What's happening
This bill creates a tax credit of up to $500 for individuals with disabilities using ride-hailing services to commute to work or school.
Why it matters
Directly helps offset transportation costs. for people with disabilities, who often face higher expenses getting to work or school due to accessibility challenges or lack of alternatives to ride-hailing services.
Targets support to those defined as disabled under federal law. , ensuring the benefit goes to individuals with documented needs and aligning with established protections and definitions.
Requires documentation of both disability status and trip purpose. , which may help prevent misuse but could add paperwork or administrative barriers for eligible individuals.
Credit is refundable across years if not immediately used. , meaning those with lower tax liability can still benefit over time, increasing the bill’s impact for lower-income disabled individuals.
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Who cares
Headline styles
Tax Credit for Disabled Riders
Plain English, a few words. Used as the page title.
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History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1050
2025-2026 Regular Sessions
IN ASSEMBLY
January 8, 2025
Introduced by M. of A. RAMOS -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing a tax credit to individuals with disabilities for using transportation network companies to get to work and/or school
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 (qqq) to read as follows:
(qqq) Credit for individuals with disabilities who use transportation network companies. (1) Allowance and amount of credit. A taxpayer, who is a qualified individual with a disability as defined in the rehabilitation act of nineteen hundred ninety-three (29 U.S.C. 701) as amended and who uses transportation network companies to get to work and/or school, shall be allowed a credit, to be computed as provided in this subsection, against the tax imposed by this article. The amount of the credit shall be equal to the expenses incurred during a taxable year for using transportation network companies to get to work and/or school. Provided, however, that such credit shall not exceed five hundred dollars.
(2) Definitions. "Transportation network company" or "TNC" shall have the same meaning as the term is defined in article forty-four-B of the vehicle and traffic law.
(3) Tax return requirement. The taxpayer shall be required to attach to their tax return, in the form prescribed by the commissioner, verification of such taxpayer's disability and verification that such transportation was used to travel to work and/or school.
(4) Application of credit. If the amount of the credit shall exceed the taxpayer's tax for such year the excess shall be carried over to the following year or years, and may be deducted from the taxpayer's tax for such year or years.
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on and after January 1, 2025.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00449-01-5
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.