Senate Bill S3016

2009-2010 Legislative Session

Creates an E-ZPass expense tax credit

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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2009-S3016 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S3223

2009-S3016 (ACTIVE) - Summary

Creates an E-ZPass expense tax credit, not to exceed $500 each year; allows carry over from previous years if the amount exceeds the taxpayer's tax; only for expenses incurred in NYS.

2009-S3016 (ACTIVE) - Sponsor Memo

2009-S3016 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3016

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              March 9, 2009
                               ___________

Introduced  by  Sens.  RANZENHOFER, DeFRANCISCO, MAZIARZ, VOLKER -- read
  twice and ordered printed, and when printed to  be  committed  to  the
  Committee on Investigations and Government Operations

AN  ACT  to amend the tax law, in relation to the creation of an E-ZPass
  expense 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 (qq) to read as follows:
  (QQ) CREDIT FOR E-ZPASS EXPENSES. (A) ALLOWANCE AND AMOUNT OF  CREDIT.
A  TAXPAYER,  WHO HAS E-ZPASS EXPENSES INCURRED IN NEW YORK STATE, SHALL
BE ALLOWED A CREDIT, TO BE COMPUTED  AS  PROVIDED  IN  THIS  SUBSECTION,
AGAINST  THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL
BE EQUAL TO AN AMOUNT NOT TO EXCEED FIVE HUNDRED DOLLARS.
  (B) DEFINITION. THE TERM "E-ZPASS" SHALL, FOR  THE  PURPOSES  OF  THIS
SUBSECTION,  REFER  TO  A SYSTEM OF COLLECTING TOLLS OR CHARGES WHICH IS
CAPABLE OF CHARGING AN ACCOUNT HOLDER THE APPROPRIATE TOLL OR CHARGE  BY
TRANSMISSION OF INFORMATION FROM AN ELECTRONIC DEVICE ON A MOTOR VEHICLE
TO  THE  TOLL  LANE, WHICH INFORMATION IS USED TO CHARGE THE ACCOUNT THE
APPROPRIATE TOLL OR CHARGE.
  (C) APPLICATION OF CREDIT. IF THE AMOUNT OF THE  CREDIT  SHALL  EXCEED
THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
SUCH  YEAR OR YEARS. NO CREDIT SHALL BE ALLOWED UNDER THIS SECTION WHERE
SUCH EXPENSE HAS BEEN CLAIMED AS AN EXPENSE  OR  DEDUCTION  ON  ANY  TAX
RETURN.
  S  2.  This act shall take effect the first of January next succeeding
the date on which it shall have become a law.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07413-01-9

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