STATE OF NEW YORK
________________________________________________________________________
1397
2019-2020 Regular Sessions
IN SENATE
January 14, 2019
___________
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to establishing a personal
income tax credit for tolls paid by a taxpayer in the course of
commuting to and from his or her place of employment
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 (jjj) to read as follows:
3 (jjj) Commuter tolls credit. (1) General. Each individual qualified
4 taxpayer shall be allowed a credit not to exceed two hundred fifty
5 dollars during any taxable year, to be computed as provided in this
6 subsection, against the tax imposed by this article for qualified tolls
7 paid during such taxable year.
8 (2) Definitions. (A) The term "qualified taxpayer" means a resident
9 taxpayer who commutes to and from his or her place of employment and who
10 during the course of such commuting pays qualified tolls not less than
11 three times each week for not less than forty-five weeks during the
12 taxable year.
13 (B) The term "qualified tolls" means tolls and fees imposed for use of
14 a public highway or bridge within the state, or tolls and fees imposed
15 by a public authority, established by the laws of this state, for the
16 use of a public highway or bridge; and such tolls or fees were paid
17 while a qualified taxpayer was in the course of commuting to and from
18 his or her place of employment.
19 (3) Amount of credit. The amount of the credit pursuant to this
20 subsection shall be the first two hundred fifty dollars of qualified
21 tolls paid by an individual qualified taxpayer during the taxable year,
22 except in the case where two qualified taxpayers file jointly, the
23 amount of such credit shall be the first five hundred dollars of the
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06462-01-9
S. 1397 2
1 qualified tolls paid by such qualified taxpayers during the taxable year
2 as computed by adding the tax credits each would be allowed pursuant to
3 this subsection if they each filed individually.
4 § 2. This act shall take effect immediately and shall apply to the
5 taxable year in which it takes effect and taxable years commencing ther-
6 eafter.
