N.Y. CPLR § 4546

NEW YORK CIVIL PRACTICE LAW AND RULES (CPLR) New York State | For Informational Purposes Only CPLR § 4546 Loss of earnings and impairment of earning ability in actionsfor medical, dental or podiatric malpractice. 1 § 4546. Loss of earnings and impairment of earning ability in actionsfor medical, dental or podiatric malpractice. 1. In any action formedical, dental or podiatric malpractice where the plaintiff seeks torecover damages for loss of earnings or impairment of earning ability,evidence shall be admissible for consideration by the court, outside ofthe presence of the jury, to establish the federal, state and localpersonal income taxes which the plaintiff would have been obligated bylaw to pay.2. In any such action, the court shall instruct the jury not to deductfederal, state and local personal income taxes in determining the award,if any, for loss of earnings and impairment of earning ability. Thecourt shall further instruct the jury that any reduction for such taxesfrom 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 abilityby the amount of federal, state and local personal income taxes whichthe court finds, with reasonable certainty, that the plaintiff wouldhave been obligated by law to pay.