Bill Text: NY S08195 | 2019-2020 | General Assembly | Introduced

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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) 2020-04-13 - REFERRED TO BUDGET AND REVENUE [S08195 Detail]

Download: New_York-2019-S08195-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8195

                    IN SENATE

                                     April 13, 2020
                                       ___________

        Introduced  by  Sen. HOYLMAN -- 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 taxable year.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16141-02-0