New York A 1486: Relates to operation of a vessel while under the influence of alcohol or drugs; repealer

Bill Text

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A01486 Summary:

BILL NOA01486 

&nbsp

SAME ASSAME AS S03145

&nbsp

SPONSORRivera

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §50, Tax L

&nbsp

Authorizes the election of qualified transportation fringe benefits; authorizes any employer to offer employees the opportunity to use pre-tax earnings for the purchase of qualified transportation fringe benefits.

Go to top A01486 Actions:

BILL NOA01486 

&nbsp

01/10/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA01486 Committee&nbspVotes:

Go to topA01486 Floor&nbspVotes:

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

Go to topA01486 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1486

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 10, 2025
 ___________

 Introduced by M. of A. RIVERA -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, in relation to authorizing the election of
 qualified transportation fringe benefits

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

 1 Section 1. The tax law is amended by adding a new section 50 to read
 2 as follows:
 3 § 50. Election of qualified transportation fringe benefits. (a) Defi-
 4 nitions. For the purposes of this section, the following terms shall
 5 have the following meanings:
 6 (1) "bikesharing arrangements" means a rental operation at which bicy-
 7 cles, as defined in section one hundred two of the vehicle and traffic
 8 law; bicycles with electric assist, as defined in section one hundred
 9 two-c of the vehicle and traffic law; or electric scooters, as defined
 10 in section one hundred fourteen-e of the vehicle and traffic law, are
 11 made available to pick up and drop off for point-to-point use within a
 12 defined geographic area;
 13 (2) "employer" means an entity, including but not limited to a corpo-
 14 ration, nonprofit organization, partnership, joint venture, common trust
 15 fund, limited association, pool or working agreement, local government,
 16 or limited liability company, that employs three or more persons in this
 17 state;
 18 (3) "local government" means the same as such term is defined in
 19 section three hundred eight of the real property tax law;
 20 (4) "qualified transportation fringe benefits" means:
 21 (A) any qualified transportation fringe benefit as that term is
 22 defined in 26 U.S.C. § 132(f);
 23 (B) TNC prearranged trips, as defined in section sixteen hundred nine-
 24 ty-one of the vehicle and traffic law, or rides provided by bikesharing
 25 arrangements or ridesharing arrangements for use by an employee in trav-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03022-01-5

 A. 1486 2

 1 eling between the employee's residence, the employee's place of employ-
 2 ment, or a mass transit facility that connects the employee to the
 3 employee's residence or place of employment; or
 4 (C) membership in any transportation network company, ridesharing, or
 5 bikesharing membership program;
 6 (5) "ridesharing" means the vehicular transportation of passengers
 7 traveling together primarily to and from such passengers' places of
 8 business or work or traveling together on a regularly scheduled basis
 9 with a commonality of purposes if the vehicle used in such transporta-
 10 tion is not operated for profit by an entity primarily engaged in the
 11 transportation business and if no charge is made therefore other than
 12 that reasonably calculated to recover the direct and indirect costs of
 13 the "ridesharing arrangement", including, but not limited to, a reason-
 14 able incentive to maximize occupancy of the vehicle. "Ridesharing" shall
 15 include "ridesharing arrangements" commonly known as carpools and
 16 vanpools, but shall not include school transportation vehicles operated
 17 by elementary and secondary schools when they are operated for the
 18 transportation of children to or from school or on school-related
 19 events.
 20 (b) Election of qualified transportation fringe benefits in lieu of
 21 taxable dollar compensation for certain employees. For taxable years
 22 beginning on and after January first, two thousand twenty-six, any
 23 employer may