New York legislation · 2025-2026 General Assembly
New York A10825: Establishes a personal income tax credit for certain tolls paid by a taxpayer
Status: In committee, April 1, 2026
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.
What the bill says
An act to amend the tax law, in relation to establishing a personal income tax credit for tolls paid by a taxpayer in the course of commuting on toll roads in the state of New York.
From the introduced text, April 1, 2026:
AN ACT to amend the tax law, in relation to establishing a personal income tax credit for tolls paid by a taxpayer in the course of commuting on toll roads in the state of New York THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Section 606 of the tax law is amended by adding a new subsection (bbb) to read as follows: (BBB) COMMUTER TOLLS CREDIT. (1) GENERAL. EACH INDIVIDUAL QUALIFIED TAXPAYER SHALL BE ALLOWED A CREDIT NOT TO EXCEED ONE THOUSAND DOLLARS DURING ANY TAXABLE YEAR, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR QUALIFIED TOLLS PAID DURING SUCH TAXABLE YEAR. (2) DEFINITIONS. (A) THE TERM "QUALIFIED TAXPAYER" MEANS A RESIDENT TAXPAYER WHO COMMUTES TO AND FROM THEIR PLACE OF EMPLOYMENT AND WHO DURING THE COURSE OF SUCH COMMUTING PAYS QUALIFIED TOLLS NOT LESS THAN THREE TIMES EACH WEEK FOR NOT LESS THAN FORTY-FIVE WEEKS DURING THE TAXABLE YEAR. (B) THE TERM "QUALIFIED TOLLS" MEANS TOLLS AND FEES IMPOSED FOR USE OF A PUBLIC HIGHWAY OR BRIDGE WITHIN THE STATE, OR TOLLS AND FEES IMPOSED BY A PUBLIC AUTHORITY, ESTABLISHED BY THE LAWS OF THIS STATE, FOR THE USE OF A PUBLIC HIGHWAY OR BRIDGE; AND SUCH TOLLS OR FEES …
Sponsors
- Michael Reilly (R, 62) · primary sponsor
Latest actions
- : REFERRED TO WAYS AND MEANS
Subjects: Tax Law
Common questions
- What is A10825?
- A10825 is a bill in the New York Legislature (2025-2026 General Assembly): Establishes a personal income tax credit for certain tolls paid by a taxpayer.
- What does A10825 do?
- In its own words: An act to amend the tax law, in relation to establishing a personal income tax credit for tolls paid by a taxpayer in the course of commuting on toll roads in the state of New York.
- What is the status of A10825?
- In committee as of April 1, 2026. Latest action: REFERRED TO WAYS AND MEANS (April 1, 2026).
- Who sponsored A10825?
- Michael Reilly (R, 62).
- Where is the official record for A10825?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A10825
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.