S T A T E   O F   N E W   Y O R K
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                                  5145

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 12, 2015
                               ___________

Introduced  by M. of A. WOERNER -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to allowing a  tax  credit  for
  certain  travel  expenses incurred by certain employees of the depart-
  ment of corrections and community supervision

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The tax law is amended by adding a new section 42 to read
as follows:
  S 42. TRAVEL CREDIT, DEPARTMENT OF CORRECTIONS  AND  COMMUNITY  SUPER-
VISION  EMPLOYEES.  (A)  AN ELIGIBLE TAXPAYER WHO IS EMPLOYED BY THE NEW
YORK STATE DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION  AND  WHO
IS  SUBJECT  TO  TAX  UNDER  ARTICLE TWENTY-TWO OF THIS CHAPTER SHALL BE
ALLOWED A CREDIT AGAINST SUCH TAXES IN THE AMOUNT SPECIFIED IN  SUBDIVI-
SION  (B)  OF  THIS  SECTION,  TO THE EXTENT NOT OTHERWISE DEDUCTIBLE IN
DETERMINING FEDERAL ADJUSTED GROSS INCOME OR STATE ADJUSTED GROSS INCOME
AND NOT REIMBURSED.
  (B) THE AMOUNT OF THE CREDIT PER TAXPAYER PER TAXABLE  YEAR  SHALL  BE
DETERMINED  AS  FOLLOWS: THE STANDARD MILEAGE RATE FOR EACH OF THE BUSI-
NESS MILES DRIVEN.
  (C) THE CREDIT ALLOWED UNDER THE PROVISIONS OF  THIS  SECTION  MAY  BE
CLAIMED BY AN ELIGIBLE TAX PAYER FOR A MAXIMUM PERIOD OF TWO CONSECUTIVE
TAX  YEARS COMMENCING IN THE YEAR IN WHICH THE ELIGIBLE FACILITY CLOSED,
PROVIDED THE TAXPAYER REMAINS EMPLOYED  ON  A  FULL-TIME  BASIS  BY  THE
DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION FOR ALL OR A PORTION
OF EACH YEAR IN WHICH THE CREDIT IS CLAIMED.
  (D)  A  TAXPAYER  MAY  NOT USE THE STANDARD MILEAGE RATE FOR A VEHICLE
AFTER USING ANY DEPRECIATION METHOD UNDER THE FEDERAL MODIFIED  ACCELER-
ATED  COST  RECOVERY  SYSTEM (MACRS) OR AFTER CLAIMING A FEDERAL SECTION
179 DEDUCTION FOR THAT VEHICLE.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05558-01-5

              

A. 5145                             2

  (E) FOR THE PURPOSES OF THIS SUBDIVISION,  THE  FOLLOWING  DEFINITIONS
SHALL APPLY:
  (1) "ELIGIBLE TAXPAYER" IS A TAXPAYER WHO:
  (I) IS A RESIDENT OF THE STATE;
  (II)  WAS  EMPLOYED  AS  A  FULL-TIME  EMPLOYEE  BY  THE DEPARTMENT OF
CORRECTIONS AND COMMUNITY SUPERVISION AT AN  ELIGIBLE  FACILITY  AT  THE
TIME SUCH FACILITY WAS CLOSED; AND
  (III)  UPON  CLOSURE OF THE ELIGIBLE FACILITY, WAS EMPLOYED AT ANOTHER
DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION FACILITY  WHICH  WAS
LOCATED  AT  A  GREATER  DISTANCE FROM THE TAXPAYER'S RESIDENCE THAN THE
ELIGIBLE FACILITY WAS.
  (2) "ELIGIBLE FACILITY" MEANS THE FOLLOWING  FACILITIES:  ARTHUR  KILL
CORRECTIONAL  FACILITY  (STATEN  ISLAND);  BAYVIEW CORRECTIONAL FACILITY
(MANHATTAN); BEACON CORRECTIONAL  FACILITY  (DUTCHESS  COUNTY);  BUFFALO
CORRECTIONAL  FACILITY (BUFFALO COUNTY); THE MINIMUM SECURITY PORTION OF
BUTLER CORRECTIONAL FACILITY (WAYNE COUNTY); CAMP GEORGETOWN CORRECTION-
AL FACILITY (MADISON COUNTY); CHATEAUGAY CORRECTIONAL FACILITY (FRANKLIN
COUNTY); FULTON CORRECTIONAL FACILITY (THE BRONX); LYON MOUNTAIN CORREC-
TIONAL  FACILITY  (CLINTON  COUNTY);  MID-ORANGE  CORRECTIONAL  FACILITY
(WARWICK);  MONTEREY SHOCK (SCHUYLER COUNTY); MORIAH SHOCK INCARCERATION
CORRECTIONAL FACILITY (ESSEX COUNTY); MT.  MCGREGOR  (SARATOGA  COUNTY);
OGDENSBURG  CORRECTIONAL  FACILITY (ST. LAWRENCE COUNTY); ONEIDA CORREC-
TIONAL FACILITY (ROME);  AND  SUMMIT  SHOCK  INCARCERATION  CORRECTIONAL
FACILITY (SCHOHARIE COUNTY).
  (3)  "STANDARD  MILEAGE  RATE"  MEANS  THE FEDERAL INCOME TAX BUSINESS
MILEAGE RATE IN EFFECT FOR THE TAX YEAR FOR WHICH THE CREDIT IS  CLAIMED
UNDER THIS SECTION PER MILE FOR THE BUSINESS MILES DRIVEN.
  (4)  "BUSINESS  MILES  DRIVEN"  MEANS  THE  DIFFERENCE IN MILES DRIVEN
BETWEEN: (I) THE ROUND-TRIP MILES DRIVEN BY THE ELIGIBLE  TAXPAYER  FROM
HIS  OR HER RESIDENCE TO HIS OR HER EMPLOYMENT AT THE ELIGIBLE FACILITY;
AND (II) THE ROUND-TRIP MILES DRIVEN BY THE ELIGIBLE TAXPAYER  FROM  HIS
OR  HER  RESIDENCE  TO  HIS  OR HER EMPLOYMENT AT THE NEW FACILITY. SUCH
MILEAGE SHALL BE CALCULATED USING THE DISTANCE OF A DIRECT TRIP  BETWEEN
THE TWO LOCATIONS.
  (F)  CROSS-REFERENCES.  FOR  APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISION OF THIS CHAPTER:  ARTICLE  22:
SECTION 606, SUBSECTION (CCC).
  S  2. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
  (CCC) TRAVEL CREDIT, DEPARTMENT OF CORRECTIONS  AND  COMMUNITY  SUPER-
VISION EMPLOYEES. (1) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-TWO OF THIS CHAPTER,
AGAINST THE TAX IMPOSED BY THIS ARTICLE.
  (2)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO  INTEREST
SHALL BE PAID THEREON.
  S  3.  The  commissioner  of taxation and finance shall promulgate all
rules and regulations necessary for the implementation of this act on or
before its effective date.
  S 4. This act shall take effect immediately.