Creates a tax credit for businesses that develop a "college to work" program, paying the tuition of individuals in exchange for the individual committing to work for the business after the individual's graduation from an institution of higher learning; provides the tax credit shall be for twenty-five percent of the individual's tuition expenses not to exceed five thousand dollars.

New York Assembly Bill A00175 proposes a tax credit for businesses that create 'college to work' programs. In these programs, businesses pay for a student's college tuition in exchange for the student's commitment to work for the business after graduation. The tax credit would cover 25% of the tuition expenses paid by the business, up to a maximum of $5,000 per year for each student. To qualify, the business and student must sign a written agreement detailing the terms of employment, including salary and duration. The bill was introduced on January 8, 2025, and referred to the Assembly Ways and Means Committee on January 7, 2026.

Positive media analysis is being generated.

Critics of similar programs express concerns about potential exploitation, where students might feel obligated to accept employment terms that are less favorable due to their financial commitment. There are also worries about the administrative burden on businesses and the potential for misuse of tax credits. Additionally, some argue that such programs may limit students' career choices and mobility after graduation.