What's happening
This bill creates a personal income tax credit for New York residents who pay tolls while commuting to work.
Why it matters
Targets Regular Commuters. The credit is only available to residents who pay tolls at least three times a week for at least 45 weeks per year, focusing the benefit on people with a consistent, year-round commute rather than occasional travelers.
Direct Financial Relief. By providing up to $250 per individual, or up to $500 for joint filers, the bill aims to offset a portion of the recurring costs of tolls, which can add up significantly for daily commuters and impact household budgets.
Narrow Definition of “Qualified Tolls”. Only tolls paid for using public highways or bridges within New York State, including those operated by public authorities, during commutes to and from work are eligible—excluding other toll expenses like recreational travel or out-of-state tolls.
Potential to Influence Commuter Choices and Equity. This credit may help ease the disproportionate burden on lower- and middle-income workers who often have fewer transit options and must rely on toll roads or bridges, potentially making commuting more affordable and equitable.
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Who cares
New York resident toll commuters
Those paying qualifying highway or bridge tolls at least three times a week for at least 45 weeks during the tax year would qualify for a personal income tax credit of up to $250.
Joint filers who both qualify
Two qualifying taxpayers filing jointly could claim up to $500, calculated by adding the credits each would receive individually.
New York State tax administrators
They would administer the new credit beginning with the tax year in which the bill takes effect.
Headline styles
Give Commuters Toll Tax Credit
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Credit for Commuter Tolls
In Senate Committee · Investigations And Government Operations · Sponsor David Carlucci
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3795
2019-2020 Regular Sessions
IN ASSEMBLY
January 31, 2019
Introduced by M. of A. ZEBROWSKI -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a personal income tax credit for tolls paid by a taxpayer in the course of commuting to and from his or her place of employment
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (jjj) to read as follows:
(jjj) Commuter tolls credit. (1) General. Each individual qualified taxpayer shall be allowed a credit not to exceed two hundred fifty dollars during any taxable year, to be computed as provided in this subsection, against the tax imposed by this article for qualified tolls paid during such taxable year.
(2) Definitions. (A) The term "qualified taxpayer" means a resident taxpayer who commutes to and from his or her place of employment and who during the course of such commuting pays qualified tolls not less than three times each week for not less than forty-five weeks during the taxable year.
(B) The term "qualified tolls" means tolls and fees imposed for use of a public highway or bridge within the state, or tolls and fees imposed by a public authority, established by the laws of this state, for the use of a public highway or bridge; and such tolls or fees were paid while a qualified taxpayer was in the course of commuting to and from his or her place of employment.
(3) Amount of credit. The amount of the credit pursuant to this subsection shall be the first two hundred fifty dollars of qualified tolls paid by an individual qualified taxpayer during the taxable year, except in the case where two qualified taxpayers file jointly, the amount of such credit shall be the first five hundred dollars of the qualified tolls paid by such qualified taxpayers during the taxable year
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06462-01-9
A. 3795 2
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 thereafter.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.