NY State Senate Bill 2017-S189A

Senate Bill S189A

2017-2018 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

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

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 24, 2018	print number 189a
Jan 24, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
Jan 04, 2017	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2017-S189 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §44, amd §606, Tax L
Versions Introduced in 2015-2016 Legislative Session:: S2654

2017-S189 - Summary

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

2017-S189 - Sponsor Memo

                                 BILL NUMBER:  S189

 TITLE OF BILL :

An act to amend the tax law, in relation to allowing a tax credit for
certain travel expenses incurred by certain employees of the
department of corrections and community supervision

 PURPOSE :

To allow a tax credit for certain travel expenses incurred by
Department of Corrections and Community Supervision employees created
by the closure of the correctional facility where they worked and the
greater distance of where they must now work at a different
correctional facility.

 SUMMARY OF PROVISIONS :

Section one amends the Tax Law by adding a new section 43. This allows
eligible taxpayers employed by the New York State Department of
Corrections and Community Supervision to have a tax credit against
their NYS Personal Income Tax to the extent not otherwise deductible
in determining federal and state adjusted gross income and not
reimbursed. The tax credit may be taken for a maximum of two
consecutive years beginning when the facility closed. Eligible
Taxpayer, Eligible Facility, Standard Mileage Rate and Business Miles

Driven are all defined.

Section two amends Section 606 of the Tax Law by adding a new
subsection (ccc) to allow this travel credit for the Department of
Corrections and Community Supervision Employees.

Section three provides that the Commissioner of Taxation and Finance
will promulgate all rules and regulations necessary for this act.

Section four stipulates the effective date.

 JUSTIFICATION :

Since 2009, sixteen NYS Correctional facilities have been closed.
Employees at these facilities have been reassigned to jobs at other
State Correctional facilities, which in most cases are a further
distance from their homes than previously traveled. A two-year tax
credit to these displaced employees for the mileage difference between
the commute from their homes to their job at the closed correctional
facilities and their commute from their homes to the new correctional
facilities where they have been assigned, will provide needed
financial assistance to these employees and allow them sufficient time
to relocate to new homes closer to the correctional facility where
they now work.

 LEGISLATIVE HISTORY :

2015-16: Referred to Investigations and Government Operations.

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
Immediately.

2017-S189 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    189
 
                        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
 
 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 43  to  read
 as follows:
   §  43.  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.

                                                            LBD02969-01-7

 S. 189                              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-THREE 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.

2017-S189A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Add §44, amd §606, Tax L
Versions Introduced in 2015-2016 Legislative Session:: S2654

2017-S189A (ACTIVE) - Summary

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

2017-S189A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S189A

SPONSOR: MARCHIONE
 
TITLE OF BILL:  An act to amend the tax law, in relation to allowing a
tax credit for certain travel expenses incurred by certain employees of
the department of corrections and community supervision

 
PURPOSE:

To allow a tax credit for certain travel expenses incurred by Department
of Corrections and Community Supervision employees created by the
closure of the correctional facility where they worked and the greater
distance of where they must now work at a different correctional facili-
ty.

 
SUMMARY OF PROVISIONS:

Section one amends the Tax Law by adding a new section 44. This allows
eligible taxpayers employed by the New York State Department of
Corrections and Community Supervision to have a tax credit against their
NYS Personal Income Tax to the extent not otherwise deductible in deter-

mining federal and state adjusted gross income and not reimbursed. The
tax credit may be taken for a maximum of two consecutive years beginning
when the facility closed. Eligible Taxpayer, Eligible Facility, Standard
Mileage Rate and Business Miles Driven are all defined.

Section two amends Section 606 of the Tax Law by adding a new subsection
(ccc) to allow this travel credit for the Department of Corrections and
Community Supervision Employees.

Section three provides that the Commissioner of Taxation and Finance
will promulgate all rules and regulations necessary for this act.

Section four stipulates the effective date.

 
JUSTIFICATION:

Since 2009, sixteen NYS Correctional facilities have been closed.
Employees at these facilities have been reassigned to jobs at other
State Correctional facilities, which in most cases are a further
distance from their homes than previously traveled. A two-year tax cred-
it to these displaced employees for the mileage difference between the
commute from their homes to their job at the closed correctional facili-
ties and their commute from their homes to the new correctional facili-
ties where they have been assigned, will provide needed financial
assistance to these employees and allow them sufficient time to relocate
to new homes closer to the correctional facility where they now work.

 
LEGISLATIVE HISTORY:

2015-16: Referred to Investigations and Government Operations.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
Immediately.

2017-S189A (ACTIVE) - Bill Text download pdf

                            
 
                     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.

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