S T A T E O F N E W Y O R K
________________________________________________________________________
9249
2025-2026 Regular Sessions
I N A S S E M B L Y
November 7, 2025
___________
Introduced by M. of A. SLATER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to establishing a tax credit
for tires that are blown out from potholes on state and local roads
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 (qqq) to read as follows:
(QQQ) BLOWN OUT TIRES TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER
WHO HAS TO REPLACE BLOWN OUT TIRES ON THEIR VEHICLE DUE TO POTHOLES ON
STATE AND LOCAL ROADS SHALL BE ALLOWED A CREDIT AS HEREINAFTER PROVIDED,
AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL
BE ONE THOUSAND DOLLARS.
(2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH 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, THAT NO INTEREST
SHALL BE PAID THEREON.
(3) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED TAXPAYER
TO FURNISH PROOF OF THEIR BLOWN OUT TIRES IN SUPPORT OF THEIR CLAIM FOR
CREDIT UNDER THIS SUBSECTION.
§ 2. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2025.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07468-01-5
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