New York S 8954: Establishes a tax deduction for tires that are blown out from potholes on state and local roads

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S08954 Summary:

BILL NOS08954 

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SAME ASNo Same As

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SPONSORROLISON

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COSPNSR

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MLTSPNSR

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Amd §606, Tax L

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Establishes a tax credit for tires that are blown out from potholes on state and local roads up to one thousand dollars.

Go to top S08954 Actions:

BILL NOS08954 

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01/21/2026REFERRED TO BUDGET AND REVENUE

Go to topS08954 Committee&nbspVotes:

Go to topS08954 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS08954 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8954

 IN SENATE

 January 21, 2026
 ___________

 Introduced by Sen. ROLISON -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for tires that are blown out from potholes on state and local roads

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (uuu) to read as follows:
 3 (uuu) Blown out tires tax credit. (1) Allowance of credit. A taxpayer
 4 who has to replace blown out tires on their vehicle due to potholes on
 5 state and local roads shall be allowed a credit as hereinafter provided,
 6 against the tax imposed by this article. The amount of the credit shall
 7 be one thousand dollars.
 8 (2) Application of credit. If the amount of the credit allowed under
 9 this subsection for any taxable year shall exceed the taxpayer's tax for
 10 such year, the excess shall be treated as an overpayment of tax to be
 11 credited or refunded in accordance with the provisions of section six
 12 hundred eighty-six of this article, provided, however, that no interest
 13 shall be paid thereon.
 14 (3) Proof of claim. The commissioner may require a qualified taxpayer
 15 to furnish proof of their blown out tires in support of their claim for
 16 credit under this subsection.
 17 § 2. This act shall take effect immediately and shall apply to taxable
 18 years commencing on and after January 1, 2026.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07468-02-6

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