Bill Text: NY S00425 | 2021-2022 | General Assembly | Introduced

New York Senate Bill 425 (Prior Session Legislation)

Introduced

Bill Title: Creates a tax deduction up to five thousand dollars for transportation and personal protective equipment expenses of health care professionals and emergency medical technicians relating to the COVID-19 declared emergency.

Spectrum: Partisan Bill (Democrat 8-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S00425 Detail]

Download: New_York-2021-S00425-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                           425

                               2021-2022 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 6, 2021
                                       ___________

        Introduced by Sens. HOYLMAN, BENJAMIN, BROOKS, JACKSON, KAPLAN, SEPULVE-
          DA -- 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 authorizing a personal
          income tax  deduction  for  unreimbursed  transportation  or  personal
          protective  equipment expenses for health care professionals and emer-
          gency medical technicians related to the COVID-19 declared emergency

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

     1    Section  1. Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 43 to read as follows:
     3    (43) Expenses not in excess of five thousand dollars  for  transporta-
     4  tion  or  personal protective equipment related to the COVID-19 declared
     5  emergency paid for by a health care professional licensed, registered or
     6  certified pursuant to title eight of the education law, or  a  certified
     7  first  responder,  emergency  medical  technician  or advanced emergency
     8  medical technician as defined in  section  three  thousand  one  of  the
     9  public  health  law, to the extent not deductible in determining federal
    10  adjusted gross income and not reimbursed. For the purposes of this para-
    11  graph, personal protective equipment shall mean all  equipment  worn  or
    12  used  to  minimize exposure to a communicable disease, including but not
    13  limited to gloves, masks, foot and eye  protection,  protective  hearing
    14  devices, respirators, and full body suits.
    15    §  2.  This  act  shall take effect immediately and shall apply to the
    16  2020 and 2021 taxable years.


         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02454-01-1