New York A 10825: Establishes a personal income tax credit for certain tolls paid by a taxpayer

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A10825 Summary:

BILL NOA10825 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORReilly

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Establishes a personal income tax credit for not more than one thousand dollars for certain tolls paid by a taxpayer in the course of commuting on toll roads in the state of New York.

Go to top A10825 Actions:

BILL NOA10825 

&nbsp

04/01/2026referred to ways and means

Go to topA10825 Committee&nbspVotes:

Go to topA10825 Floor&nbspVotes:

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

Go to topA10825 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 10825

 IN ASSEMBLY

 April 1, 2026
 ___________

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

 AN ACT to amend the tax law, in relation to establishing a personal
 income tax credit for tolls paid by a taxpayer in the course of
 commuting on toll roads in the state of New York

 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) Commuter tolls credit. (1) General. Each individual qualified
 4 taxpayer shall be allowed a credit not to exceed one thousand dollars
 5 during any taxable year, to be computed as provided in this subsection,
 6 against the tax imposed by this article for qualified tolls paid during
 7 such taxable year.
 8 (2) Definitions. (A) The term "qualified taxpayer" means a resident
 9 taxpayer who commutes to and from their place of employment and who
 10 during the course of such commuting pays qualified tolls not less than
 11 three times each week for not less than forty-five weeks during the
 12 taxable year.
 13 (B) The term "qualified tolls" means tolls and fees imposed for use of
 14 a public highway or bridge within the state, or tolls and fees imposed
 15 by a public authority, established by the laws of this state, for the
 16 use of a public highway or bridge; and such tolls or fees were paid
 17 while a qualified taxpayer was in the course of commuting to and from
 18 their place of employment.
 19 (3) Amount of credit. The amount of the credit pursuant to this
 20 subsection shall be the first one thousand dollars of qualified tolls
 21 paid by an individual qualified taxpayer during the taxable year, except
 22 in the case where two qualified taxpayers file jointly, the amount of
 23 such credit shall be the first two thousand dollars of the qualified
 24 tolls paid by such qualified taxpayers during the taxable year as
 25 computed by adding the tax credits each would be allowed pursuant to
 26 this subsection if they each filed individually.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD14718-01-6

 A. 10825 2

 1 (4) Disputes. If the qualified taxpayer formally challenges any fine,
 2 fee, or administrative charge, all such charges that could otherwise be
 3 imposed, or continue to be imposed, post-challenge, as well as monies
 4 arising from the commuter tolls credit, shall be frozen in the midst of
 5 such dispute until the dispute reaches a resolution.
 6 § 2. This act shall take effect immediately and shall apply to the
 7 taxable year in which it takes effect and taxable years commencing ther-
 8 eafter.

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