Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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Apr 13, 2020 | referred to budget and revenue |
senate Bill S8195
Sponsored By
Brad Hoylman-Sigal
(D, WF) 47th Senate District
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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Co-Sponsors
Brian A. Benjamin
(D) 0 Senate District
John E. Brooks
(D) 0 Senate District
Robert Jackson
(D, WF) 31st Senate District
Anna M. Kaplan
(D, IP, WF) 0 Senate District
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) - Sponsor Memo
BILL NUMBER: S8195 SPONSOR: HOYLMAN TITLE OF BILL: An act to amend the tax law, in relation to authorizing a personal income tax deduction for unreimbursed transportation or personal protec- tive equipment expenses for health care professionals and emergency medical technicians related to the COVID-19 declared emergency PURPOSE: To authorize a personal income tax deduction for medical professionals on the front lines of the COVID-19 pandemic for expenses related to transportation or the purchase of personal protective equipment. SUMMARY OF PROVISIONS: Section 1 of this bill adds a new paragraph 43 to subsection (c) of section 612 of the tax law to authorize a personal income tax deduction for health care professionals licensed, registered, or certified pursu-
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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