Bill Text: NY A03795 | 2019-2020 | General Assembly | Introduced
Bill Title: Establishes a personal income tax credit for tolls paid by resident taxpayers during the course of commuting to and from their place of employment.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A03795 Detail]
Download: New_York-2019-A03795-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3795 2019-2020 Regular Sessions IN ASSEMBLY January 31, 2019 ___________ Introduced by M. of A. ZEBROWSKI -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing a personal income tax credit for tolls 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. Section 606 of the tax law is amended by adding a new 2 subsection (jjj) to read as follows: 3 (jjj) Commuter tolls credit. (1) General. Each individual qualified 4 taxpayer shall be allowed a credit not to exceed two hundred fifty 5 dollars during any taxable year, to be computed as provided in this 6 subsection, against the tax imposed by this article for qualified tolls 7 paid during such taxable year. 8 (2) Definitions. (A) The term "qualified taxpayer" means a resident 9 taxpayer who commutes to and from his or her place of employment and who 10 during the course of such commuting pays qualified tolls not less than 11 three times each week for not less than forty-five weeks during the 12 taxable year. 13 (B) The term "qualified tolls" means tolls and fees imposed for use of 14 a public highway or bridge within the state, or tolls and fees imposed 15 by a public authority, established by the laws of this state, for the 16 use of a public highway or bridge; and such tolls or fees were paid 17 while a qualified taxpayer was in the course of commuting to and from 18 his or her place of employment. 19 (3) Amount of credit. The amount of the credit pursuant to this 20 subsection shall be the first two hundred fifty dollars of qualified 21 tolls paid by an individual qualified taxpayer during the taxable year, 22 except in the case where two qualified taxpayers file jointly, the 23 amount of such credit shall be the first five hundred dollars of the 24 qualified tolls paid by such qualified taxpayers during the taxable year EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06462-01-9A. 3795 2 1 as computed by adding the tax credits each would be allowed pursuant to 2 this subsection if they each filed individually. 3 § 2. This act shall take effect immediately and shall apply to the 4 taxable year in which it takes effect and taxable years commencing ther- 5 eafter.
