2012 New York Consolidated Laws
CVP - Civil Practice Law & Rules
Article 45 - (4501 - 4548) EVIDENCE
4546 - Loss of earnings and impairment of earning ability in actions for medical, dental or podiatric malpractice.

 
    §  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.