BILL NUMBER: S425

SPONSOR: HOYLMAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to authorizing a personal
income tax deduction for unreimbursed transportation or personal protec-
tive equipment expenses for health care professionals and emergency
medical technicians related to the COVID-19 declared emergency

 
PURPOSE:

To authorize a personal income tax deduction for medical professionals
on the front lines of the COVID-19 pandemic for expenses related to
transportation or the purchase of personal protective equipment.

 
SUMMARY OF PROVISIONS:

Section 1 of this bill adds a new paragraph 43 to subsection (c) of
section 612 of the tax law to authorize a personal income tax deduction
for health care professionals licensed, registered, or certified pursu-
              

ant to title 8 of the education law and certified first responders,
emergency medical technicians, or advanced emergency medical techni-
cians. The bill would authorize these professionals to deduct up to
$5,000 in expenses for transportation or personal protective equipment
related to the COVID-19 declared emergency.

Section 2 provides that the bill shall take effect immediately and apply
to the 2020 and 2021 taxable years.

 
JUSTIFICATION:

As New York's heroic medical professionals put their lives on the line
to combat the COVID-19 pandemic and care for affected patients, many of
them are facing shortages of vital personal protective equipment (PPE)
needed to reduce their risk of contracting the virus.

Our state government is using every resource at its disposal to procure
more resources for them during this critical time period, but if they
are able to secure protective equipment using their own resources, the
state should reduce their tax liability accordingly, as this equipment
is crucial for the continued performance of their important duties.

This legislation would authorize a tax deduction for up to $5,000 in
expenses for the purchase of personal protective equipment and for
transportation expenses related to the COVID-19 pandemic. Our health
care professionals deserve our utmost support in this difficult time,
and taking this step would, ease some of the financial stress they are
facing as they try to protect themselves and show up to work every day.

 
LEGISLATIVE HISTORY:

5.8195 of 2020 (Hoylman): Died in Budget & Revenue A.10347 of 2020
(Weprin): Died in Ways & Means

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to the 2020 and
2021 taxable years.