S T A T E O F N E W Y O R K
________________________________________________________________________
3597
2025-2026 Regular Sessions
I N A S S E M B L Y
January 28, 2025
___________
Introduced by M. of A. P. CARROLL, EACHUS -- 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.
LBD06482-01-5
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