Bill Text: NY S00425 | 2021-2022 | General Assembly | Introduced
Bill Title: Creates a tax deduction up to five thousand dollars for transportation and personal protective equipment expenses of health care professionals and emergency medical technicians relating to the COVID-19 declared emergency.
Spectrum: Partisan Bill (Democrat 8-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00425 Detail]
Download: New_York-2021-S00425-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 425 2021-2022 Regular Sessions IN SENATE (Prefiled) January 6, 2021 ___________ Introduced by Sens. HOYLMAN, BENJAMIN, BROOKS, JACKSON, KAPLAN, SEPULVE- DA -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to authorizing a personal income tax deduction for unreimbursed transportation or personal protective equipment expenses for health care professionals and emer- gency medical technicians related to the COVID-19 declared emergency 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 43 to read as follows: 3 (43) Expenses not in excess of five thousand dollars for transporta- 4 tion or personal protective equipment related to the COVID-19 declared 5 emergency paid for by a health care professional licensed, registered or 6 certified pursuant to title eight of the education law, or a certified 7 first responder, emergency medical technician or advanced emergency 8 medical technician as defined in section three thousand one of the 9 public health law, to the extent not deductible in determining federal 10 adjusted gross income and not reimbursed. For the purposes of this para- 11 graph, personal protective equipment shall mean all equipment worn or 12 used to minimize exposure to a communicable disease, including but not 13 limited to gloves, masks, foot and eye protection, protective hearing 14 devices, respirators, and full body suits. 15 § 2. This act shall take effect immediately and shall apply to the 16 2020 and 2021 taxable years. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02454-01-1