A 5182: Enacts the "frontline worker assistance act" to establish a one thousand dollar tax credit shall apply to such public employees performing their duties while remaining at their worksite or job location during the pandemic and have not received additional compensation pursuant to a federal, state or local award, grant or retention payment.

  
  STATE OF NEW YORK ________________________________________________________________________ 5182 2025-2026 Regular Sessions  IN ASSEMBLY February 12, 2025 ___________ Introduced by M. of A. SOLAGES -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to enacting the "frontline worker assistance act"; and providing for the repeal of such provisions upon expiration thereof The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "Frontline Worker Assistance Act". 3 § 2. Legislative findings. Public employees have faced unprecedented 4 adverse health effects as the result of employer mandates to require 5 specific work titles of government employees to remain on-duty and phys- 6 ically present at their work locations during the deadly COVID-19 7 pandemic. The public employees mandated to continue conducting crucial 8 services to the public during the most deadly period of the COVID-19 9 pandemic displayed exemplary service, while often at a health detriment 10 to the employee and their family. 11 In recognition of public employees who were mandated by their employer 12 to physically be on their job site or job location in order to provide 13 unabated and crucial public services regardless of multiple safety lock- 14 downs afforded to most other New York residents, a tax credit shall 15 apply to such public employees performing their duties while remaining 16 at their worksite or job location during the pandemic and have not 17 received additional compensation pursuant to a federal, state or local 18 award, grant or retention payment. 19 § 3. Section 606 of the tax law is amended by adding a new subsection 20 (bbb) to read as follows: 21 (bbb) Frontline worker assistance credit. (1) Allowance of credit. A 22 taxpayer that is employed by a state, county, municipality, town, local 23 government, or authority, and was mandated by their employer to be phys- 24 ically present at their job site or job location during the COVID-19 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09212-01-5 
 A. 5182 2 1 pandemic and has not received additional compensation pursuant to a 2 federal, state or local award, grant or retention payment shall be 3 allowed an annual credit of one thousand dollars against the tax imposed 4 by this article. 5 (2) Overpayment. If the amount of the credit allowed under this 6 subsection for any taxable year exceeds the taxpayer's tax for the taxa- 7 ble year, the excess shall be treated as an overpayment of tax to be 8 credited or refunded in accordance with the provisions of section six 9 hundred eighty-six of this article, provided however, no interest will 10 be paid thereon. 11 § 4. This act shall take effect immediately and shall expire and be 12 deemed repealed on and after December 31, 2026.