S T A T E O F N E W Y O R K
________________________________________________________________________
297
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. MAGNARELLI, BENJAMIN, CARROZZA, PHEFFER, COLTON,
MAYERSOHN -- Multi-Sponsored by -- M. of A. ABBATE, BOYLAND, CAHILL,
DelMONTE, DESTITO, DIAZ, V. LOPEZ, MAISEL, PERRY, REILLY, ROSENTHAL,
SCARBOROUGH, SWEENEY, WEISENBERG -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to providing for business tax
credits for a portion of the cost of employer sponsored tissue typing
programs
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 187-o to
read as follows:
S 187-O. CREDIT FOR TISSUE TYPING DONOR PROGRAM. 1. FOR PURPOSES OF
THIS SECTION THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "EMPLOYEE" MEANS A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN
EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND INCLUDES
ALL INDIVIDUALS EMPLOYED AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER
BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR.
(B) "EMPLOYER" MEANS A TAXPAYER THAT EMPLOYS TWENTY OR MORE EMPLOYEES
AT AT LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION, PARTNER-
SHIP, ASSOCIATION, NONPROFIT ORGANIZATION, GROUP OF PERSONS, STATE,
COUNTY, TOWN, CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER GOVERN-
MENTAL SUBDIVISION OF ANY KIND.
2. A TAXPAYER WHO IS AN EMPLOYER, SHALL BE ALLOWED A CREDIT TO BE
CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER ALLOWANCE OF ANY
OTHER THAN THE TAXES AND FEES IMPOSED BY SECTIONS ONE HUNDRED EIGHTY,
ONE HUNDRED EIGHTY-ONE AND ONE HUNDRED EIGHTY-SIX-A OF THIS ARTICLE, FOR
ANY TAXABLE YEAR IN AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF EXPENSES
PAID OR INCURRED IN PROVIDING A PROGRAM FOR THE TISSUE TYPING OF EMPLOY-
EES EMPLOYED IN THIS STATE WHO AGREE TO SERVE AS POTENTIAL BONE MARROW
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00544-01-9
A. 297 2
DONORS. PROGRAM EXPENSES ELIGIBLE FOR THE CREDIT INCLUDE PAYMENTS TO
HEALTH CARE PROVIDERS AND WAGES PAID TO EMPLOYEES FOR TIME REASONABLY
RELATED TO BONE MARROW DONATION.
3. IN NO EVENT SHALL THE CREDIT PROVIDED FOR IN THIS SECTION BE
ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN THE
MINIMUM FIXED BY SECTION ONE HUNDRED EIGHTY-THREE OR ONE HUNDRED EIGHT-
Y-FIVE OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE
UNDER THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,
ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED
OVER TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAY-
ER'S TAX FOR SUCH YEAR OR YEARS.
S 2. Section 210 of the tax law is amended by adding a new subdivision
20-a to read as follows:
20-A. CREDIT FOR TISSUE TYPING DONOR PROGRAM. (A) FOR PURPOSES OF
THIS SUBDIVISION THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(I) "EMPLOYEE" MEANS A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN
EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND INCLUDES
ALL INDIVIDUALS EMPLOYED AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER
BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR.
(II) "EMPLOYER" MEANS A PERSON OR ENTITY THAT EMPLOYS TWENTY OR MORE
EMPLOYEES AT AT LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION,
PARTNERSHIP, ASSOCIATION, NONPROFIT ORGANIZATION, GROUP OF PERSONS,
STATE, COUNTY, TOWN, CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER
GOVERNMENTAL SUBDIVISION OF ANY KIND.
(B) A TAXPAYER WHO IS AN EMPLOYER, SHALL BE ALLOWED A CREDIT TO BE
CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER ALLOWANCE OF ANY
OTHER CREDIT PROVIDED UNDER THIS SECTION, FOR ANY TAXABLE YEAR IN AN
AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF EXPENSES PAID OR INCURRED IN
PROVIDING A PROGRAM FOR THE TISSUE TYPING OF EMPLOYEES EMPLOYED IN THIS
STATE WHO AGREE TO SERVE AS POTENTIAL BONE MARROW DONORS. PROGRAM
EXPENSES ELIGIBLE FOR THE CREDIT INCLUDE PAYMENTS TO HEALTH CARE PROVID-
ERS AND WAGES PAID TO EMPLOYEES FOR TIME REASONABLY RELATED TO BONE
MARROW DONATION.
