Bill Text: NY A02809 | 2023-2024 | General Assembly | Introduced

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Bill Title: Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from his or her place of employment.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - referred to ways and means [A02809 Detail]

Download: New_York-2023-A02809-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2809

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    January 27, 2023
                                       ___________

        Introduced  by  M.  of A. PHEFFER AMATO -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law,  in  relation  to  authorizing  a  personal
          income  tax  deduction  for  tolls,  fees  and other related commuting
          expenses paid by a taxpayer in the course of commuting to and from his
          or her place of employment

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1. Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 47 to read as follows:
     3    (47) (A) The amount paid or incurred during the taxable year  for  any
     4  tolls,  fees and/or any other related commuting expenses imposed for the
     5  use of a public highway or bridge or public  transportation  within  the
     6  state,  or  tolls,  fees  and/or  any  other  related commuting expenses
     7  imposed by a public authority, established by the laws  of  this  state,
     8  for  the use of a public highway or bridge or public transportation; and
     9  such tolls, fees and/or other related commuting expenses were paid while
    10  a taxpayer was in the course of commuting to and from his or  her  place
    11  of  employment  or  for  the purpose of commuting to and from his or her
    12  place of employment.
    13    (B) For the purposes of this paragraph, "related  commuting  expenses"
    14  shall  include  but  not  be  limited  to  the costs associated with the
    15  purchase and maintenance of MetroCards, commuter railroad passes, month-
    16  ly bus passes and EZ passes.
    17    § 2. This act shall take effect immediately and shall apply to taxable
    18  years commencing on or after the first of January in the year  in  which
    19  it shall have become a law.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06429-01-3