Bill > A00082

This bill would amend New York state tax law to create a new personal income tax deduction for commuting expenses. Specifically, taxpayers would be able to deduct costs associated with tolls, fees, and other commuting-related expenses incurred while traveling to and from their place of employment. The bill defines "related commuting expenses" broadly, explicitly including items like MetroCards, commuter railroad passes, monthly bus passes, and EZ passes. Taxpayers would be eligible to deduct expenses for tolls and transportation costs on public highways, bridges, and public transportation systems within New York State, or those imposed by state public authorities. The tax deduction would apply to taxable years beginning on or after January 1st of the year the bill becomes law, providing financial relief for workers who incur significant transportation costs during their daily commute. This proposed legislation aims to ease the financial burden of commuting for New York State employees by allowing them to reduce their taxable income through these specific transportation-related expenses.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A82