New York A 3597: Creates a congestion toll offset tax credit

Bill Text

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A03597 Summary:

BILL NOA03597 

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SAME ASNo Same As

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SPONSORCarroll P

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COSPNSREachus

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MLTSPNSR

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Amd §606, Tax L

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Creates a congestion toll offset tax credit.

Go to top A03597 Actions:

BILL NOA03597 

&nbsp

01/28/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03597 Committee&nbspVotes:

Go to topA03597 Floor&nbspVotes:

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

Go to topA03597 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3597

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 28, 2025
 ___________

 Introduced by M. of A. P. CARROLL, EACHUS -- read once and referred to
 the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to creating a congestion toll
 offset tax credit

 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 (bbb) to read as follows:
 3 (bbb) Congestion toll offset tax credit. (1) A resident individual
 4 whose primary residence is located in the county of Rockland or the
 5 county of Orange shall be allowed a credit to be computed as provided in
 6 this subsection, against the tax imposed by this article for qualified
 7 tolls paid during such taxable year.
 8 (2) As used in this subsection, "qualified tolls" means the amount
 9 charged to a taxpayer's vehicle, up to the congestion toll amount pursu-
 10 ant to article forty-four-C of the vehicle and traffic law, for crossing
 11 either the Governor Mario M. Cuomo bridge or George Washington bridge if
 12 such taxpayer subsequently, within two hours of crossing such bridge,
 13 entered the congestion tolling zone.
 14 (3) The amount of the credit pursuant to this subsection shall be
 15 qualified tolls paid by a taxpayer during the taxable year, except in
 16 the case where two qualified taxpayers file jointly, the amount of such
 17 credit shall be the combined qualified tolls paid by such qualified
 18 taxpayers during the taxable year as computed by adding the tax credits
 19 each would be allowed pursuant to this subsection if they each filed
 20 individually.
 21 § 2. This act shall take effect immediately and shall apply to the
 22 taxable year in which it takes effect and taxable years commencing ther-
 23 eafter.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06482-01-5

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