New York Assembly Bill A05182

New York 2025-2026 Regular Session

• Introduced: 2/12/25
• Refer: 2/12/25
• Refer: 1/7/26

Caption

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.

Summary

A05182 would create the “Frontline Worker Assistance Act,” establishing a temporary New York personal income tax credit for certain public employees who were required by their employer to be physically present at their job site during the COVID-19 pandemic. The credit would be worth $1,000 per eligible taxpayer per year and would apply only to employees of the state, counties, municipalities, towns, local governments, or authorities who did not already receive additional compensation through a federal, state, or local award, grant, or retention payment. The bill includes findings stating that public employees who continued providing essential services in person during the pandemic faced heightened health risks and deserve recognition for that service. The credit would be available against the tax imposed under Article 22 of the Tax Law, and if the credit exceeds a taxpayer’s liability, the excess would be treated as an overpayment and refunded or credited under existing tax procedures, though no interest would be paid. The measure would take effect immediately and sunset on December 31, 2026.

Impact

The bill would amend section 606 of the Tax Law by adding a new refundable personal income tax credit for a defined group of public-sector frontline workers. It would affect state and local government employees who were required to work on-site during the COVID-19 pandemic and who did not receive other pandemic-related compensation, while excluding workers who already received awards, grants, or retention payments. Because the credit is refundable, it could reduce tax liability below zero and generate refunds for eligible taxpayers.

Sentiment

The bill’s framing is strongly supportive of public employees who worked in person during the pandemic, presenting the measure as a form of recognition and assistance for their service and health risks. Based on the bill text and the absence of recorded committee debate or votes in the provided materials, the overall sentiment appears favorable toward frontline workers, with the proposal positioned as a targeted benefit rather than a broad tax change.

Contention

The main policy distinction in the bill is its narrow eligibility criteria: it applies only to public employees of specified government entities who were mandated to be physically present and who did not already receive other compensation. That structure suggests potential contention over who qualifies as a frontline worker, whether the credit should extend to private-sector essential workers, and whether workers who received any other pandemic-related payment should be excluded. Another possible point of debate is the fiscal cost of a refundable credit, though no committee discussion or vote record was provided to show specific objections.