Hi RalphLS,
It's always nice to find new tax credits! The Nursing Home Assessment credit will be applied if the following are true:
- You paid a public health assessment imposed on a New York residential health care facility
- The assessment is separately stated on the billing statements
- You paid the assessment directly
See the NY DOR for more on eligibility criteria. I have confirmed that when all three situations above apply, the program functions as designed and allows the credit.
