senate Bill S6736

2013-2014 Legislative Session

Establishes a personal income tax credit for tolls paid by resident taxpayers during the course of commuting to and from their place of employment

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 05, 2014 referred to investigations and government operations

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S6736 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L

S6736 - Bill Texts

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Establishes a personal income tax credit for tolls paid by resident taxpayers during the course of commuting to and from their place of employment.

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BILL NUMBER:S6736

TITLE OF BILL: An act to amend the tax law, in relation to
establishing a personal income tax credit for tolls paid by a taxpayer
in the course of commuting to and from his or her place of employment

PURPOSE:

To provide relief from high toll expenses by creating an income tax
credit for individuals that must pay tolls as part of their daily
commute.

SUMMARY OF PROVISIONS:

Section 1 amends section 606 of the tax law by adding a subsection (u)
creating a commuter toll credit, Individuals who must pay a toll at
least three time a week for forty five weeks of the year while going
to their place of work qualify for the credit. It applies to tolls
paid for the use of public highways or bridges, including those paid
to any public authority established under the laws of New York. The
credit is capped at $250 for single filers or $500 for those filing
jointly if both persons are eligible for the credit.

Section 2 establishes an immediate effective date.

JUSTIFICATION:

Every day, hundreds of thousands of New Yorkers have to pay tolls
during their commute. Many of our commuters have to pay very high
tolls, including drivers crossing the Verrazano-Narrows Bridge, who
pay the highest toll charged for crossing any bridge in the United
States. Even with an EZ-pass account these drivers have to pay at
least $6 a day to cross that bridge. Recently there was an agreement
to cut that to $5.50 for Staten Island residents, but if one commutes
five times a week for 50 weeks the cost of crossing that bridge
remains $1,375 a year. Drivers crossing over many outer borough
bridges or crossing bridges run by the Port Authority also pay very
high tolls.

Outside of the New York City area, Lens of thousands must travel
across the New York State Thruway and use the Tappan Zee bridge, or
any of the various toll bridges operated by the New York State Bridge
Authority. Annual costs for tolls across the Tappan Zee exceed $720 a
year for those who pay for EZ pass commuter plans. Given these high
costs, one way the State can provide relief for these drivers without
cutting funding for our road and bridge network or other
transportation needs is to provide direct and targeted tax relief for
those individuals who have the highest toll expenses, which would be
those who need to pay these tolls as part of their daily commute. For
this reason, we want to create this tax credit, which would provide
that targeted relief for thousands of New York drivers.

LEGISLATIVE HISTORY:

This is new legislation.

FISCAL IMPLICATIONS:


The estimated cost of this tax expenditure would be $150 million
annually.

EFFECTIVE DATE:

This act takes effect immediately and applies to the tax year in which
it is passed.

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

                                  6736

                            I N  S E N A T E

                              March 5, 2014
                               ___________

Introduced  by  Sens. CARLUCCI, KLEIN, SAVINO, VALESKY -- 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 establishing a personal
  income tax credit for tolls 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. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (u) to read as follows:
  (U)  COMMUTER  TOLLS  CREDIT.  (1)  GENERAL. EACH INDIVIDUAL QUALIFIED
TAXPAYER SHALL BE ALLOWED A CREDIT  NOT  TO  EXCEED  TWO  HUNDRED  FIFTY
DOLLARS  DURING  ANY  TAXABLE  YEAR,  TO BE COMPUTED AS PROVIDED IN THIS
SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED  TOLLS
PAID DURING SUCH TAXABLE YEAR.
  (2)  DEFINITIONS.  (A)  THE TERM "QUALIFIED TAXPAYER" MEANS A RESIDENT
TAXPAYER WHO COMMUTES TO AND FROM HIS OR HER PLACE OF EMPLOYMENT AND WHO
DURING THE COURSE OF SUCH COMMUTING PAYS QUALIFIED TOLLS NOT  LESS  THAN
THREE  TIMES  EACH  WEEK  FOR  NOT LESS THAN FORTY-FIVE WEEKS DURING THE
TAXABLE YEAR.
  (B) THE TERM "QUALIFIED TOLLS" MEANS TOLLS AND FEES IMPOSED FOR USE OF
A PUBLIC HIGHWAY OR BRIDGE WITHIN THE STATE, OR TOLLS AND  FEES  IMPOSED
BY  A  PUBLIC  AUTHORITY, ESTABLISHED BY THE LAWS OF THIS STATE, FOR THE
USE OF A PUBLIC HIGHWAY OR BRIDGE; AND SUCH  TOLLS  OR  FEES  WERE  PAID
WHILE  A  QUALIFIED  TAXPAYER WAS IN THE COURSE OF COMMUTING TO AND FROM
HIS OR HER PLACE OF EMPLOYMENT.
  (3) AMOUNT OF CREDIT. THE  AMOUNT  OF  THE  CREDIT  PURSUANT  TO  THIS
SUBSECTION  SHALL  BE  THE  FIRST TWO HUNDRED FIFTY DOLLARS OF QUALIFIED
TOLLS PAID BY AN INDIVIDUAL QUALIFIED TAXPAYER DURING THE TAXABLE  YEAR,
EXCEPT  IN  THE  CASE  WHERE  TWO  QUALIFIED TAXPAYERS FILE JOINTLY, THE
AMOUNT OF SUCH CREDIT SHALL BE THE FIRST FIVE  HUNDRED  DOLLARS  OF  THE
QUALIFIED TOLLS PAID BY SUCH QUALIFIED TAXPAYERS DURING THE TAXABLE YEAR
AS  COMPUTED BY ADDING THE TAX CREDITS EACH WOULD BE ALLOWED PURSUANT TO
THIS SUBSECTION IF THEY EACH FILED INDIVIDUALLY.
  S 2. This act shall take effect immediately and  shall  apply  to  the
taxable year in which it takes effect and taxable years commencing ther-
eafter.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13192-02-4

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