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Assembly Bill A82

2025-2026 Legislative Session

Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from their place of employment

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Current Bill Status - In Assembly Committee

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2025-A82 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A6672
2023-2024: A2809

2025-A82 (ACTIVE) - Summary

Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from their place of employment.

2025-A82 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    82
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  M.  of A. PHEFFER AMATO -- 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  tolls,  fees  and other related commuting
   expenses paid by a taxpayer in the course of  commuting  to  and  from
   their place of employment
 
   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 48 to read as follows:
   (48)  (A)  THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR FOR ANY
 TOLLS, FEES AND/OR ANY OTHER RELATED COMMUTING EXPENSES IMPOSED FOR  THE
 USE  OF  A  PUBLIC HIGHWAY OR BRIDGE OR PUBLIC TRANSPORTATION WITHIN THE
 STATE, OR TOLLS,  FEES  AND/OR  ANY  OTHER  RELATED  COMMUTING  EXPENSES
 IMPOSED  BY  A  PUBLIC AUTHORITY, ESTABLISHED BY THE LAWS OF THIS STATE,
 FOR THE USE OF A PUBLIC HIGHWAY OR BRIDGE OR PUBLIC TRANSPORTATION;  AND
 SUCH TOLLS, FEES AND/OR OTHER RELATED COMMUTING EXPENSES WERE PAID WHILE
 A  TAXPAYER  WAS  IN  THE COURSE OF COMMUTING TO AND FROM THEIR PLACE OF
 EMPLOYMENT OR FOR THE PURPOSE OF COMMUTING TO AND FROM  THEIR  PLACE  OF
 EMPLOYMENT.
   (B)  FOR  THE PURPOSES OF THIS PARAGRAPH, "RELATED COMMUTING EXPENSES"
 SHALL INCLUDE BUT NOT BE  LIMITED  TO  THE  COSTS  ASSOCIATED  WITH  THE
 PURCHASE AND MAINTENANCE OF METROCARDS, COMMUTER RAILROAD PASSES, MONTH-
 LY BUS PASSES AND EZ PASSES.
   § 2. This act shall take effect immediately and shall apply to taxable
 years  commencing  on or after the first of January in the year in which
 it shall have become a law.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00360-01-5

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