New York Assembly Bill A10825

New York 2025-2026 Regular Session

• Introduced: 4/1/26
• Refer: 4/1/26

Caption

Establishes a personal income tax credit for certain tolls paid by a taxpayer

Summary

A10825 would amend New York’s Tax Law to create a new personal income tax credit for certain commuter tolls paid by resident taxpayers. The credit would apply to individuals who commute to and from work and pay qualifying tolls at least three times per week for at least 45 weeks during the tax year. The maximum credit would be $1,000 per taxpayer per year, based on the first $1,000 of qualifying tolls paid; for married couples filing jointly, the bill would allow up to $2,000 in qualifying tolls to be credited, effectively doubling the cap for two eligible filers. The bill defines qualifying tolls broadly to include tolls and fees for use of public highways or bridges within New York, including charges imposed by public authorities created under state law, so long as the tolls are paid in the course of commuting. It also includes a provision stating that if a taxpayer formally challenges a fine, fee, or administrative charge, related charges and monies arising from the commuter toll credit would be frozen until the dispute is resolved. The credit would take effect immediately and apply to the taxable year in which it becomes effective and later years.

Impact

If enacted, the bill would add a new subsection to Tax Law section 606 and reduce personal income tax liability for eligible New York resident commuters who regularly pay tolls. It would create a new refundable or nonrefundable credit structure tied to commuting expenses, affecting taxpayers who use tolled roads and bridges for work travel, while also requiring tax administration to account for eligibility, documentation of toll payments, and the joint-filer calculation. The bill would not change toll rates or transportation policy directly, but it would shift part of the cost of commuting from taxpayers to the state through foregone income tax revenue.

Sentiment

There is limited recorded debate or voting history available for this bill, so the overall sentiment cannot be measured from committee testimony or floor votes. Based on the bill’s design, the measure appears intended to provide financial relief to regular commuters facing high toll costs, which suggests a generally supportive policy rationale for affected taxpayers. The absence of opposition or recorded votes in the provided materials means no clear consensus or organized resistance is documented here.

Contention

The main policy questions raised by the bill are likely to concern cost, eligibility, and fairness. Supporters would likely emphasize relief for working commuters who have no practical alternative to toll roads, while critics may question whether the credit disproportionately benefits higher-income suburban commuters, whether the 45-weeks-per-year threshold is too restrictive, and whether the state should subsidize toll expenses through the tax code rather than address toll levels directly. The dispute-freeze language is also unusual and could raise administrative or legal questions about how it would operate in practice.