assembly Bill A2234

2021-2022 Legislative Session

Establishes a qualified transportation fringe benefits program

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Current Bill Status - In Assembly Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 14, 2021 referred to labor

A2234 (ACTIVE) - Details

Current Committee:
Assembly Labor
Law Section:
Tax Law
Laws Affected:
Add §45, amd §§615 & 208, Tax L
Versions Introduced in 2019-2020 Legislative Session:
A7264

A2234 (ACTIVE) - Summary

Establishes a qualified transportation fringe benefits program; allows for an itemized deduction for the full amount of expenses for any qualified transportation benefit provided to an employee of the taxpayer.

A2234 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2234
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2021
                                ___________
 
 Introduced  by M. of A. STERN -- read once and referred to the Committee
   on Labor
 
 AN ACT to amend the tax law, in relation  to  establishing  a  qualified
   transportation fringe benefits program
 
   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 45  to  read
 as follows:
   § 45. QUALIFIED TRANSPORTATION FRINGE BENEFITS PROGRAM. (A) AS USED IN
 THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (1)  "QUALIFIED  TRANSPORTATION FRINGE BENEFITS" SHALL MEAN ANY OF THE
 FOLLOWING PROVIDED BY AN EMPLOYER TO AN EMPLOYEE:
   (I) TRANSPORTATION IN A COMMUTER HIGHWAY VEHICLE IF  SUCH  TRANSPORTA-
 TION  IS  IN CONNECTION WITH TRAVEL BETWEEN THE EMPLOYEE'S RESIDENCE AND
 PLACE OF EMPLOYMENT;
   (II) ANY TRANSIT PASS;
   (III) QUALIFIED PARKING; OR
   (IV) QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.
   (2) "COVERED EMPLOYEE" SHALL MEAN ANY PERSON WHO PERFORMED AN  AVERAGE
 OF  AT  LEAST  TEN  HOURS OF WORK PER WEEK FOR COMPENSATION FOR THE SAME
 EMPLOYER WITHIN THE PREVIOUS CALENDAR MONTH.
   (3) "COVERED EMPLOYER" SHALL MEAN AN EMPLOYER FOR WHICH AN AVERAGE  OF
 TWENTY OR MORE PERSONS PER WEEK PERFORM WORK FOR COMPENSATION. IN DETER-
 MINING  THE  NUMBER  OF PERSONS PERFORMING WORK FOR AN EMPLOYER DURING A
 GIVEN WEEK, ALL PERSONS PERFORMING WORK FOR COMPENSATION ON A FULL-TIME,
 PART-TIME OR TEMPORARY BASIS SHALL BE COUNTED,  INCLUDING  PERSONS  MADE
 AVAILABLE TO WORK THROUGH THE SERVICES OF A TEMPORARY SERVICES OR STAFF-
 ING  AGENCY  OR SIMILAR ENTITY. A COVERED EMPLOYER SHALL NOT INCLUDE ANY
 GOVERNMENTAL ENTITY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06743-01-1