Bill > A05182

This bill establishes the "Frontline Worker Assistance Act," which provides a $1,000 tax credit to public employees who were required to physically work at their job site during the COVID-19 pandemic and have not received additional compensation through other federal, state, or local awards or grants. The legislation recognizes the sacrifices of government employees who continued to provide essential services during the pandemic, often at personal health risk, while many other New York residents were able to shelter at home. Specifically, the bill amends the tax law to allow state, county, municipal, and local government employees who were mandated to be physically present at their workplace during the pandemic to claim an annual tax credit of $1,000. If the credit amount exceeds the taxpayer's tax liability for the year, the excess will be treated as an overpayment and refunded, though no interest will be paid on the refund. The tax credit is temporary and will expire on December 31, 2026, providing retroactive recognition and financial support for frontline workers who maintained critical public services during the most challenging periods of the COVID-19 pandemic.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5182