CPLR 4546 · Article 45. Evidence
Loss of earnings and impairment of earning ability in actions for medical, dental or podiatric malpractice
Text — Law content up to date as of July 3, 2026, as published by the New York State Senate (Open Legislation)
§ 4546. Loss of earnings and impairment of earning ability in actions for medical, dental or podiatric malpractice. 1. In any action for medical, dental or podiatric malpractice where the plaintiff seeks to recover damages for loss of earnings or impairment of earning ability, evidence shall be admissible for consideration by the court, outside of the presence of the jury, to establish the federal, state and local personal income taxes which the plaintiff would have been obligated by law to pay.
2. In any such action, the court shall instruct the jury not to deduct federal, state and local personal income taxes in determining the award, if any, for loss of earnings and impairment of earning ability. The court shall further instruct the jury that any reduction for such taxes from any award shall, if warranted, be made by the court.
3. In any such action, the court shall, if warranted by the evidence, reduce any award for loss of earnings or impairment of earning ability by the amount of federal, state and local personal income taxes which the court finds, with reasonable certainty, that the plaintiff would have been obligated by law to pay.
Source of truth
- Edition
- Law content up to date as of July 3, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/CVP4546
- Text hash
- sha256 687acf20917f3ea5cb9d343f7aea331a85c992b009c67a56d01c1fd7d941f2f0
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.