Bill Text: NY S00189 | 2017-2018 | General Assembly | Amended
Bill Title: Allows a tax credit for certain travel expenses incurred by certain employees of the department of corrections and community supervision.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2018-01-24 - PRINT NUMBER 189A [S00189 Detail]
Download: New_York-2017-S00189-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 189--A 2017-2018 Regular Sessions IN SENATE (Prefiled) January 4, 2017 ___________ Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to allowing a tax credit for certain travel expenses incurred by certain employees of the depart- ment of corrections and community supervision 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 44 to read 2 as follows: 3 § 44. Travel credit, department of corrections and community super- 4 vision employees. (a) An eligible taxpayer who is employed by the New 5 York state department of corrections and community supervision and who 6 is subject to tax under article twenty-two of this chapter shall be 7 allowed a credit against such taxes in the amount specified in subdivi- 8 sion (b) of this section, to the extent not otherwise deductible in 9 determining federal adjusted gross income or state adjusted gross income 10 and not reimbursed. 11 (b) The amount of the credit per taxpayer per taxable year shall be 12 determined as follows: the standard mileage rate for each of the busi- 13 ness miles driven. 14 (c) The credit allowed under the provisions of this section may be 15 claimed by an eligible tax payer for a maximum period of two consecutive 16 tax years commencing in the year in which the eligible facility closed, 17 provided the taxpayer remains employed on a full-time basis by the 18 department of corrections and community supervision for all or a portion 19 of each year in which the credit is claimed. 20 (d) A taxpayer may not use the standard mileage rate for a vehicle 21 after using any depreciation method under the federal Modified Acceler- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02969-02-8S. 189--A 2 1 ated Cost Recovery System (MACRS) or after claiming a federal Section 2 179 deduction for that vehicle. 3 (e) For the purposes of this subdivision, the following definitions 4 shall apply: 5 (1) "Eligible taxpayer" is a taxpayer who: 6 (i) is a resident of the state; 7 (ii) was employed as a full-time employee by the department of 8 corrections and community supervision at an eligible facility at the 9 time such facility was closed; and 10 (iii) upon closure of the eligible facility, was employed at another 11 department of corrections and community supervision facility which was 12 located at a greater distance from the taxpayer's residence than the 13 eligible facility was. 14 (2) "Eligible facility" means the following facilities: Arthur Kill 15 Correctional Facility (Staten Island); Bayview Correctional Facility 16 (Manhattan); Beacon Correctional Facility (Dutchess county); Buffalo 17 Correctional Facility (Buffalo county); the minimum security portion of 18 Butler Correctional Facility (Wayne county); Camp Georgetown Correction- 19 al Facility (Madison county); Chateaugay Correctional Facility (Franklin 20 county); Fulton Correctional Facility (the Bronx); Lyon Mountain Correc- 21 tional Facility (Clinton county); Mid-Orange Correctional Facility 22 (Warwick); Monterey Shock (Schuyler county); Moriah Shock Incarceration 23 Correctional Facility (Essex county); Mt. McGregor (Saratoga county); 24 Ogdensburg Correctional Facility (St. Lawrence county); Oneida Correc- 25 tional Facility (Rome); and Summit Shock Incarceration Correctional 26 Facility (Schoharie county). 27 (3) "Standard mileage rate" means the federal income tax business 28 mileage rate in effect for the tax year for which the credit is claimed 29 under this section per mile for the business miles driven. 30 (4) "Business miles driven" means the difference in miles driven 31 between: (i) the round-trip miles driven by the eligible taxpayer from 32 his or her residence to his or her employment at the eligible facility; 33 and (ii) the round-trip miles driven by the eligible taxpayer from his 34 or her residence to his or her employment at the new facility. Such 35 mileage shall be calculated using the distance of a direct trip between 36 the two locations. 37 (f) Cross-references. For application of the credit provided for in 38 this section, see the following provision of this chapter: article 22: 39 section 606, subsection (ccc). 40 § 2. Section 606 of the tax law is amended by adding a new subsection 41 (ccc) to read as follows: 42 (ccc) Travel credit, department of corrections and community super- 43 vision employees. (1) Allowance of credit. A taxpayer shall be allowed a 44 credit, to be computed as provided in section forty-four of this chap- 45 ter, against the tax imposed by this article. 46 (2) Application of credit. If the amount of the credit allowed under 47 this subsection for any taxable year shall exceed the taxpayer's tax for 48 such year, the excess shall be treated as an overpayment of tax to be 49 credited or refunded in accordance with the provisions of section six 50 hundred eighty-six of this article, provided, however, that no interest 51 shall be paid thereon. 52 § 3. The commissioner of taxation and finance shall promulgate all 53 rules and regulations necessary for the implementation of this act on or 54 before its effective date. 55 § 4. This act shall take effect immediately.
