What's happening
This bill allows New York taxpayers to deduct commuting expenses like tolls, MetroCards, and transit passes from state income taxes.
Why it matters
Reduces the real cost of commuting for working New Yorkers. by letting them deduct everyday travel expenses, effectively lowering their taxable income and increasing take-home pay—especially meaningful in high-cost regions or for those with lengthy commutes.
Broadens what counts as deductible commuting expenses. to include not just tolls, but also MetroCards, monthly bus and train passes, and EZ Pass costs, giving flexibility to both drivers and public transit users.
May encourage greater use of public transportation. by explicitly making transit passes deductible, potentially reducing traffic congestion and supporting environmental goals by nudging commuters away from solo car trips.
Could have equity implications. by providing more substantial relief to lower- and middle-income individuals who commute long distances or rely on expensive transit options, potentially narrowing the gap between those who can and cannot afford to work farther from home.
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Who cares
Headline styles
Tax Deduction for Commuters
Plain English, a few words. Used as the page title.
Sponsors
Assembly Member · Assembly District 23
No co-sponsors yet.
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
82
2025-2026 Regular Sessions
IN ASSEMBLY (Prefiled)
January 8, 2025
Introduced by M. of A. PHEFFER AMATO -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from their place of employment
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (c) of section 612 of the tax law is amended by adding a new paragraph 48 to read as follows:
(48) (A) The amount paid or incurred during the taxable year for any tolls, fees and/or any other related commuting expenses imposed for the use of a public highway or bridge or public transportation within the state, or tolls, fees and/or any other related commuting expenses imposed by a public authority, established by the laws of this state, for the use of a public highway or bridge or public transportation; and such tolls, fees and/or other related commuting expenses were paid while a taxpayer was in the course of commuting to and from their place of employment or for the purpose of commuting to and from their place of employment.
(B) For the purposes of this paragraph, "related commuting expenses" shall include but not be limited to the costs associated with the purchase and maintenance of MetroCards, commuter railroad passes, monthly bus passes and EZ passes.
§ 2. This act shall take effect immediately and shall apply to taxable years commencing on or after the first of January in the year in which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00360-01-5
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.