(C) IN NO EVENT SHALL THE CREDIT PROVIDED FOR IN THIS SUBDIVISION BE
ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN THE
MINIMUM FIXED BY PARAGRAPHS (C) AND (D) OF SUBDIVISION ONE OF THIS
SECTION. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS PARA-
GRAPH FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF
CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE
FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR
SUCH YEAR OR YEARS.
S 3. Section 606 of the tax law is amended by adding a new subsection
(i-1) to read as follows:
(I-1) (1) IN THE CASE OF A SHAREHOLDER OF AN S CORPORATION WHERE THE
ELECTION PROVIDED FOR IN SUBSECTION (A) OF SECTION SIX HUNDRED SIXTY OF
THIS ARTICLE IS IN EFFECT, THERE SHALL BE ALLOWED A CREDIT AGAINST THE
TAX IMPOSED BY THIS ARTICLE AFTER ALLOWANCE OF ANY OTHER CREDIT PROVIDED
UNDER THIS SECTION AND ANY CREDITS PERMITTED UNDER SECTIONS SIX HUNDRED
TWENTY, SIX HUNDRED TWENTY-ONE AND SIX HUNDRED THIRTY-FIVE OF THIS ARTI-
CLE. THE AMOUNT OF THE CREDIT SHALL BE HIS PRO RATA SHARE OF THE CRED-
ITS UNDER SUBDIVISION TWENTY-A OF SECTION TWO HUNDRED TEN OF THIS CHAP-
TER DETERMINED FOR THE CORPORATION FOR WHICH SUCH ELECTION IS IN EFFECT,
FOR THE CORPORATION'S TAXABLE YEAR ENDING WITH OR WITHIN THE SHAREHOLD-
ER'S TAXABLE YEAR. SUCH CREDIT SHALL NOT, HOWEVER, INCLUDE ANY CREDIT
ARISING FOR A TAXABLE YEAR WHEN SUCH ELECTION WAS NOT IN EFFECT.
A. 297 3
(2) ANY REDETERMINATION OF CREDIT UPON DISPOSITION OR CESSATION OF
QUALIFIED USE OF PROPERTY PURSUANT TO SUBDIVISION TWENTY-A OF SECTION
TWO HUNDRED TEN OF THIS CHAPTER SHALL BE ATTRIBUTED IN PRO RATA SHARES
TO THE SHAREHOLDERS WHO WERE ALLOWED CREDIT UNDER THIS SUBSECTION WITH
RESPECT TO SUCH PROPERTY, AND THE REDUCTION OF A SHAREHOLDER'S PROPOR-
TIONATE STOCK INTEREST SHALL BE TREATED AS A DISPOSITION OF PROPERTY FOR
WHICH A REDETERMINATION OF CREDIT UNDER SUCH SUBDIVISION IS REQUIRED
WITH RESPECT TO SUCH SHAREHOLDER.
S 4. Section 606 of the tax law is amended by adding a new subsection
(r-1) to read as follows:
(R-1) CREDIT FOR TISSUE TYPING PROGRAM. (1) FOR PURPOSES OF THIS
SUBSECTION THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "EMPLOYEE" MEANS A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN
EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND INCLUDES
ALL INDIVIDUALS EMPLOYED AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER
BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR.
(B) "EMPLOYER" MEANS A PERSON OR ENTITY THAT EMPLOYS TWENTY OR MORE
EMPLOYEES AT AT LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION,
PARTNERSHIP, ASSOCIATION, NONPROFIT ORGANIZATION, GROUP OF PERSONS,
STATE, COUNTY, TOWN, CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER
GOVERNMENTAL SUBDIVISION OF ANY KIND.
(2) A TAXPAYER WHO IS AN EMPLOYER SHALL BE ALLOWED A CREDIT TO BE
CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER ALLOWANCE OF ANY
OTHER CREDIT PROVIDED UNDER THIS SECTION, FOR ANY TAXABLE YEAR IN AN
AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF EXPENSES PAID OR INCURRED IN
PROVIDING A PROGRAM FOR THE TISSUE TYPING OF EMPLOYEES EMPLOYED IN THIS
STATE WHO AGREE TO SERVE AS POTENTIAL BONE MARROW DONORS. PROGRAM
EXPENSES ELIGIBLE FOR THE CREDIT INCLUDE PAYMENTS TO HEALTH CARE PROVID-
ERS AND WAGES PAID TO EMPLOYEES FOR TIME REASONABLY RELATED TO BONE
MARROW DONATION.
