New York A 2522: Establishes a qualified transportation fringe benefits program

Bill Text

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A02522 Summary:

BILL NOA02522 

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SAME ASNo Same As

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SPONSORStern

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COSPNSR

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MLTSPNSR

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Add §50, amd §§615 & 208, Tax L

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Establishes a qualified transportation fringe benefits program; allows for an itemized deduction for the full amount of expenses for any qualified transportation benefit provided to an employee of the taxpayer.

Go to top A02522 Actions:

BILL NOA02522 

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01/17/2025referred to labor

01/07/2026referred to labor

Go to topA02522 Committee&nbspVotes:

Go to topA02522 Floor&nbspVotes:

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

Go to topA02522 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2522

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 17, 2025
 ___________

 Introduced by M. of A. STERN -- read once and referred to the Committee
 on Labor

 AN ACT to amend the tax law, in relation to establishing a qualified
 transportation fringe benefits program

 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. Qualified transportation fringe benefits program. (a) As used in
 4 this section, the following terms shall have the following meanings:
 5 (1) "Qualified transportation fringe benefits" shall mean any of the
 6 following provided by an employer to an employee:
 7 (i) transportation in a commuter highway vehicle if such transporta-
 8 tion is in connection with travel between the employee's residence and
 9 place of employment;
 10 (ii) any transit pass;
 11 (iii) qualified parking; or
 12 (iv) qualified bicycle commuting reimbursement.
 13 (2) "Covered employee" shall mean any person who performed an average
 14 of at least ten hours of work per week for compensation for the same
 15 employer within the previous calendar month.
 16 (3) "Covered employer" shall mean an employer for which an average of
 17 twenty or more persons per week perform work for compensation. In deter-
 18 mining the number of persons performing work for an employer during a
 19 given week, all persons performing work for compensation on a full-time,
 20 part-time or temporary basis shall be counted, including persons made
 21 available to work through the services of a temporary services or staff-
 22 ing agency or similar entity. A covered employer shall not include any
 23 governmental entity.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01459-01-5

 A. 2522 2

 1 (4) "Transit pass" shall mean any pass, token, fare card, voucher or
 2 similar item entitling a person to transportation, or transportation at
 3 a reduced price, if such transportation is:
 4 (i) on mass transit facilities, whether or not publicly owned; or
 5 (ii) provided by any person in the business of transporting persons
 6 for compensation or hire if such transportation is provided in a vehicle
 7 meeting the requirements of subparagraph (i) of paragraph five of this
 8 subdivision.
 9 (5) "Commuter highway vehicle" shall mean any highway vehicle where:
 10 (i) the seating capacity is at least six adults, not including the
 11 driver; and
 12 (ii) at least eighty percent of the mileage use can reasonably be
 13 expected to be:
 14 (A) for purposes of transporting employees in connection with travel
 15 between their residences and their place of employment; and
 16 (B) on trips during which the number of employees transported for such
 17 purposes is at least one-half of the adult seating capacity of such
 18 vehicle, not including the driver.
 19 (6) "Qualified parking" means parking provided to an employee on or
 20 near the business premises of the employer or on or near a location from
 21 which the employee commutes to work by transportation described in para-
 22 graph four of this subdivision, in a commuter highway vehicle, or by
 23 carpool. Such term shall not include any parking on or near property
 24 used by the employee for residential purposes.
 25 (7) "Qualified bicycle commuting reimbursement" shall mean, with
 26 respect to any calendar year, any employer reimbursement during the
 27 fifteen month period beginning with the first day of such