Health care and mental hygiene worker bonuses (Article 22)

For tax years beginning on or after January 1, 2022, when computing New York adjusted gross income (NYAGI), a taxpayer will be allowed to subtract the amount of any health care and mental hygiene worker bonus paid pursuant to this act, to the extent the bonus was included in federal gross income.

For more information, see Form IT-225 , New York State Modifications , and its instructions .

[Part ZZ of Chapter 56 of the Laws of 2022; Social Services Law §§ 131-a, 145-b, & 367-w]