ALBANY – New legislation was introduced in New York to thank first responders for their work on the front lines of the coronavirus pandemic.

The proposed bill, which comes one day before the traditional deadline for filing taxes, would create a tax deduction of up to $5,000 for medical professionals, certified first responders, and EMTs for personal protective equipment and travel expenses related to the pandemic.

Once passed, the bill would apply to the 2020 taxable year.