New York 2025-2026 Regular Session

New York Assembly Bill A03597

Introduced
1/28/25  
Refer
1/28/25  

Caption

Creates a congestion toll offset tax credit.

Summary

Bill A03597 proposes the creation of a congestion toll offset tax credit for residents of Rockland and Orange counties in New York. The credit is designed to alleviate the financial burden of tolls incurred by residents who cross the Governor Mario M. Cuomo Bridge or the George Washington Bridge and subsequently enter a congestion tolling zone within two hours. The bill outlines the parameters for what constitutes 'qualified tolls' and specifies how the credit is calculated, particularly for joint filers.

Impact

If enacted, this bill will amend the New York tax law to introduce a new subsection that allows eligible residents to claim a tax credit for certain tolls paid. This change will directly affect the tax liabilities of residents in the specified counties, potentially providing significant financial relief for those who frequently travel into congested areas. It may also influence traffic patterns and congestion management strategies in the region by incentivizing residents to consider toll costs when planning their travel routes.

Sentiment

The sentiment surrounding Bill A03597 appears to be generally supportive among local residents who would benefit from the tax credit. However, there may be concerns regarding the financial implications for the state budget and the potential for increased congestion if more residents are encouraged to travel into toll zones. The lack of recorded votes or committee discussions indicates that the bill is still in the early stages of consideration.

Contention

Notable points of contention may arise from differing opinions on the effectiveness of toll credits in managing congestion and whether such financial incentives are the best approach to address the issues of traffic and toll costs. Some stakeholders may argue that the bill could lead to unintended consequences, such as increased traffic in already congested areas, while others may advocate for the financial relief it offers to local residents.

Companion Bills

No companion bills found.

Previously Filed As

NY HB344

Anti-Congestion Tax Act This bill prohibits the Department of Transportation (DOT) from awarding capital investment grants to the Metropolitan Transportation Authority (MTA) for projects in New York until DOT certifies that vehicles using certain crossings to enter into Manhattan's congestion tolling zone receive exemptions from congestion tolls. The vehicular crossings include the Holland Tunnel, the Lincoln Tunnel, the George Washington Bridge, and any other crossing immediately before entry into the congestion tolling zone.As background, the MTA's Central Business District Tolling Program for New York City charges drivers a toll to enter an area in Manhattan designated as the Congestion Relief Zone. Under the bill, congestion tolling zone generally means any roadways, bridges, tunnels, approaches, or ramps that are located within, or enter to, the Congestion Relief Zone, with some modifications.Specifically, the bill requires the MTA to credit a vehicle for the vehicular crossing toll from the amount of the congestion toll charged to the vehicle for entering the congestion tolling zone.Further, the bill allows drivers entering Manhattan using any of the vehicular crossings immediately before entry into the congestion tolling zone to receive a federal tax credit at the end of the year equal to the amount paid in congestion tolls for using the crossing. 

NY A10825

Establishes a personal income tax credit for not more than one thousand dollars for certain tolls paid by a taxpayer in the course of commuting on toll roads in the state of New York.

NY A01233

Creates a congestion toll offset tax credit.

NY HB802

AN ACT relating to an individual income tax credit for tolls.

NY SB772

Providing for commuter and commerce toll tax credit.

NY A663

Provides gross income tax credit for certain tolls paid via E-ZPass.

NY HB5402

Relating to creating a Distribution Center Refundable Toll Payments Tax Credit Act.

NY A10575

Creates the middle class circuit breaker tax credit allowing a credit against personal income tax, equal to seventy percent of the amount by which the taxpayer's net real property tax or the taxpayer's real property tax equivalent exceeds the taxpayer's maximum real property tax; establishes a tax reform study commission.

NY HB969

Child tax credit; creates a credit for taxable years 2024 through 2028.

NY SB766

Creating Caregiver Tax Credit Act

Similar Bills

No similar bills found.