Assembly Bill A2371

2023-2024 Legislative Session

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

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-A2371 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A10347
2021-2022: A5875

2023-A2371 (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.

2023-A2371 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2371
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 25, 2023
                                ___________
 
 Introduced by M. of A. WEPRIN -- read once and referred to the Committee
   on Ways and Means
 
 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 47 to read as follows:
   (47) 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
 2022 and 2023 taxable years.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00478-01-3



              

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