S T A T E O F N E W Y O R K
________________________________________________________________________
189--A
2017-2018 Regular Sessions
I N S E N A T E
(PREFILED)
January 4, 2017
___________
Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
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 44 to read
as follows:
§ 44. 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-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02969-02-8
S. 189--A 2
ATED COST RECOVERY SYSTEM (MACRS) OR AFTER CLAIMING A FEDERAL SECTION
179 DEDUCTION FOR THAT VEHICLE.
(E) FOR THE PURPOSES OF THIS SUBDIVISION, THE FOLLOWING DEFINITIONS
SHALL APPLY:
(1) "ELIGIBLE TAXPAYER" IS A TAXPAYER WHO:
(I) IS A RESIDENT OF THE STATE;
(II) WAS EMPLOYED AS A FULL-TIME EMPLOYEE BY THE DEPARTMENT OF
CORRECTIONS AND COMMUNITY SUPERVISION AT AN ELIGIBLE FACILITY AT THE
TIME SUCH FACILITY WAS CLOSED; AND
(III) UPON CLOSURE OF THE ELIGIBLE FACILITY, WAS EMPLOYED AT ANOTHER
DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION FACILITY WHICH WAS
LOCATED AT A GREATER DISTANCE FROM THE TAXPAYER'S RESIDENCE THAN THE
ELIGIBLE FACILITY WAS.
(2) "ELIGIBLE FACILITY" MEANS THE FOLLOWING FACILITIES: ARTHUR KILL
CORRECTIONAL FACILITY (STATEN ISLAND); BAYVIEW CORRECTIONAL FACILITY
(MANHATTAN); BEACON CORRECTIONAL FACILITY (DUTCHESS COUNTY); BUFFALO
CORRECTIONAL FACILITY (BUFFALO COUNTY); THE MINIMUM SECURITY PORTION OF
BUTLER CORRECTIONAL FACILITY (WAYNE COUNTY); CAMP GEORGETOWN CORRECTION-
AL FACILITY (MADISON COUNTY); CHATEAUGAY CORRECTIONAL FACILITY (FRANKLIN
COUNTY); FULTON CORRECTIONAL FACILITY (THE BRONX); LYON MOUNTAIN CORREC-
TIONAL FACILITY (CLINTON COUNTY); MID-ORANGE CORRECTIONAL FACILITY
(WARWICK); MONTEREY SHOCK (SCHUYLER COUNTY); MORIAH SHOCK INCARCERATION
CORRECTIONAL FACILITY (ESSEX COUNTY); MT. MCGREGOR (SARATOGA COUNTY);
OGDENSBURG CORRECTIONAL FACILITY (ST. LAWRENCE COUNTY); ONEIDA CORREC-
TIONAL FACILITY (ROME); AND SUMMIT SHOCK INCARCERATION CORRECTIONAL
FACILITY (SCHOHARIE COUNTY).
(3) "STANDARD MILEAGE RATE" MEANS THE FEDERAL INCOME TAX BUSINESS
MILEAGE RATE IN EFFECT FOR THE TAX YEAR FOR WHICH THE CREDIT IS CLAIMED
UNDER THIS SECTION PER MILE FOR THE BUSINESS MILES DRIVEN.
(4) "BUSINESS MILES DRIVEN" MEANS THE DIFFERENCE IN MILES DRIVEN
BETWEEN: (I) THE ROUND-TRIP MILES DRIVEN BY THE ELIGIBLE TAXPAYER FROM
HIS OR HER RESIDENCE TO HIS OR HER EMPLOYMENT AT THE ELIGIBLE FACILITY;
AND (II) THE ROUND-TRIP MILES DRIVEN BY THE ELIGIBLE TAXPAYER FROM HIS
OR HER RESIDENCE TO HIS OR HER EMPLOYMENT AT THE NEW FACILITY. SUCH
MILEAGE SHALL BE CALCULATED USING THE DISTANCE OF A DIRECT TRIP BETWEEN
THE TWO LOCATIONS.
(F) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISION OF THIS CHAPTER: ARTICLE 22:
SECTION 606, SUBSECTION (CCC).
§ 2. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
(CCC) TRAVEL CREDIT, DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPER-
VISION EMPLOYEES. (1) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-FOUR OF THIS CHAP-
TER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
§ 3. The commissioner of taxation and finance shall promulgate all
rules and regulations necessary for the implementation of this act on or
before its effective date.
§ 4. This act shall take effect immediately.