Assembly Bill A10825

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10825
 
                           I N  A S S E M B L Y
 
                               April 1, 2026
                                ___________
 
 Introduced by M. of A. REILLY -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the  tax law, in relation to establishing a personal
   income tax credit for tolls paid  by  a  taxpayer  in  the  course  of
   commuting on toll roads in the state of New York
 
   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)  COMMUTER  TOLLS  CREDIT. (1) GENERAL. EACH INDIVIDUAL QUALIFIED
 TAXPAYER SHALL BE ALLOWED A CREDIT NOT TO EXCEED  ONE  THOUSAND  DOLLARS
 DURING  ANY TAXABLE YEAR, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION,
 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED TOLLS PAID  DURING
 SUCH TAXABLE YEAR.
   (2)  DEFINITIONS.  (A)  THE TERM "QUALIFIED TAXPAYER" MEANS A RESIDENT
 TAXPAYER WHO COMMUTES TO AND FROM THEIR  PLACE  OF  EMPLOYMENT  AND  WHO
 DURING  THE  COURSE OF SUCH COMMUTING PAYS QUALIFIED TOLLS NOT LESS THAN
 THREE TIMES EACH WEEK FOR NOT LESS  THAN  FORTY-FIVE  WEEKS  DURING  THE
 TAXABLE YEAR.
   (B) THE TERM "QUALIFIED TOLLS" MEANS TOLLS AND FEES IMPOSED FOR USE OF
 A  PUBLIC  HIGHWAY OR BRIDGE WITHIN THE STATE, OR TOLLS AND FEES IMPOSED
 BY A PUBLIC AUTHORITY, ESTABLISHED BY THE LAWS OF THIS  STATE,  FOR  THE
 USE  OF  A  PUBLIC  HIGHWAY  OR BRIDGE; AND SUCH TOLLS OR FEES WERE PAID
 WHILE A QUALIFIED TAXPAYER WAS IN THE COURSE OF COMMUTING  TO  AND  FROM
 THEIR PLACE OF EMPLOYMENT.
   (3)  AMOUNT  OF  CREDIT.  THE  AMOUNT  OF  THE CREDIT PURSUANT TO THIS
 SUBSECTION SHALL BE THE FIRST ONE THOUSAND DOLLARS  OF  QUALIFIED  TOLLS
 PAID BY AN INDIVIDUAL QUALIFIED TAXPAYER DURING THE TAXABLE YEAR, EXCEPT
 IN  THE  CASE  WHERE TWO QUALIFIED TAXPAYERS FILE JOINTLY, THE AMOUNT OF
 SUCH CREDIT SHALL BE THE FIRST TWO THOUSAND  DOLLARS  OF  THE  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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14718-01-6
              

 A. 10825                            2
 
   (4)  DISPUTES. IF THE QUALIFIED TAXPAYER FORMALLY CHALLENGES ANY FINE,
 FEE, OR ADMINISTRATIVE CHARGE, ALL SUCH CHARGES THAT COULD OTHERWISE  BE
 IMPOSED,  OR  CONTINUE  TO BE IMPOSED, POST-CHALLENGE, AS WELL AS MONIES
 ARISING FROM THE COMMUTER TOLLS CREDIT, SHALL BE FROZEN IN THE MIDST  OF
 SUCH DISPUTE UNTIL THE DISPUTE REACHES A RESOLUTION.
   §  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.