S T A T E O F N E W Y O R K
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8195
I N S E N A T E
April 13, 2020
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Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to authorizing a personal
income tax deduction for unreimbursed transportation or personal
protective equipment expenses for health care professionals and emer-
gency medical technicians related to the COVID-19 declared emergency
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subsection (c) of section 612 of the tax law is amended by
adding a new paragraph 43 to read as follows:
(43) EXPENSES NOT IN EXCESS OF FIVE THOUSAND DOLLARS FOR TRANSPORTA-
TION OR PERSONAL PROTECTIVE EQUIPMENT RELATED TO THE COVID-19 DECLARED
EMERGENCY PAID FOR BY A HEALTH CARE PROFESSIONAL LICENSED, REGISTERED OR
CERTIFIED PURSUANT TO TITLE EIGHT OF THE EDUCATION LAW, OR A CERTIFIED
FIRST RESPONDER, EMERGENCY MEDICAL TECHNICIAN OR ADVANCED EMERGENCY
MEDICAL TECHNICIAN AS DEFINED IN SECTION THREE THOUSAND ONE OF THE
PUBLIC HEALTH LAW, TO THE EXTENT NOT DEDUCTIBLE IN DETERMINING FEDERAL
ADJUSTED GROSS INCOME AND NOT REIMBURSED. FOR THE PURPOSES OF THIS PARA-
GRAPH, PERSONAL PROTECTIVE EQUIPMENT SHALL MEAN ALL EQUIPMENT WORN OR
USED TO MINIMIZE EXPOSURE TO A COMMUNICABLE DISEASE, INCLUDING BUT NOT
LIMITED TO GLOVES, MASKS, FOOT AND EYE PROTECTION, PROTECTIVE HEARING
DEVICES, RESPIRATORS, AND FULL BODY SUITS.
§ 2. This act shall take effect immediately and shall apply to the
2020 taxable year.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD16141-02-0