Assembly Bill A1233

2023-2024 Legislative Session

Creates a congestion toll offset tax credit

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2023-A1233 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7367
2021-2022: A782

2023-A1233 (ACTIVE) - Summary

Creates a congestion toll offset tax credit.

2023-A1233 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1233
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 13, 2023
                                ___________
 
 Introduced  by M. of A. ZEBROWSKI, JACOBSON -- read once and referred to
   the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to creating a  congestion  toll
   offset tax credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (bbb) to read as follows:
   (BBB)  CONGESTION  TOLL  OFFSET TAX CREDIT.  (1) A RESIDENT INDIVIDUAL
 WHOSE PRIMARY RESIDENCE IS LOCATED IN THE  COUNTY  OF  ROCKLAND  OR  THE
 COUNTY OF ORANGE SHALL BE ALLOWED A CREDIT TO BE COMPUTED AS PROVIDED IN
 THIS  SUBSECTION,  AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED
 TOLLS PAID DURING SUCH TAXABLE YEAR.
   (2) AS USED IN THIS SUBSECTION, "QUALIFIED  TOLLS"  MEANS  THE  AMOUNT
 CHARGED TO A TAXPAYER'S VEHICLE, UP TO THE CONGESTION TOLL AMOUNT PURSU-
 ANT TO ARTICLE FORTY-FOUR-C OF THE VEHICLE AND TRAFFIC LAW, FOR CROSSING
 EITHER THE GOVERNOR MARIO M. CUOMO BRIDGE OR GEORGE WASHINGTON BRIDGE IF
 SUCH  TAXPAYER  SUBSEQUENTLY,  WITHIN TWO HOURS OF CROSSING SUCH BRIDGE,
 ENTERED THE CONGESTION TOLLING ZONE.
   (3) THE AMOUNT OF THE CREDIT PURSUANT  TO  THIS  SUBSECTION  SHALL  BE
 QUALIFIED  TOLLS  PAID  BY A TAXPAYER DURING THE TAXABLE YEAR, EXCEPT IN
 THE CASE WHERE TWO QUALIFIED TAXPAYERS FILE JOINTLY, THE AMOUNT OF  SUCH
 CREDIT  SHALL  BE  THE  COMBINED  QUALIFIED TOLLS PAID BY SUCH QUALIFIED
 TAXPAYERS DURING THE TAXABLE YEAR AS COMPUTED BY ADDING THE TAX  CREDITS
 EACH  WOULD  BE  ALLOWED  PURSUANT TO THIS SUBSECTION IF THEY EACH FILED
 INDIVIDUALLY.
   § 2. This act shall take effect immediately and  shall  apply  to  the
 taxable year in which it takes effect and taxable years commencing ther-
 eafter.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03210-01-3

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