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Assembly Bill A7483

2015-2016 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 Assembly Committee

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2015-A7483 (ACTIVE) - Details

See Senate Version of this Bill:
S1660
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S6736
2017-2018: A1472, S1730
2019-2020: A3795, S1397
2021-2022: S3584
2023-2024: S1299

2015-A7483 (ACTIVE) - 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.

2015-A7483 (ACTIVE) - Bill Text download pdf 

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

                                  7483

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              May 13, 2015
                               ___________

Introduced  by  M.  of  A.  ZEBROWSKI  --  read once and referred to the
  Committee on Ways and Means

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 (ccc) to read as follows:
  (CCC) 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03417-01-5

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