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 their place of employment.
STATE OF NEW YORK
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82
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
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
their 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 48 to read as follows:
3 (48) (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 their place of
11 employment or for the purpose of commuting to and from their place of
12 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.
LBD00360-01-5
