Bill Text: NY A05069 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides a tax credit of up to five hundred dollars to individuals with disabilities for using transportation network companies to get to work and/or school.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A05069 Detail]

Download: New_York-2021-A05069-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5069

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    February 10, 2021
                                       ___________

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

        AN ACT to amend the tax law, in relation to providing a  tax  credit  to
          individuals  with disabilities for using transportation network compa-
          nies to get to work and/or school

          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 (kkk) to read as follows:
     3    (kkk) Credit for individuals with disabilities who use  transportation
     4  network  companies.  (1) Allowance and amount of credit. A taxpayer, who
     5  is a qualified individual with a disability as defined in the  rehabili-
     6  tation  act  of nineteen hundred ninety-three (29 U.S.C. 701) as amended
     7  and who uses transportation network companies  to  get  to  work  and/or
     8  school,  shall  be  allowed a credit, to be computed as provided in this
     9  subsection, against the tax imposed by this article. The amount  of  the
    10  credit shall be equal to the expenses incurred during a taxable year for
    11  using  transportation  network  companies  to get to work and/or school.
    12  Provided, however, that  such  credit  shall  not  exceed  five  hundred
    13  dollars.
    14    (2)  Definitions. "Transportation network company" or "TNC" shall have
    15  the same meaning as the term is defined in article forty-four-B  of  the
    16  vehicle and traffic law.
    17    (3)  Tax  return requirement. The taxpayer shall be required to attach
    18  to their tax return, in the form prescribed by the commissioner, verifi-
    19  cation of such taxpayer's disability and verification that  such  trans-
    20  portation was used to travel to work and/or school.
    21    (4)  Application  of  credit. If the amount of the credit shall exceed
    22  the taxpayer's tax for such year the excess shall be carried over to the
    23  following year or years, and may be deducted from the taxpayer's tax for
    24  such year or years.
    25    § 2. This act shall take effect immediately and shall apply to taxable
    26  years beginning on and after January 1, 2021.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08006-01-1