(3) IN NO EVENT SHALL THE CREDIT PROVIDED FOR IN THIS SUBSECTION BE
ALLOWED IN EXCESS OF THE TAXPAYER'S TAX FOR SUCH YEAR. IF, HOWEVER, THE
AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR
REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS AND
MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 5. Section 1456 of the tax law is amended by adding a new subsection
(u) to read as follows:
(U) CREDIT FOR TISSUE TYPING PROGRAM. (1) FOR PURPOSES OF THIS
SUBSECTION THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "EMPLOYEE" MEANS A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN
EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND INCLUDES
ALL INDIVIDUALS EMPLOYED AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER
BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR.
(B) "EMPLOYER" MEANS A PERSON OR ENTITY THAT EMPLOYS TWENTY OR MORE
EMPLOYEES AT AT LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION,
PARTNERSHIP, ASSOCIATION, NONPROFIT ORGANIZATION, GROUP OF PERSONS,
STATE, COUNTY, TOWN, CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER
GOVERNMENTAL SUBDIVISION OF ANY KIND.
(2) A TAXPAYER WHO IS AN EMPLOYER SHALL BE ALLOWED A CREDIT TO BE
CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER ALLOWANCE OF ANY
OTHER CREDIT PROVIDED UNDER THIS SECTION, FOR ANY TAXABLE YEAR IN AN
AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF EXPENSES PAID OR INCURRED IN
PROVIDING A PROGRAM FOR THE TISSUE TYPING OF EMPLOYEES EMPLOYED IN THIS
STATE WHO AGREE TO SERVE AS POTENTIAL BONE MARROW DONORS. PROGRAM
EXPENSES ELIGIBLE FOR THE CREDIT INCLUDE PAYMENTS TO HEALTH CARE PROVID-
A. 297 4
ERS AND WAGES PAID TO EMPLOYEES FOR TIME REASONABLY RELATED TO BONE
MARROW DONATION.
(3) IN NO EVENT SHALL THE CREDIT PROVIDED FOR IN THIS SUBSECTION BE
ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN THE
MINIMUM FIXED BY PARAGRAPH ONE OF SUBSECTION (B) OF SECTION FOURTEEN
HUNDRED FIFTY-FIVE OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT
ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED
FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 6. Section 1511 of the tax law is amended by adding a new subdivi-
sion (y) to read as follows:
(Y) CREDIT FOR TISSUE TYPING PROGRAM. (1) FOR PURPOSES OF THIS SUBDI-
VISION THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
(A) "EMPLOYEE" MEANS A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN
EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND INCLUDES
ALL INDIVIDUALS EMPLOYED AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER
BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR.
(B) "EMPLOYER" MEANS A PERSON OR ENTITY THAT EMPLOYS TWENTY OR MORE
EMPLOYEES AT AT LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION,
PARTNERSHIP, ASSOCIATION, NONPROFIT ORGANIZATION, GROUP OF PERSONS,
STATE, COUNTY, TOWN, CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER
GOVERNMENTAL SUBDIVISION OF ANY KIND.
(2) A TAXPAYER WHO IS AN EMPLOYER SHALL BE ALLOWED A CREDIT TO BE
CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER ALLOWANCE OF ANY
OTHER CREDIT PROVIDED UNDER THIS SECTION, FOR ANY TAXABLE YEAR IN AN
AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF EXPENSES PAID OR INCURRED IN
PROVIDING A PROGRAM FOR THE TISSUE TYPING OF EMPLOYEES EMPLOYED IN THIS
STATE WHO AGREE TO SERVE AS POTENTIAL BONE MARROW DONORS. PROGRAM
EXPENSES ELIGIBLE FOR THE CREDIT INCLUDE PAYMENTS TO HEALTH CARE PROVID-
ERS AND WAGES PAID TO EMPLOYEES FOR TIME REASONABLY RELATED TO BONE
MARROW DONATION.
(3) THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE MINIMUM TAX
FIXED BY PARAGRAPH FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED
TWO OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CREDIT ALLOWABLE UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT,
ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE
CARRIED OVER TO THE FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 7. This act shall take effect immediately and shall apply to taxable
years beginning on and after the first of January next succeeding the
date on which it shall have become a law.