Assembly Bill A4466

2023-2024 Legislative Session

Relates to providing a tax credit to individuals with disabilities for using transportation network companies to get to work and/or school

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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-A4466 (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: A10234
2021-2022: A5069

2023-A4466 (ACTIVE) - Summary

Provides a tax credit of up to five hundred dollars to individuals with disabilities for using transportation network companies to get to work and/or school.

2023-A4466 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4466
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 16, 2023
                                ___________
 
 Introduced  by M. of A. RAMOS -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to providing a  tax  credit  to
   individuals  with disabilities for using transportation network compa-
   nies to get to work and/or school

   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 (ooo) to read as follows:
   (OOO) CREDIT FOR INDIVIDUALS WITH DISABILITIES WHO USE  TRANSPORTATION
 NETWORK  COMPANIES.  (1) ALLOWANCE AND AMOUNT OF CREDIT. A TAXPAYER, WHO
 IS A QUALIFIED INDIVIDUAL WITH A DISABILITY AS DEFINED IN THE  REHABILI-
 TATION  ACT  OF NINETEEN HUNDRED NINETY-THREE (29 U.S.C. 701) AS AMENDED
 AND WHO USES TRANSPORTATION NETWORK COMPANIES  TO  GET  TO  WORK  AND/OR
 SCHOOL,  SHALL  BE  ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS
 SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT  OF  THE
 CREDIT SHALL BE EQUAL TO THE EXPENSES INCURRED DURING A TAXABLE YEAR FOR
 USING  TRANSPORTATION  NETWORK  COMPANIES  TO GET TO WORK AND/OR SCHOOL.
 PROVIDED, HOWEVER, THAT  SUCH  CREDIT  SHALL  NOT  EXCEED  FIVE  HUNDRED
 DOLLARS.
   (2)  DEFINITIONS. "TRANSPORTATION NETWORK COMPANY" OR "TNC" SHALL HAVE
 THE SAME MEANING AS THE TERM IS DEFINED IN ARTICLE FORTY-FOUR-B  OF  THE
 VEHICLE AND TRAFFIC LAW.
   (3)  TAX  RETURN REQUIREMENT. THE TAXPAYER SHALL BE REQUIRED TO ATTACH
 TO THEIR TAX RETURN, IN THE FORM PRESCRIBED BY THE COMMISSIONER, VERIFI-
 CATION OF SUCH TAXPAYER'S DISABILITY AND VERIFICATION THAT  SUCH  TRANS-
 PORTATION WAS USED TO TRAVEL TO WORK AND/OR SCHOOL.
   (4)  APPLICATION  OF  CREDIT. IF THE AMOUNT OF THE CREDIT SHALL EXCEED
 THE TAXPAYER'S TAX FOR SUCH YEAR THE EXCESS SHALL BE CARRIED OVER TO THE
 FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
 SUCH YEAR OR YEARS.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2023.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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