires motor vehicle rental companies to provide consumers with all associated fees at the time of rental including mandatory fees and extra costs.

NY S09540

Requires motor vehicle rental companies to provide consumers with all associated fees at the time of rental including mandatory fees and extra costs.

NY A08211

Authorizes a state personal income tax credit for elementary and secondary school personnel for certain expenses incurred for school related supplies for taxable years beginning on or after January 1, 2026.

NY S09855

Relates to requirements associated with contracts between state agencies and not-for-profit organizations including an advance payment of 25% of the total award to cover expenses incurred in the first quarter.

NY A11179

Relates to requirements associated with contracts between state agencies and not-for-profit organizations including an advance payment of 25% of the total award to cover expenses incurred in the first quarter.

NY A3007

Permits tax credit against gross income tax for certain adoption expenses.

Similar Bills

No similar bills found.