diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/head_of_household.yaml b/policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/head_of_household.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/head_of_household.yaml
rename to policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/head_of_household.yaml
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/in_effect.yaml b/policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/in_effect/in_effect.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/in_effect.yaml
rename to policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/in_effect/in_effect.yaml
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/joint.yaml b/policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/joint.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/joint.yaml
rename to policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/joint.yaml
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/separate.yaml b/policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/separate.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/separate.yaml
rename to policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/separate.yaml
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/single.yaml b/policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/single.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/single.yaml
rename to policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/single.yaml
diff --git a/policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/surviving_spouse.yaml b/policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/surviving_spouse.yaml
similarity index 100%
rename from policyengine_us/parameters/gov/states/ny/tax/income/credits/2025_inflation_rebates/surviving_spouse.yaml
rename to policyengine_us/parameters/gov/contrib/states/ny/2025_inflation_rebates/surviving_spouse.yaml
diff --git a/policyengine_us/variables/gov/states/ny/tax/income/credits/ny_2025_inflation_rebates.py b/policyengine_us/reforms/states/ny/2025_inflation_rebates/ny_2025_inflation_rebates
similarity index 100%
rename from policyengine_us/variables/gov/states/ny/tax/income/credits/ny_2025_inflation_rebates.py
rename to policyengine_us/reforms/states/ny/2025_inflation_rebates/ny_2025_inflation_rebates
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_2025_inflation_rebates.yaml b/policyengine_us/tests/policy/contrib/states/ny/ny_2025_inflation_rebates.yaml
similarity index 100%
rename from policyengine_us/tests/policy/baseline/gov/states/ny/tax/income/credits/ny_2025_inflation_rebates.yaml
rename to policyengine_us/tests/policy/contrib/states/ny/ny_2025_inflation_rebates.yaml