senate Bill S425

2021-2022 Legislative Session

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

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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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2022 referred to budget and revenue
Feb 02, 2021 reported and committed to finance
Jan 06, 2021 referred to budget and revenue

Votes

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Feb 2, 2021 - Budget and Revenue committee Vote

S425
7
0
committee
7
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Budget and Revenue committee vote details

Budget and Revenue Committee Vote: Feb 2, 2021

Co-Sponsors

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S425 (ACTIVE) - Details

See Assembly Version of this Bill:
A5875
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S8195, A10347
2023-2024: A2371

S425 (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.

S425 (ACTIVE) - Sponsor Memo

S425 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    425
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced by Sens. HOYLMAN, BENJAMIN, BROOKS, JACKSON, KAPLAN, SEPULVE-
   DA -- 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 and 2021 taxable years.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02454-01-1

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