senate Bill S2654

2015-2016 Legislative Session

Allows a tax credit for certain travel expenses incurred by certain employees of the department of corrections and community supervision

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Investigations And Government Operations Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2016 referred to investigations and government operations
Jan 27, 2015 referred to investigations and government operations

S2654 - Details

See Assembly Version of this Bill:
A5145
Law Section:
Tax Law
Laws Affected:
Add §42, amd §606, Tax L

S2654 - Summary

Allows a tax credit for certain travel expenses incurred by certain employees of the department of corrections and community supervision.

S2654 - Sponsor Memo

S2654 - Bill Text download pdf

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

                                  2654

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 27, 2015
                               ___________

Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN  ACT  to  amend the tax law, in relation to allowing a tax credit for
  certain travel expenses incurred by certain employees of  the  depart-
  ment of corrections and community supervision

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a new section 42  to  read
as follows:
  S  42.  TRAVEL  CREDIT, DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPER-
VISION EMPLOYEES. (A) AN ELIGIBLE TAXPAYER WHO IS EMPLOYED  BY  THE  NEW
YORK  STATE  DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION AND WHO
IS SUBJECT TO TAX UNDER ARTICLE TWENTY-TWO  OF  THIS  CHAPTER  SHALL  BE
ALLOWED  A CREDIT AGAINST SUCH TAXES IN THE AMOUNT SPECIFIED IN SUBDIVI-
SION (B) OF THIS SECTION, TO THE  EXTENT  NOT  OTHERWISE  DEDUCTIBLE  IN
DETERMINING FEDERAL ADJUSTED GROSS INCOME OR STATE ADJUSTED GROSS INCOME
AND NOT REIMBURSED.
  (B)  THE  AMOUNT  OF THE CREDIT PER TAXPAYER PER TAXABLE YEAR SHALL BE
DETERMINED AS FOLLOWS: THE STANDARD MILEAGE RATE FOR EACH OF  THE  BUSI-
NESS MILES DRIVEN.
  (C)  THE  CREDIT  ALLOWED  UNDER THE PROVISIONS OF THIS SECTION MAY BE
CLAIMED BY AN ELIGIBLE TAX PAYER FOR A MAXIMUM PERIOD OF TWO CONSECUTIVE
TAX YEARS COMMENCING IN THE YEAR IN WHICH THE ELIGIBLE FACILITY  CLOSED,
PROVIDED  THE  TAXPAYER  REMAINS  EMPLOYED  ON  A FULL-TIME BASIS BY THE
DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION FOR ALL OR A PORTION
OF EACH YEAR IN WHICH THE CREDIT IS CLAIMED.
  (D) A TAXPAYER MAY NOT USE THE STANDARD MILEAGE  RATE  FOR  A  VEHICLE
AFTER  USING ANY DEPRECIATION METHOD UNDER THE FEDERAL MODIFIED ACCELER-
ATED COST RECOVERY SYSTEM (MACRS) OR AFTER CLAIMING  A  FEDERAL  SECTION
179 DEDUCTION FOR THAT VEHICLE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05558-01-5

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