Assembly Bill A2809

2023-2024 Legislative Session

Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from his or her place of employment

download bill text pdf

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Current 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

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2023-A2809 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A6672

2023-A2809 (ACTIVE) - Summary

Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from his or her place of employment.

2023-A2809 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2809
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2023
                                ___________
 
 Introduced  by  M.  of A. PHEFFER AMATO -- 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  tolls,  fees  and other related commuting
   expenses 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:
 
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 47 to read as follows:
   (47) (A) THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR  FOR  ANY
 TOLLS,  FEES AND/OR ANY OTHER RELATED COMMUTING EXPENSES IMPOSED FOR THE
 USE OF A PUBLIC HIGHWAY OR BRIDGE OR PUBLIC  TRANSPORTATION  WITHIN  THE
 STATE,  OR  TOLLS,  FEES  AND/OR  ANY  OTHER  RELATED COMMUTING EXPENSES
 IMPOSED BY A PUBLIC AUTHORITY, ESTABLISHED BY THE LAWS  OF  THIS  STATE,
 FOR  THE USE OF A PUBLIC HIGHWAY OR BRIDGE OR PUBLIC TRANSPORTATION; AND
 SUCH TOLLS, FEES AND/OR OTHER RELATED COMMUTING EXPENSES WERE PAID WHILE
 A TAXPAYER WAS IN THE COURSE OF COMMUTING TO AND FROM HIS OR  HER  PLACE
 OF  EMPLOYMENT  OR  FOR  THE PURPOSE OF COMMUTING TO AND FROM HIS OR HER
 PLACE OF EMPLOYMENT.
   (B) FOR THE PURPOSES OF THIS PARAGRAPH, "RELATED  COMMUTING  EXPENSES"
 SHALL  INCLUDE  BUT  NOT  BE  LIMITED  TO  THE COSTS ASSOCIATED WITH THE
 PURCHASE AND MAINTENANCE OF METROCARDS, COMMUTER RAILROAD PASSES, MONTH-
 LY BUS PASSES AND EZ PASSES.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on or after the first of January in the year  in  which
 it shall have become a law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06429-01-3

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