S 2287: 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.
What S 2287 does, verified March 14, 2026
The bill proposes to amend the tax law to provide a deduction from personal gross income for expenses incurred in the adoption of a child. The deduction includes adoption agency fees, medical and legal fees, court costs, and other related expenses paid or incurred by a taxpayer during the taxable year. The deduction is available to all taxpayers starting from the first taxable year following the bill's enactment.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: REFERRED TO BUDGET AND REVENUE (2026-01-07)Alert me
Quick answers about S 2287
- What is the current status of S 2287?
- As of March 14, 2026, S 2287 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 BUDGET AND REVENUE".
- Did S 2287 pass?
- Not yet. S 2287 has been introduced and has not passed either house.
- Who wrote S 2287, and where is it now?
- S 2287 was authored by Sen. Jamaal Bailey with 1 coauthor. Its committee of record is Senate Budget & Revenue. It is filed under TAX, alongside 323 other New York TAX bills this session.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | REFERRED TO BUDGET AND REVENUE |
| Jan. 16, 2025 | REFERRED TO BUDGET AND REVENUE |
Latest bill textIntroduced version, January 16, 2025 · 215 words
STATE OF NEW YORK ________________________________________________________________________ 2287 2025-2026 Regular Sessions IN SENATE January 16, 2025 ___________ Introduced by Sen. BAILEY -- 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 for a deduction from personal gross income for expenses incurred in the adoption of a child 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 agency fees and 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. 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. LBD06276-01-5
Text of S 2287 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions