New York A 9249: Establishes a tax deduction for tires that are blown out from potholes on state and local roads

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A09249 Summary:

BILL NOA09249 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORSlater

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COSPNSRBrown E, Jensen, Manktelow, Brabenec, Hawley, DeStefano, Brook-Krasny, McDonough

&nbsp

MLTSPNSR

&nbsp

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 A09249 Actions:

BILL NOA09249 

&nbsp

11/07/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA09249 Committee&nbspVotes:

Go to topA09249 Floor&nbspVotes:

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

Go to topA09249 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9249

 2025-2026 Regular Sessions

 IN ASSEMBLY

 November 7, 2025
 ___________

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

 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 (qqq) to read as follows:
 3 (qqq) 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, 2025.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07468-01-5

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