Establishes a tax credit for commercial trucks entering into the central business district for all additional tolls charged on trips into the central business district after the first entry per day.
STATE OF NEW YORK
________________________________________________________________________
9171
IN SENATE
February 10, 2026
___________
Introduced by Sen. SCARCELLA-SPANTON -- read twice and ordered printed,
and when printed to be committed to the Committee on Budget and Reven-
ue
AN ACT to amend the tax law, in relation to establishing a tax credit
for trucks entering into the central business district
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 210-B of the tax law is amended by adding a new
2 subdivision 63 to read as follows:
3 63. Central business district toll credit. (a) For taxable years
4 beginning on or after January first, two thousand twenty-six, commercial
5 owners of trucks, as defined in section one hundred fifty-eight of the
6 vehicle and traffic law, that enter the central business district estab-
7 lished pursuant to article forty-four-C of the vehicle and traffic law
8 shall be eligible for a tax credit for all additional tolls charged on
9 trips into the central business district after the first entry per day.
10 (b) The credit shall be equal to the total amount of tolls paid by the
11 taxpayer for entry into the central business district during the taxable
12 year less the total of all tolls paid by the taxpayer for one entry per
13 day into the central business district.
14 (c) The amount of the credit allowed under this subdivision for any
15 taxable year shall not exceed twenty-five thousand dollars.
16 (d) The credit allowed under this subdivision for any taxable year
17 shall not reduce the tax due for such year to less than the amount
18 prescribed in paragraph (d) of subdivision one of section two hundred
19 ten of this article. However, if the amount of credit allowed under this
20 subdivision for any taxable year reduces the tax to such amount or if
21 the taxpayer otherwise pays tax based on the fixed dollar minimum
22 amount, any amount of credit thus not deductible in such taxable year
23 shall be treated as an overpayment of tax to be credited or refunded in
24 accordance with the provisions of section one thousand eighty-six of
25 this chapter. Provided further, the provisions of subsection (c) of
26 section one thousand eighty-eight of this chapter notwithstanding, no
27 interest shall be paid thereon.
28 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14835-01-6
