New York A05182 establishes a $1,000 tax credit for public employees who remained at their worksite during the COVID-19 pandemic and did not receive.

New York A05182, known as the "Frontline Worker Assistance Act," establishes a $1,000 tax credit for public employees who were required to remain at their worksite during the COVID-19 pandemic and did not receive additional compensation from federal, state, or local awards, grants, or retention payments. This credit applies to employees of state, county, municipality, town, local government, or authority. If the credit exceeds the taxpayer's tax for the year, the excess will be treated as an overpayment and credited or refunded.

New York A05182 establishes a $1,000 tax credit for public employees who remained at their worksite during the COVID-19 pandemic and did not receive.

New York A05182, known as the "Frontline Worker Assistance Act," establishes a $1,000 tax credit for public employees who were required to remain at their worksite during the COVID-19 pandemic and did not receive additional compensation from federal, state, or local awards, grants, or retention payments. This credit applies to employees of state, county, municipality, town, local government, or authority. If the credit exceeds the taxpayer's tax for the year, the excess will be treated as an overpayment and credited or refunded.