Assembly Bill A297

2009-2010 Legislative Session

Provides for tax credits for employer sponsored tissue typing programs

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-A297 (ACTIVE) - Details

See Senate Version of this Bill:
S1495
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §187-o, amd §§210, 606, 1456 & 1511, Tax L

2009-A297 (ACTIVE) - Summary

Allows a credit against the corporation tax and personal income tax of an employer who sponsors tissue typing programs to identify bone marrow donors; provides that such credit shall be an amount equal to twenty-five percent of the expenses incurred by such employer in providing such programs.

2009-A297 (ACTIVE) - Sponsor Memo

2009-A297 (ACTIVE) - Bill Text download pdf

                            
                    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.
              

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