Assembly BillIntroduced
A 3597: Creates a congestion toll offset tax credit.
What A 3597 does, verified January 8, 2026
The proposed law allows residents of Rockland and Orange counties to claim a tax credit for tolls paid on certain bridges. To be eligible, individuals must pay qualified tolls on the Mario Cuomo Bridge or George Washington Bridge and enter the congestion tolling zone within two hours of crossing. The credit is equal to the toll amount, but if two or more individuals file jointly, the combined tolls are used to calculate the credit. The law takes effect immediately and applies to the current year and future years.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 3597
- What is the current status of A 3597?
- As of January 8, 2026, A 3597 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 3597 pass?
- Not yet. A 3597 has been introduced and has not passed either house.
- Who wrote A 3597, and where is it now?
- A 3597 was authored by Asm. Patrick Carroll with 1 coauthor. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| Jan. 28, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 28, 2025 · 352 words
STATE OF NEW YORK ________________________________________________________________________ 3597 2025-2026 Regular Sessions IN ASSEMBLY January 28, 2025 ___________ Introduced by M. of A. P. CARROLL, EACHUS -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to creating a congestion toll offset tax credit The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 606 of the tax law is amended by adding a new 2 subsection (bbb) to read as follows: 3 (bbb) Congestion toll offset tax credit. (1) A resident individual 4 whose primary residence is located in the county of Rockland or the 5 county of Orange shall be allowed a credit to be computed as provided in 6 this subsection, against the tax imposed by this article for qualified 7 tolls paid during such taxable year. 8 (2) As used in this subsection, "qualified tolls" means the amount 9 charged to a taxpayer's vehicle, up to the congestion toll amount pursu- 10 ant to article forty-four-C of the vehicle and traffic law, for crossing 11 either the Governor Mario M. Cuomo bridge or George Washington bridge if 12 such taxpayer subsequently, within two hours of crossing such bridge, 13 entered the congestion tolling zone. 14 (3) The amount of the credit pursuant to this subsection shall be 15 qualified tolls paid by a taxpayer during the taxable year, except in 16 the case where two qualified taxpayers file jointly, the amount of such 17 credit shall be the combined qualified tolls paid by such qualified 18 taxpayers during the taxable year as computed by adding the tax credits 19 each would be allowed pursuant to this subsection if they each filed 20 individually. 21 § 2. This act shall take effect immediately and shall apply to the 22 taxable year in which it takes effect and taxable years commencing ther- 23 eafter. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06482-01-5
Text of A 3597 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions