Assembly BillIntroducedTAX
A 82: Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from their place of employment.
What A 82 does, verified January 9, 2026
The bill aims to allow New York state residents to deduct tolls, fees, and other related commuting expenses from their personal income tax. These expenses include tolls paid for public highways or bridges, public transportation, and other related costs such as metrocard purchases and monthly bus passes. The deduction is available for expenses incurred while commuting to and from work or for work-related purposes. The bill takes effect immediately and applies to taxable years starting from the first year it becomes a law.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Author and sponsors
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| Jan. 07, 2026 | referred to ways and means |
| Jan. 08, 2025 | referred to ways and means |
Latest bill textIntroduced version, January 8, 2025 · 344 words
STATE OF NEW YORK ________________________________________________________________________ 82 2025-2026 Regular Sessions IN ASSEMBLY (Prefiled) January 8, 2025 ___________ Introduced by M. of A. PHEFFER AMATO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from their place of employment The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subsection (c) of section 612 of the tax law is amended by 2 adding a new paragraph 48 to read as follows: 3 (48) (A) The amount paid or incurred during the taxable year for any 4 tolls, fees and/or any other related commuting expenses imposed for the 5 use of a public highway or bridge or public transportation within the 6 state, or tolls, fees and/or any other related commuting expenses 7 imposed by a public authority, established by the laws of this state, 8 for the use of a public highway or bridge or public transportation; and 9 such tolls, fees and/or other related commuting expenses were paid while 10 a taxpayer was in the course of commuting to and from their place of 11 employment or for the purpose of commuting to and from their place of 12 employment. 13 (B) For the purposes of this paragraph, "related commuting expenses" 14 shall include but not be limited to the costs associated with the 15 purchase and maintenance of MetroCards, commuter railroad passes, month- 16 ly bus passes and EZ passes. 17 § 2. This act shall take effect immediately and shall apply to taxable 18 years commencing on or after the first of January in the year in which 19 it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00360-01-5
Text of A 82 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions