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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
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Allows a tax credit for certain travel expenses incurred by certain employees of the department of corrections and community supervision
In Assembly Committee · Ways And Means · Sponsor Carrie Woerner
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S2654
Title of bill
An act to amend the tax law, in relation to allowing a tax credit for certain travel expenses incurred by certain employees of the department of corrections and community supervision
Purpose
To allow a tax credit for certain travel expenses incurred by Department of Corrections and Community Supervision employees created by the closure of the correctional facility where they worked and the greater distance of where they must now work at a different correctional facility.
Summary of provisions
Section one amends the Tax Law by adding a new section 42. This allows eligible taxpayers employed by the New York State Department of Corrections and Community Supervision to have a tax credit against their NYS Personal Income Tax to the extent not otherwise deductible in determining federal and state adjusted gross income and not reimbursed. The tax credit may be taken for a maximum of two consecutive years beginning when the facility closed. Eligible Taxpayer, Eligible Facility, Standard Mileage Rate and Business Miles Driven are all defined.
Section two amends Section 606 of the Tax Law by adding a new subsection (ccc) to allow this travel credit for the Department of Corrections and Community Supervision Employees.
Section three provides that the Commissioner of Taxation and Finance will promulgate all rules and regulations necessary for this act.
Section four stipulates the effective date.
Justification
Since 2009, sixteen NYS Correctional facilities have been closed. Employees at these facilities have been reassigned to jobs at other State Correctional facilities, which in most cases are a further distance from their homes than previously traveled. A two-year tax credit to these displaced employees for the mileage difference between the commute from their homes to their job at the closed correctional facilities and their commute from their homes to the new correctional facilities where they have been assigned, will provide needed financial assistance to these employees and allow them sufficient time to relocate to new homes closer to the correctional facility where they now work.
Legislative history
This is a new bill.
Fiscal implications
To be determined.
Effective date
Immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.