New York Senate Bill S09171

New York 2025-2026 Regular Session

• Introduced: 2/10/26
• Refer: 2/10/26

Caption

Establishes a tax credit for commercial trucks entering into the central business district for all additional tolls charged on trips into the central business district after the first entry per day.

Summary

S09171 would amend the New York tax law to create a new corporate tax credit for commercial owners of trucks that enter the central business district established under the vehicle and traffic law. The credit would apply beginning with taxable years on or after January 1, 2026, and would offset the additional tolls charged for truck trips into the district after the first entry in a given day. The amount of the credit would equal the tolls paid for all qualifying entries into the central business district during the taxable year, minus the tolls attributable to one entry per day. The credit would be capped at $25,000 per year, could not reduce tax below the minimum tax amount otherwise required under the tax law, and any excess would be treated as an overpayment eligible for refund or credit, but without interest. The bill would take effect immediately.

Impact

The bill would add a new subdivision to section 210-B of the tax law, creating a targeted tax benefit for commercial truck owners affected by central business district tolling. It would effectively reduce the net cost of congestion pricing or similar CBD tolls for trucking businesses that make multiple daily entries, while leaving the underlying toll program in place under the vehicle and traffic law. The measure would primarily affect corporate taxpayers that own qualifying trucks and could reduce state tax revenues to the extent credits are claimed.

Sentiment

There is no recorded committee transcript or vote history in the provided materials, so formal support or opposition cannot be measured from legislative debate. Based on the bill text and caption, the measure appears designed as relief for commercial trucking interests facing new toll costs, suggesting a pro-business, mitigation-oriented intent. The absence of recorded votes or discussion means the broader legislative sentiment is not documented here.

Contention

The main policy issue is whether the state should offset central business district tolls through the tax code for commercial truck owners. Supporters would likely view the credit as necessary relief for businesses that must make repeated deliveries and cannot avoid multiple daily entries, while critics may argue it weakens congestion-pricing goals, creates a narrow tax preference, and reduces revenue. The cap, the one-entry-per-day baseline, and the exclusion of interest on refunded overpayments are likely the most relevant technical points of contention.