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

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

do you support this legislation?

You must fill out the form below in order to support or oppose this bill. X

You must login or fill out the fields below for the senator to have an accurate account of the support or opposition to this bill.

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.
Use this box to enter a message to your senator.

Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 05, 2014 referred to investigations and government operations

Co-Sponsors

S6736 - Details

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

S6736 - Summary

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

S6736 - Sponsor Memo

S6736 - Bill Text download pdf

                    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.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.