New York S 6120: Establishes a tax credit for the purchase of personal protective equipment (PPE) by employers

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S06120 Summary:

BILL NOS06120 

&nbsp

SAME ASNo Same As

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SPONSORPARKER

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COSPNSRGOUNARDES, RIVERA, STAVISKY

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MLTSPNSR

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Amd §§210-B & 606, Tax L

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Establishes a tax credit of up to $5,000 for the purchase of personal protective equipment (PPE) by employers who employ less than 500 people.

Go to top S06120 Actions:

BILL NOS06120 

&nbsp

03/05/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06120 Committee&nbspVotes:

Go to topS06120 Floor&nbspVotes:

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

Go to topS06120 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6120

 2025-2026 Regular Sessions

 IN SENATE

 March 5, 2025
 ___________

 Introduced by Sens. PARKER, GOUNARDES, RIVERA, STAVISKY -- read twice
 and ordered printed, and when printed to be committed to the Committee
 on Budget and Revenue

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for the purchase of personal protective equipment (PPE) by employers

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

 1 Section 1. Section 210-B of the tax law is amended by adding a new
 2 subdivision 61 to read as follows:
 3 61. Credit for the purchase of personal protective equipment (PPE) by
 4 employers. (a) A taxpayer shall be allowed a credit against the tax
 5 imposed by this article for the purchase of personal protective equip-
 6 ment (PPE) for use by such taxpayer's employees. The total amount of the
 7 credit shall be the cost incurred in purchasing the personal protective
 8 equipment (PPE) not to exceed a maximum credit of five thousand dollars.
 9 (b) For the purposes of this subdivision, the following terms shall
 10 have the following meanings:
 11 (i) "taxpayer" shall mean any employer resident in this state employ-
 12 ing five hundred or less persons.
 13 (ii) "personal protective equipment (PPE)" shall mean all equipment
 14 worn or used to minimize exposure to a communicable disease, including
 15 but not limited to gloves, masks and faceshields.
 16 (c) If the amount of credit allowable under this subdivision shall
 17 exceed the taxpayer's tax for such year, the excess may be carried over
 18 to the following year or years and may be deducted from the taxpayer's
 19 tax for such year or years.
 20 (d) If all or any part of the credit provided for under this subdivi-
 21 sion was allowed or carried over from a prior taxable year or years, a
 22 taxpayer shall reduce the allowable credit for additional qualifying
 23 expenditures in a subsequent tax year by the amount of the credit previ-
 24 ously allowed or carried over.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10636-01-5

 S. 6120 2

 1 § 2. Section 606 of the tax law is amended by adding a new subsection
 2 (qqq) to read as follows:
 3 (qqq) Credit for the purchase of personal protective equipment (PPE)
 4 by employers. (1) A taxpayer shall be allowed a credit of personal
 5 protective equipment (PPE) for use by such taxpayer's employees. The
 6 total amount of the credit shall be the cost incurred in purchasing the
 7 personal protective equipment (PPE) not to exceed a maximum credit of
 8 five thousand dollars.
 9 (2) For the purposes of this subsection, the following terms shall
 10 have the following meanings:
 11 (i) "taxpayer" shall mean any employer resident in this state employ-
 12 ing five hundred or less persons.
 13 (ii) "personal protective equipment (PPE)" shall mean all equipment
 14 worn or used to minimize exposure to a communicable disease, including
 15 but not limited to gloves, masks and faceshields.
 16 (3) If the amount of credit allowable under this subsection shall
 17 exceed the taxpayer's tax for such year, the excess may be carried over
 18 to the following year or years and may be deducted from the taxpayer's
 19 tax for such year or years.
 20 (4) If all or any part of the credit provided for under this
 21 subsection was allowed or carried over from a prior taxable year or
 22 years, a taxpayer shall reduce the allowable credit for additional qual-
 23 ifying expenditures in a subsequent tax year by the amount of the c