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.
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