Senate Bill S7578

2023-2024 Legislative Session

Creates the jury duty mileage reimbursement tax credit

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue 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-S7578 (ACTIVE) - Details

See Assembly Version of this Bill:
A7064
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2023-S7578 (ACTIVE) - Summary

Establishes the jury duty mileage reimbursement tax credit; allows a juror a credit equal to their reasonable mileage allowance owed for each mile actually and necessarily traveled by such juror who utilizes their personal vehicle in the fulfillment of their jury duty.

2023-S7578 (ACTIVE) - Sponsor Memo

2023-S7578 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7578
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               June 8, 2023
                                ___________
 
 Introduced  by Sen. MARTINEZ -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the tax law, in relation to enacting the jury duty mile-
   age reimbursement tax credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Section  606  of  the  tax law is amended by adding a new
 subsection (bbb) to read as follows:
   (BBB) JURY DUTY MILEAGE REIMBURSEMENT  TAX  CREDIT.  (1)  FOR  TAXABLE
 YEARS  BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, A
 RESIDENT TAXPAYER WHO SERVES AS A JUROR PURSUANT TO ARTICLE  SIXTEEN  OF
 THE  JUDICIARY  LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
 THIS ARTICLE EQUAL TO THEIR REASONABLE MILEAGE ALLOWANCE OWED  FOR  EACH
 MILE  ACTUALLY AND NECESSARILY TRAVELED BY SUCH JUROR WHO UTILIZES THEIR
 PERSONAL VEHICLE IN THE FULFILLMENT OF THEIR JURY DUTY.  THE  REASONABLE
 MILEAGE  ALLOWANCE  SHALL  NOT  EXCEED THE STANDARD TRAVEL ALLOWANCE FOR
 MILEAGE ADOPTED OR PRESCRIBED FOR FEDERAL INCOME TAX PURPOSES.
   (2) ANY CLAIM FOR SUCH CREDIT SHALL BE MADE IN A MANNER PRESCRIBED  BY
 THE  COMMISSIONER  AND SHALL INCLUDE ANY SUPPORTING DOCUMENTATION AS THE
 COMMISSIONER DEEMS NECESSARY.
   § 2. This act shall take effect immediately.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11247-01-3

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