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NY A06946

Bill

Status

Introduced

3/17/2009

Primary Sponsor

William Boyland

Click for details

Origin

Assembly

2009-2010 General Assembly

AI Summary

  • Creates a personal income tax credit for fuel expenses used in personal vehicles on public highways, with credit amounts varying by taxpayer gross income level
  • Establishes tiered credit limits ranging from $100 maximum for taxpayers earning $25,000 or more annually, up to $300 maximum for those earning less than $15,000
  • For married couples filing jointly, each spouse receives a credit amount proportionate to their individual gross income if they incurred the fuel expense
  • Credit cannot reduce tax liability below zero, cannot be carried forward to future years, and any unused portion is not refundable
  • Takes effect immediately and applies to taxable years commencing on or after the effective date

Legislative Description

Authorizes a tax credit for qualified fuel expenses resulting from personal, non-business vehicle use on a public highway.

Last Action

held for consideration in ways and means

7/1/2010

Committee Referrals

Ways and Means3/17/2009

Full Bill Text

No bill text available