A 5163: Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.
What A 5163 does, verified January 9, 2026
The proposed law aims to provide a tax deduction for expenses incurred by taxpayers adopting a child from the foster care system. It would allow taxpayers to deduct the cost of adoption fees, medical and legal expenses, court costs, and other related expenses from their personal gross income. The deduction would be available for taxable years starting from the first January of the year the law takes effect. The law would take effect immediately and apply to all taxable years beginning on or after the specified year.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 5163
- What is the current status of A 5163?
- As of January 9, 2026, A 5163 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 5163 pass?
- Not yet. A 5163 has been introduced and has not passed either house.
- Who wrote A 5163, and where is it now?
- A 5163 was authored by Asm. Michaelle Solages. Its committee of record is Assembly Ways & Means. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
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| Jan. 07, 2026 | referred to ways and means |
| Feb. 12, 2025 | referred to ways and means |
Latest bill textIntroduced version, February 12, 2025 · 220 words
STATE OF NEW YORK ________________________________________________________________________ 5163 2025-2026 Regular Sessions IN ASSEMBLY February 12, 2025 ___________ Introduced by M. of A. SOLAGES -- read once and referred to the Commit- tee on Ways and Means 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
Text of A 5163 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions