S T A T E O F N E W Y O R K
________________________________________________________________________
5145
2015-2016 Regular Sessions
I N A S S E M B L Y
February 12, 2015
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Introduced by M. of A. WOERNER -- read once and referred to the Commit-
tee on Ways and Means
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 42 to read
2 as follows:
3 S 42. 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-
22 ATED COST RECOVERY SYSTEM (MACRS) OR AFTER CLAIMING A FEDERAL SECTION
23 179 DEDUCTION FOR THAT VEHICLE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05558-01-5
A. 5145 2
1 (E) FOR THE PURPOSES OF THIS SUBDIVISION, THE FOLLOWING DEFINITIONS
2 SHALL APPLY:
3 (1) "ELIGIBLE TAXPAYER" IS A TAXPAYER WHO:
4 (I) IS A RESIDENT OF THE STATE;
5 (II) WAS EMPLOYED AS A FULL-TIME EMPLOYEE BY THE DEPARTMENT OF
6 CORRECTIONS AND COMMUNITY SUPERVISION AT AN ELIGIBLE FACILITY AT THE
7 TIME SUCH FACILITY WAS CLOSED; AND
8 (III) UPON CLOSURE OF THE ELIGIBLE FACILITY, WAS EMPLOYED AT ANOTHER
9 DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION FACILITY WHICH WAS
10 LOCATED AT A GREATER DISTANCE FROM THE TAXPAYER'S RESIDENCE THAN THE
11 ELIGIBLE FACILITY WAS.
12 (2) "ELIGIBLE FACILITY" MEANS THE FOLLOWING FACILITIES: ARTHUR KILL
13 CORRECTIONAL FACILITY (STATEN ISLAND); BAYVIEW CORRECTIONAL FACILITY
14 (MANHATTAN); BEACON CORRECTIONAL FACILITY (DUTCHESS COUNTY); BUFFALO
15 CORRECTIONAL FACILITY (BUFFALO COUNTY); THE MINIMUM SECURITY PORTION OF
16 BUTLER CORRECTIONAL FACILITY (WAYNE COUNTY); CAMP GEORGETOWN CORRECTION-
17 AL FACILITY (MADISON COUNTY); CHATEAUGAY CORRECTIONAL FACILITY (FRANKLIN
18 COUNTY); FULTON CORRECTIONAL FACILITY (THE BRONX); LYON MOUNTAIN CORREC-
19 TIONAL FACILITY (CLINTON COUNTY); MID-ORANGE CORRECTIONAL FACILITY
20 (WARWICK); MONTEREY SHOCK (SCHUYLER COUNTY); MORIAH SHOCK INCARCERATION
21 CORRECTIONAL FACILITY (ESSEX COUNTY); MT. MCGREGOR (SARATOGA COUNTY);
22 OGDENSBURG CORRECTIONAL FACILITY (ST. LAWRENCE COUNTY); ONEIDA CORREC-
23 TIONAL FACILITY (ROME); AND SUMMIT SHOCK INCARCERATION CORRECTIONAL
24 FACILITY (SCHOHARIE COUNTY).
25 (3) "STANDARD MILEAGE RATE" MEANS THE FEDERAL INCOME TAX BUSINESS
26 MILEAGE RATE IN EFFECT FOR THE TAX YEAR FOR WHICH THE CREDIT IS CLAIMED
27 UNDER THIS SECTION PER MILE FOR THE BUSINESS MILES DRIVEN.
28 (4) "BUSINESS MILES DRIVEN" MEANS THE DIFFERENCE IN MILES DRIVEN
29 BETWEEN: (I) THE ROUND-TRIP MILES DRIVEN BY THE ELIGIBLE TAXPAYER FROM
30 HIS OR HER RESIDENCE TO HIS OR HER EMPLOYMENT AT THE ELIGIBLE FACILITY;
31 AND (II) THE ROUND-TRIP MILES DRIVEN BY THE ELIGIBLE TAXPAYER FROM HIS
32 OR HER RESIDENCE TO HIS OR HER EMPLOYMENT AT THE NEW FACILITY. SUCH
33 MILEAGE SHALL BE CALCULATED USING THE DISTANCE OF A DIRECT TRIP BETWEEN
34 THE TWO LOCATIONS.
35 (F) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
36 THIS SECTION, SEE THE FOLLOWING PROVISION OF THIS CHAPTER: ARTICLE 22:
37 SECTION 606, SUBSECTION (CCC).
38 S 2. Section 606 of the tax law is amended by adding a new subsection
39 (ccc) to read as follows:
40 (CCC) TRAVEL CREDIT, DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPER-
41 VISION EMPLOYEES. (1) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A
42 CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-TWO OF THIS CHAPTER,
43 AGAINST THE TAX IMPOSED BY THIS ARTICLE.
44 (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
45 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
46 SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
47 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
48 HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
49 SHALL BE PAID THEREON.
50 S 3. The commissioner of taxation and finance shall promulgate all
51 rules and regulations necessary for the implementation of this act on or
52 before its effective date.
53 S 4. This act shall take effect immediately.