Creates a tax deduction up to five thousand dollars for transportation and personal protective equipment expenses of health care professionals and emergency medical technicians relating to the COVID-19 declared emergency.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2371
SPONSOR: Weprin TITLE OF BILL:
An act to amend the tax law, in relation to authorizing a personal
income tax deduction for unreimbursed transportation or personal protec-
tive equipment expenses for health care professionals and emergency
medical technicians related to the COVID-19 declared emergency
PURPOSE:
To authorize a personal income tax deduction for medical professionals
on the front lines of the COVID-19 pandemic for expenses related to
transportation or the purchase of personal protective equipment.
SUMMARY OF PROVISIONS:
Section 1 of this bill adds a new paragraph 43 to subsection (c) of
section 612 of the tax law to authorize a personal income tax deduction
for health care professionals licensed, registered, or certified pursu-
ant to title 8 of the education law and certified first responders,
emergency medical technicians, or advanced emergency medical techni-
cians. The bill would authorize these professionals to deduct up to
$5,000 in expenses for transportation or personal protective equipment
related to the COVID-19 declared emergency.
Section 2 Provides that the bill shall take effect immediately and apply
to the 2020 taxable year.
JUSTIFICATION:
As New York's heroic medical professionals put their lives on the line
to combat the COVID-19 pandemic and care for affected patients, many of
them are facing shortages of vital personal protective equipment (PPE)
needed to reduce their risk of contracting the virus. Our state govern-
ment is using every resource at its disposal to procure more resources
for them during this critical time period, but if they are able to
secure protective equipment using their own resources, the state should
reduce their tax liability accordingly, as this equipment is crucial for
the continued performance of their important duties.
This legislation would authorize a tax deduction for up to $5,000 in
expenses for the purchase of personal protective equipment and for
transportation expenses related to the COVID-19' pandemic. Our health.
care professionals deserve our utmost support in this difficult time,
and taking this step would, ease some of the financial stress they are
facing as they try to protect themselves and show up to work every day.
LEGISLATIVE HISTORY:
New bill
FISCAL IMPLICATIONS:
To be determined
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to the 2020 taxa-
ble year.
STATE OF NEW YORK
________________________________________________________________________
2371
2023-2024 Regular Sessions
IN ASSEMBLY
January 25, 2023
___________
Introduced by M. of A. WEPRIN -- 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 unreimbursed transportation or personal
protective equipment expenses for health care professionals and emer-
gency medical technicians related to the COVID-19 declared emergency
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 47 to read as follows:
3 (47) Expenses not in excess of five thousand dollars for transporta-
4 tion or personal protective equipment related to the COVID-19 declared
5 emergency paid for by a health care professional licensed, registered or
6 certified pursuant to title eight of the education law, or a certified
7 first responder, emergency medical technician or advanced emergency
8 medical technician as defined in section three thousand one of the
9 public health law, to the extent not deductible in determining federal
10 adjusted gross income and not reimbursed. For the purposes of this para-
11 graph, personal protective equipment shall mean all equipment worn or
12 used to minimize exposure to a communicable disease, including but not
13 limited to gloves, masks, foot and eye protection, protective hearing
14 devices, respirators, and full body suits.
15 § 2. This act shall take effect immediately and shall apply to the
16 2022 and 2023 taxable years.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00478-01-3
