What's happening
This bill creates a state income tax credit for New York residents who pay tolls while commuting to work, up to $250 per year.
Why it matters
Targets frequent commuters. The credit is only available to people who pay tolls at least three times a week for 45 weeks a year, focusing the benefit on regular, year-round commuters rather than occasional toll users.
Reduces commuting costs. By offering a dollar-for-dollar reduction in state income tax liability for toll expenses (up to $250 per person, or $500 for joint filers), the bill directly lessens the financial burden of work-related travel for many New Yorkers.
Encourages documentation and compliance. Taxpayers will likely need to keep detailed records or receipts of toll payments to prove eligibility for the credit, potentially increasing individual record-keeping responsibilities.
Affects state revenue and policy priorities. By reducing tax receipts from eligible taxpayers, the bill could impact state finances, and it represents a policy choice to prioritize relief for drivers over alternative transportation incentives.
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Who cares
Headline styles
Tax Credit for Commuter Tolls
Plain English, a few words. Used as the page title.
Sponsors
Senator · Senate District 38
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
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.
Give Commuters Toll Tax Credit
In Assembly Committee · Ways And Means · Sponsor Kenneth Zebrowski
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1397
2019-2020 Regular Sessions
IN SENATE
January 14, 2019
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06462-01-9
S. 1397 2
qualified tolls paid by such qualified taxpayers during the taxable year 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.
Sponsor's memo
Title of bill
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 commut- ing to and from his or her place of employment
Purpose
To provide relief from high toll expenses by creating an income tax credit for individuals that must pay tolls as part of their daily commute.
Summary of provisions
Section 1. Amends section 606 of the tax law by adding a new subsection (ccc) creating a commuter toll credit, available to individuals who must pay a toll at least three times a week for forty-five weeks of the year while going to and from their place of employment. It applies to tolls paid for the use of public highways or bridges, including those paid to any public authority established under the laws of New York. The credit is capped at $250 for single filers or $500 for those filing jointly, if both persons are eligible for the credit.
Section 2. Effective date.
Justification
Every day, hundreds of thousands of New Yorkers have to pay tolls during their commute. Many of our commuters have to pay very high tolls, including drivers crossing the Verrazano-Narrows Bridge, who pay the highest toll charged for crossing any bridge in the United States. Even with an EZ-pass account these drivers have to pay at least $6 a day to cross that bridge. Recently, there was an agreement to cut that to $5.50 for Staten Island residents, but if one commutes five times a week for 50 weeks, the cost of crossing that bridge remains $1,375 a year. Driv- ers crossing over many outer borough bridges or crossing bridges run by the Port Authority also pay very high tolls.
Outside of the New York City area, tens of thousands must travel across the New York State Thruway and use the Tappan Zee bridge, or any of the various toll bridges operated by the New York State Bridge Authority. Annual costs for tolls across the Tappan Zee exceed $720 a year for those who pay for EZ-pass commuter plans. Given these high costs, one way the State can provide relief for these drivers without cutting fund- ing for our road and bridge network, or other transportation needs, is to provide direct and targeted tax relief for those individuals who have the highest toll expenses, which would be those who need to pay these tolls as part of their daily commute. For this reason, we want to create this tax credit, which would provide that targeted relief for thousands of New York drivers.
Legislative history
2017-18: S1730/A1472 - INVESTIGATIONS & GOV'T OPS/ways & means 2015-16: S1660/A7483 - Finance/Ways and Means 2014: S6736 - Investigations & Government Operations Committee
Fiscal implications
The estimated cost of this tax expenditure would be $150 million annual- ly.
Effective date
This act shall take effect immediately and shall apply to the taxable year in which it takes effect and taxable years commencing thereafter.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.