Establishes a tax credit for commercial trucks for additional tolls charged on trips into the central business district after the first entry per day.

This bill amends the tax law to establish a tax credit for commercial trucks entering the central business district for all additional tolls charged on trips into the central business district after the first entry per day. The credit is available for taxable years beginning on or after January 1, 2026. The credit amount is limited to $25,000 per taxable year and cannot reduce the tax due below a specified amount. Any unused credit is treated as an overpayment of tax to be credited or refunded.

Establishes a tax credit for commercial trucks for additional tolls charged on trips into the central business district after the first entry per day.

This bill amends the tax law to establish a tax credit for commercial trucks entering the central business district for all additional tolls charged on trips into the central business district after the first entry per day. The credit is available for taxable years beginning on or after January 1, 2026. The credit amount is limited to $25,000 per taxable year and cannot reduce the tax due below a specified amount. Any unused credit is treated as an overpayment of tax to be credited or refunded.