senate Bill S2222

Amended

Creates a tax credit for employment of persons on probation or parole

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 14 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 29 / Jan / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 29 / Jan / 2014
    • PRINT NUMBER 2222A

Summary

Creates a tax credit for employment of persons on probation or parole.

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Bill Details

Versions:
S2222
S2222A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add ยง187-s, Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S5710

Sponsor Memo

BILL NUMBER:S2222

TITLE OF BILL: An act to amend the tax law, in relation to a credit
for employment of persons on probation or parole

PURPOSE: This bill provides for a tax credit for the employer of
persons on probation or parole up to $2,100.

SUMMARY OF PROVISIONS:

Section 1 creates section 187-s of the tax law providing for a tax
credit for an employer who hires someone who has been convicted of a
felony, is on probation or parole, and has worked full-time for the
employer for at least one hundred eighty days. The amount of credit
shall be thirty-five percent of the first six thousand dollars of
first-year wages but shall not reduce the applicable minimum tax fixed
by this section. Credit, where the federal work opportunity tax credit
also applies, will be the amount of thirty-five percent of the first
six thousand dollars of second-year wages.

Section 2 provides for an immediate effective date and shall only
apply to taxable years after 2013.

JUSTIFICATION: Having a job is widely recognized as an important way
to prevent recidivism. However, a person who has a criminal record and
who is on parole or probation is often less attractive to employers.
This bill seeks to offset this fact by providing an employer with an
incentive to hire someone on parole or probation. In addition to
reducing recidivism, securing employment for people on probation or
parole will reduce the public assistance needs for those on probation
or parole.

LEGISLATIVE HISTORY: S.5710 of 2012

FISCAL IMPLICATIONS; None.

EFFECTIVE DATE: This act shall take effect immediately, and shall only
apply to taxable years after 2013.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2222

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to a credit for  employment  of
  persons on probation or parole

  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-s  to
read as follows:
  S  187-S.  CREDIT FOR EMPLOYMENT OF PERSONS ON PROBATION OR PAROLE. 1.
ALLOWANCE OF CREDIT. A  TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE
COMPUTED  AS  HEREINAFTER  PROVIDED,  AGAINST  THE TAXES IMPOSED BY THIS
ARTICLE, OTHER THAN THE TAXES IMPOSED BY SECTIONS  ONE  HUNDRED  EIGHTY,
ONE  HUNDRED EIGHTY-ONE, ONE HUNDRED EIGHTY-SIX-A AND ONE HUNDRED EIGHT-
Y-SIX-E OF THIS ARTICLE, FOR EMPLOYING  WITHIN  THE  STATE  A  QUALIFIED
EMPLOYEE.  PROVIDED,  HOWEVER,  THE  AMOUNT  OF  CREDIT  ALLOWED BY THIS
SECTION AGAINST THE TAX IMPOSED BY SECTION ONE  HUNDRED  EIGHTY-FOUR  OF
THIS  ARTICLE  SHALL  BE  THE  EXCESS  OF THE CREDIT COMPUTED UNDER THIS
SECTION OVER THE AMOUNT OF CREDIT ALLOWED BY THIS  SECTION  AGAINST  THE
TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2. QUALIFIED EMPLOYEE. A QUALIFIED EMPLOYEE IS AN INDIVIDUAL WHO:
  (A)  HAS  BEEN  CONVICTED  OF A FELONY UNDER ANY STATUTE OF THE UNITED
STATES OR ANY STATE;
  (B) IS ON PROBATION OR PAROLE; AND
  (C) HAS WORKED ON A FULL-TIME BASIS FOR THE EMPLOYER WHO  IS  CLAIMING
THE CREDIT FOR AT LEAST ONE HUNDRED EIGHTY DAYS OR FOUR HUNDRED HOURS.
  3.  AMOUNT  OF  CREDIT. EXCEPT AS PROVIDED IN SUBDIVISION FOUR OF THIS
SECTION, THE AMOUNT OF CREDIT UNDER THIS SECTION  SHALL  BE  THIRTY-FIVE
PERCENT  OF THE FIRST SIX THOUSAND DOLLARS IN QUALIFIED FIRST-YEAR WAGES
EARNED BY EACH QUALIFIED EMPLOYEE. "QUALIFIED  FIRST-YEAR  WAGES"  MEANS
WAGES PAID OR INCURRED BY THE TAXPAYER DURING THE TAXABLE YEAR TO QUALI-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01975-02-3

S. 2222                             2

FIED  EMPLOYEES WHICH ARE ATTRIBUTABLE, WITH RESPECT TO ANY SUCH EMPLOY-
EE, TO SERVICES RENDERED DURING THE ONE-YEAR PERIOD BEGINNING  WITH  THE
DAY THE EMPLOYEE BEGINS WORK FOR THE TAXPAYER.
  4.  CREDIT  WHERE  FEDERAL  WORK  OPPORTUNITY TAX CREDIT APPLIES. WITH
RESPECT TO ANY QUALIFIED EMPLOYEE WHOSE QUALIFIED FIRST-YEAR WAGES UNDER
SUBDIVISION THREE OF THIS SECTION ALSO CONSTITUTE  QUALIFIED  FIRST-YEAR
WAGES  FOR  PURPOSES  OF  THE WORK OPPORTUNITY TAX CREDIT FOR VOCATIONAL
REHABILITATION REFERRALS UNDER SECTION FIFTY-ONE OF THE INTERNAL REVENUE
CODE, THE AMOUNT OF CREDIT  UNDER  THIS  SECTION  SHALL  BE  THIRTY-FIVE
PERCENT OF THE FIRST SIX THOUSAND DOLLARS IN QUALIFIED SECOND-YEAR WAGES
EARNED  BY EACH SUCH EMPLOYEE. "QUALIFIED SECOND-YEAR WAGES" MEANS WAGES
PAID OR INCURRED BY THE TAXPAYER DURING THE TAXABLE  YEAR  TO  QUALIFIED
EMPLOYEES  WHICH ARE ATTRIBUTABLE, WITH RESPECT TO ANY SUCH EMPLOYEE, TO
SERVICES RENDERED DURING THE ONE-YEAR PERIOD BEGINNING  ONE  YEAR  AFTER
THE EMPLOYEE BEGINS WORK FOR THE TAXPAYER.
  5.  CARRYOVER.  IN  NO  EVENT  SHALL  THE CREDIT UNDER THIS SECTION BE
ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN  THE
APPLICABLE  MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHTY-THREE OR ONE
HUNDRED EIGHTY-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 TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  6.  COORDINATION  WITH  FEDERAL  WORK  OPPORTUNITY  TAX  CREDIT.   THE
PROVISIONS  OF  SECTIONS FIFTY-ONE AND FIFTY-TWO OF THE INTERNAL REVENUE
CODE, AS SUCH SECTIONS APPLIED ON OCTOBER FIRST, NINETEEN HUNDRED  NINE-
TY-SIX,  THAT  APPLY  TO  THE WORK OPPORTUNITY TAX CREDIT FOR VOCATIONAL
REHABILITATION REFERRALS SHALL APPLY TO THE CREDIT UNDER THIS SECTION TO
THE  EXTENT  THAT  SUCH  SECTIONS  ARE  CONSISTENT  WITH  THE   SPECIFIC
PROVISIONS OF THIS SECTION, PROVIDED THAT IN THE EVENT OF A CONFLICT THE
PROVISIONS OF THIS SECTION SHALL CONTROL.
  S  2.  This act shall take effect immediately, and shall only apply to
taxable years after 2013.

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