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.
STATE OF NEW YORK
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425
2021-2022 Regular Sessions
IN SENATE(Prefiled)
January 6, 2021
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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
