NY A01233

Allows resident individuals with primary residences in Rockland or Orange counties to claim a tax credit against state income tax for qualified tolls paid during the taxable year.

Defines "qualified tolls" as charges for crossing the Governor Mario M. Cuomo bridge or George Washington bridge, up to the congestion toll amount under vehicle and traffic law article 44-C, if the taxpayer entered the congestion tolling zone within two hours of crossing.

Credit amount equals the qualified tolls paid by the taxpayer during the taxable year, or for joint filers, the combined qualified tolls of both taxpayers calculated as if each filed individually.

Takes effect immediately and applies to the taxable year of enactment and all subsequent taxable years.