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S T A T E O F N E W Y O R K
________________________________________________________________________
11525
I N A S S E M B L Y
May 28, 2026
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Introduced by COMMITTEE ON RULES -- (at request of M. of A. Lee) -- read
once and referred to the Committee on Transportation
AN ACT to amend the vehicle and traffic law and the tax law, in relation
to exempting certain residents of the central business district from
central business district tolls
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 3 of section 1704-a of the vehicle and traffic
2 law is amended by adding a new paragraph (c) to read as follows:
3 (C) THE TRIBOROUGH BRIDGE AND TUNNEL AUTHORITY SHALL IMPLEMENT AN
4 EXEMPTION FROM CENTRAL BUSINESS DISTRICT TOLLS FOR RESIDENTS OF THE
5 CENTRAL BUSINESS DISTRICT WHO ARE ELIGIBLE FOR THE CENTRAL BUSINESS
6 DISTRICT TOLL CREDIT ESTABLISHED PURSUANT TO SUBSECTION (JJJ) OF SECTION
7 SIX HUNDRED SIX OF THE TAX LAW. THE TRIBOROUGH BRIDGE AND TUNNEL AUTHOR-
8 ITY SHALL ESTABLISH PROCEDURES FOR SUCH RESIDENTS TO CERTIFY THAT THEY
9 ARE ELIGIBLE FOR SUCH CREDIT, INCLUDING PROCEDURES FOR EXCLUDING FROM
10 THE EXEMPTION TOLLS THAT WOULD CONSTITUTE A TRADE OR BUSINESS EXPENSE
11 UNDER SECTION ONE HUNDRED SIXTY-TWO OF THE INTERNAL REVENUE CODE.
12 § 2. Paragraph 1 of subsection (jjj) of section 606 of the tax law, as
13 added by section 1 of subpart F of part ZZZ of chapter 59 of the laws of
14 2019, is amended to read as follows:
15 (1) For taxable years beginning on or after January first, two thou-
16 sand twenty-one, a resident individual whose primary residence is
17 located in the central business district established pursuant to article
18 forty-four-C of the vehicle and traffic law and whose New York adjusted
19 gross income for the taxable year is less than sixty thousand dollars,
20 ADJUSTED FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO
21 THOUSAND TWENTY-SEVEN BY THE PERCENTAGE CHANGE IN THE CONSUMER PRICE
22 INDEX FOR ALL URBAN CONSUMER PRICE INDEX FOR THE NEW YORK-NEWARK-JERSEY
23 CITY METROPOLITAN AREA SINCE JANUARY FIRST, TWO THOUSAND TWENTY-ONE,
24 shall be entitled to a credit as calculated pursuant to paragraph two of
25 this subsection.
26 § 3. This act shall take effect on the one hundred eightieth day after
27 it shall have become a law. Effective immediately, the addition, amend-
28 ment and/or repeal of any rule or regulation necessary for the implemen-
29 tation of this act on its effective date are authorized to be made and
30 completed on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15954-01-6