NY State Senate Bill S8195

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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view actions (1)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 13, 2020	referred to budget and revenue

Co-Sponsors

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

 
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-

ant to title 8 of the education law and certified first responders,
emergency medical technicians, or advanced emergency medical techni-
cians. The bill would authorize these professionals to deduct up to
$5,000 in expenses for transportation or personal protective equipment
related to the COVID-19 declared emergency.

Section 2 provides that the bill shall take effect immediately and apply
to the 2020 taxable year.

 
JUSTIFICATION:

As New York's heroic medical professionals put their lives on the line
to combat the COVID-19 pandemic and care for affected patients, many of
them are facing shortages of vital personal protective equipment (PPE)
needed to reduce their risk of contracting the virus.

Our state government is using every resource at its disposal to procure
more resources for them during this critical time period, but if they
are able to secure protective equipment using their own resources, the
state should reduce their tax liability accordingly, as this equipment
is crucial for the continued performance of their important duties.

This legislation would authorize a tax deduction for up to $5,000 in
expenses for the purchase of personal protective equipment and for
transportation expenses related to the COVID-19 pandemic. Our health
care professionals deserve our utmost support in this difficult time,
and taking this step would, ease some of the financial stress they are
facing as they try to protect themselves and show up to work every day.

 
LEGISLATIVE HISTORY:

New bill

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to the 2020 taxa-
ble year.

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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The New York State Senate

senate Bill S8195

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Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

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Co-Sponsors

S8195 (ACTIVE) - Details

S8195 (ACTIVE) - Summary

S8195 (ACTIVE) - Sponsor Memo

S8195 (ACTIVE) - Bill Text download pdf

Comments

senate Bill S8195

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Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Your Voice

Actions

Co-Sponsors

S8195 (ACTIVE) - Details

S8195 (ACTIVE) - Summary

S8195 (ACTIVE) - Sponsor Memo

S8195 (ACTIVE) - Bill Text download pdf

Comments