senate Bill S8195

2019-2020 Legislative Session

Relates to a tax deduction for certain expenses of health care professionals and emergency medical technicians relating to the COVID-19 declared emergency

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 13, 2020 referred to budget and revenue

Co-Sponsors

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S8195 (ACTIVE) - Details

See Assembly Version of this Bill:
A10347
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: S425, A5875
2023-2024: A2371

S8195 (ACTIVE) - Summary

Creates a tax deduction up to five thousand dollars for transportation and personal protective equipment expenses of health care professionals and emergency medical technicians relating to the COVID-19 declared emergency.

S8195 (ACTIVE) - Sponsor Memo

S8195 (ACTIVE) - Bill Text download pdf


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

                                  8195

                            I N  S E N A T E

                             April 13, 2020
                               ___________

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

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