S T A T E O F N E W Y O R K
________________________________________________________________________
7064
2023-2024 Regular Sessions
I N A S S E M B L Y
May 10, 2023
___________
Introduced by M. of A. THIELE -- read once and referred to the Committee
on Ways and Means
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