Relates to authorizing a personal income tax deduction for tolls, fees and other related commuting expenses paid by a taxpayer in the course of commuting to and from his or her place of employment.
Establishes a personal income tax credit for tolls paid by resident taxpayers during the course of commuting to and from their place of employment.
Provides an itemized deduction for expenses for course-mandated supplies for eligible college students paid by taxpayers.
Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000.
Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000.
Authorizes a personal income tax deduction for expenses paid during the taxable year by a qualified taxpayer attributable to the cost of residential heating, including, but not limited to amounts paid for fuel oil, coal, wood, propane, natural gas, electricity, steam, kerosene and any other fuel used to heat such taxpayer's primary residence.
Relates to excluding from state income tax unemployment benefits received during the COVID-19 pandemic; issues a refund for any such taxes paid by a taxpayer.
Provides for an increased personal income tax deduction for medical expenses incurred by a New York taxpayer to include medical insurance premiums and long term care premiums.
Provides a deduction in determining personal income tax for the cost of textbooks at a New York private or public college or university by a taxpayer or such taxpayer's eligible dependent; defines "eligible dependent" and "qualified education expenses".
Allows taxpayers to subtract interest paid on an education loan and education debt from federal adjusted gross income.