senate Bill S3763

Amended

Extends the NY Youth Works tax incentive program for the year 2014

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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 / Feb / 2013
    • REFERRED TO LABOR
  • 08 / Jan / 2014
    • REFERRED TO LABOR
  • 24 / Jan / 2014
    • AMEND AND RECOMMIT TO LABOR
  • 24 / Jan / 2014
    • PRINT NUMBER 3763A

Summary

Extends the NY Youth Works tax incentive program for the year 2014.

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Bill Details

Versions:
S3763
S3763A
Legislative Cycle:
2013-2014
Current Committee:
Senate Labor
Law Section:
Labor Law
Laws Affected:
Amd ยง25-a, Lab L

Sponsor Memo

BILL NUMBER:S3763

TITLE OF BILL: An act to amend the labor law, in relation to the NY
youth works tax incentive program

PURPOSE: To extend through 2014 the New York Youth Works tax credit
program which provides tax incentives to employers for employing at
risk youth in part-time and full-time positions.

SUMMARY OF SPECIFIC PROVISIONS:

Section one amends the labor law by amending 25-a to include the year
two thousand and fourteen, amends the definition of "qualified
employee" to include residents of a "town" and, amends the population
threshold from sixty-two thousand to fifty thousand or more.

JUSTIFICATION: Unemployment among New York's youth is at a record
high, especially among inner city minority youth. The "NY Youth Works"
program was created to combat high unemployment among disadvantaged
youth live in the state's metro areas.

Signed into law by Governor Cuomo in 2011 and administered by the
Department of Labor, the program supports job training and employment
for eligible youth ages 16 to 24 and includes $25 million in tax
credits for businesses that hire unemployed and disadvantaged youth
and $62 million to support job training programs. Set to expire at the
end of 2013, this bill would extend the program through 2014.

Currently, eligible participants for the jobs program include
unemployed, low-income youth aged 16 through 24 who are located in one
of the following areas: Albany, Brookhaven, Buffalo, Hempstead, Mount
Vernon, New Rochelle, New York City, Rochester, Schenectady, Syracuse,
Utica, and Yonkers. Including the word "town" in the definition and
lowering the population threshold from 62,00 to 50,000 for eligible
participating municipalities, will expand the program to cover more
at-risk youth.

PRIOR LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect immediately.

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

                                  3763

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 14, 2013
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Labor

AN ACT to amend the labor law, in relation to the  NY  youth  works  tax
  incentive program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 25-a of the labor law, as added  by  section  1  of
part  D of chapter 56 of the laws of 2011, subdivision (d) as amended by
section 1 of part T of chapter 59 of the laws of  2012,  is  amended  to
read as follows:
  S  25-a.  Power  to  administer  the  New  York youth works tax credit
program.  (a) The commissioner is authorized to establish and administer
the New York youth works tax credit program to provide tax incentives to
employers for employing at risk youth in part-time and  full-time  posi-
tions in two thousand twelve [and], two thousand thirteen, AND TWO THOU-
SAND  FOURTEEN.   The commissioner is authorized to allocate up to twen-
ty-five million dollars of tax credits under this program.
  (b) Definitions. (1) The term "qualified employer" means  an  employer
that  has  been  certified by the commissioner to participate in the New
York youth works tax credit program and that employs one or more  quali-
fied employees.
  (2) The term "qualified employee" means an individual:
  (i) who is between the age of sixteen and twenty-four;
  (ii)  who  resides  in a city OR TOWN with a population of [sixty-two]
FIFTY thousand or more [or a town with  a  population  of  four  hundred
eighty thousand or more];
  (iii)  who is low-income or at-risk, as those terms are defined by the
commissioner;
  (iv) who is unemployed prior to being hired by the qualified employer;
and

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07047-01-3

S. 3763                             2

  (v) who will be working for the qualified employer in a  full-time  or
part-time position that pays wages that are equivalent to the wages paid
for similar jobs, with appropriate adjustments for experience and train-
ing,  and  for which no other employee has been terminated, or where the
employer  has  not otherwise reduced its workforce by involuntary termi-
nations with the intention of filling the  vacancy  by  creating  a  new
hire.
  (c)  A  qualified  employer shall be entitled to a tax credit equal to
(1) five hundred dollars per month for up to six months for each  quali-
fied  employee  the  employer  employs in a full-time job or two hundred
fifty dollars per month for up to six months for each qualified employee
the employer employs in a part-time job of at  least  twenty  hours  per
week,  and  (2)  one thousand dollars for each qualified employee who is
employed for at least an additional six months by the qualified employer
in a full-time job or five hundred dollars for each  qualified  employee
who  is  employed for at least an additional six months by the qualified
employer in a part-time job of at least twenty hours per week.  The  tax
credits  shall  be  claimed  by  the  qualified employer as specified in
subdivision forty-four of section two hundred ten and subsection (tt) of
section six hundred six of the tax law.
  (d) To participate in the New York youth works tax credit program,  an
employer must submit an application (in a form prescribed by the commis-
sioner) to the commissioner after January first, two thousand twelve but
no  later  than  November thirtieth, two thousand [twelve] THIRTEEN. The
qualified employees must start their  employment  on  or  after  January
first,  two thousand twelve but no later than December thirty-first, two
thousand [twelve] THIRTEEN.  The commissioner shall establish guidelines
and criteria that specify requirements for employers to  participate  in
the  program  including criteria for certifying qualified employees. Any
regulations that  the  commissioner  determines  are  necessary  may  be
adopted  on  an emergency basis notwithstanding anything to the contrary
in section two hundred two of the state  administrative  procedure  act.
Such requirements may include the types of industries that the employers
are  engaged  in. The commissioner may give preference to employers that
are engaged in demand occupations or industries, or in  regional  growth
sectors, including those identified by the regional economic development
councils,  such  as clean energy, healthcare, advanced manufacturing and
conservation. In addition, the commissioner  shall  give  preference  to
employers  who  offer  advancement  and employee benefit packages to the
qualified individuals.
  (e) If, after reviewing the application submitted by an employer,  the
commissioner determines that such employer is eligible to participate in
the  New  York  youth  works  tax credit program, the commissioner shall
issue the employer a certificate of  eligibility  that  establishes  the
employer  as  a qualified employer. The certificate of eligibility shall
specify the maximum amount of New York youth works tax credit  that  the
employer will be allowed to claim.
  S 2. This act shall take effect immediately.

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