Assembly Bill A5875

2021-2022 Legislative Session

Creates a tax deduction for certain expenses of health care professionals and emergency medical technicians relating to the COVID-19 declared emergency

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2021-A5875 (ACTIVE) - Details

See Senate Version of this Bill:
S425
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A10347, S8195
2023-2024: A2371

2021-A5875 (ACTIVE) - Summary

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.

2021-A5875 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5875
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 1, 2021
                                ___________
 
 Introduced by M. of A. WEPRIN -- 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  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:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 43 to read as follows:
   (43) EXPENSES NOT IN EXCESS OF FIVE THOUSAND DOLLARS  FOR  TRANSPORTA-
 TION  OR  PERSONAL PROTECTIVE EQUIPMENT RELATED TO THE COVID-19 DECLARED
 EMERGENCY PAID FOR BY A HEALTH CARE PROFESSIONAL LICENSED, REGISTERED OR
 CERTIFIED PURSUANT TO TITLE EIGHT OF THE EDUCATION LAW, OR  A  CERTIFIED
 FIRST  RESPONDER,  EMERGENCY  MEDICAL  TECHNICIAN  OR ADVANCED EMERGENCY
 MEDICAL TECHNICIAN AS DEFINED IN  SECTION  THREE  THOUSAND  ONE  OF  THE
 PUBLIC  HEALTH  LAW, TO THE EXTENT NOT DEDUCTIBLE IN DETERMINING FEDERAL
 ADJUSTED GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARA-
 GRAPH, PERSONAL PROTECTIVE EQUIPMENT SHALL MEAN ALL  EQUIPMENT  WORN  OR
 USED  TO  MINIMIZE EXPOSURE TO A COMMUNICABLE DISEASE, INCLUDING BUT NOT
 LIMITED TO GLOVES, MASKS, FOOT AND EYE  PROTECTION,  PROTECTIVE  HEARING
 DEVICES, RESPIRATORS, AND FULL BODY SUITS.
   §  2.  This  act  shall take effect immediately and shall apply to the
 2020 and 2021 taxable years.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02454-01-1

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.