N.Y. Civil Practice Law & Rules § 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.