NY considers the money paid for family leave as a premium for insurance. NY does not consider it as a tax on income. PFL is not mentioned in the NY instructions or credit.
CT considers the PFL cost as premiums paid since it is an insurance policy.
Insurance premiums do not count as tax paid and would not be included.
Reference:
New York State Paid Family Leave - Tax.NY.gov
BY-LAWS OF CT PAID FAMILYAND MEDICAL LEAVE
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