Assembly Bill A5182

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5182
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 12, 2025
                                ___________
 
 Introduced  by M. of A. SOLAGES -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in  relation  to  enacting  the  "frontline
   worker   assistance  act";  and  providing  for  the  repeal  of  such
   provisions upon expiration thereof

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Short  title. This act shall be known and may be cited as
 the "Frontline Worker Assistance Act".
   § 2. Legislative findings. Public employees have  faced  unprecedented
 adverse  health  effects  as  the result of employer mandates to require
 specific work titles of government employees to remain on-duty and phys-
 ically present at  their  work  locations  during  the  deadly  COVID-19
 pandemic.  The  public employees mandated to continue conducting crucial
 services to the public during the most deadly  period  of  the  COVID-19
 pandemic  displayed exemplary service, while often at a health detriment
 to the employee and their family.
   In recognition of public employees who were mandated by their employer
 to physically be on their job site or job location in order  to  provide
 unabated and crucial public services regardless of multiple safety lock-
 downs  afforded  to  most  other  New York residents, a tax credit shall
 apply to such public employees performing their duties  while  remaining
 at  their  worksite  or  job  location  during the pandemic and have not
 received additional compensation pursuant to a federal, state  or  local
 award, grant or retention payment.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (bbb) to read as follows:
   (BBB) FRONTLINE WORKER ASSISTANCE CREDIT. (1) ALLOWANCE OF  CREDIT.  A
 TAXPAYER  THAT IS EMPLOYED BY A STATE, COUNTY, MUNICIPALITY, TOWN, LOCAL
 GOVERNMENT, OR AUTHORITY, AND WAS MANDATED BY THEIR EMPLOYER TO BE PHYS-
 ICALLY PRESENT AT THEIR JOB SITE OR JOB  LOCATION  DURING  THE  COVID-19
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09212-01-5
              

 A. 5182                             2
 
 PANDEMIC  AND  HAS  NOT  RECEIVED  ADDITIONAL COMPENSATION PURSUANT TO A
 FEDERAL, STATE OR LOCAL AWARD,  GRANT  OR  RETENTION  PAYMENT  SHALL  BE
 ALLOWED AN ANNUAL CREDIT OF ONE THOUSAND DOLLARS AGAINST THE TAX IMPOSED
 BY THIS ARTICLE.
   (2)  OVERPAYMENT.  IF  THE  AMOUNT  OF  THE  CREDIT ALLOWED UNDER THIS
 SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR THE TAXA-
 BLE YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT  OF  TAX  TO  BE
 CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
 HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED HOWEVER, NO  INTEREST  WILL
 BE PAID THEREON.
   §  4.  This  act shall take effect immediately and shall expire and be
 deemed repealed on and after December 31, 2026.