Bill Text: NY S07578 | 2023-2024 | General Assembly | Introduced

New York Senate Bill 7578

Introduced

Bill Title: Establishes the jury duty mileage reimbursement tax credit; allows a juror a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by such juror who utilizes their personal vehicle in the fulfillment of their jury duty.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S07578 Detail]

Download: New_York-2023-S07578-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7578

                               2023-2024 Regular Sessions

                    IN SENATE

                                      June 8, 2023
                                       ___________

        Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
          printed to be committed to the Committee on Rules

        AN ACT to amend the tax law, in relation to enacting the jury duty mile-
          age reimbursement tax credit

          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 (bbb) to read as follows:
     3    (bbb) Jury duty mileage reimbursement  tax  credit.  (1)  For  taxable
     4  years  beginning  on or after January first, two thousand twenty-four, a
     5  resident taxpayer who serves as a juror pursuant to article  sixteen  of
     6  the  judiciary  law shall be allowed a credit against the tax imposed by
     7  this article equal to their reasonable mileage allowance owed  for  each
     8  mile  actually and necessarily traveled by such juror who utilizes their
     9  personal vehicle in the fulfillment of their jury duty.  The  reasonable
    10  mileage  allowance  shall  not  exceed the standard travel allowance for
    11  mileage adopted or prescribed for federal income tax purposes.
    12    (2) Any claim for such credit shall be made in a manner prescribed  by
    13  the  commissioner  and shall include any supporting documentation as the
    14  commissioner deems necessary.
    15    § 2. This act shall take effect immediately.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11247-01-3