Assembly Bill A5121

2013-2014 Legislative Session

Establishes the credit for full-time nurses and the credit for teaching nurses to provide credits against income tax for certain nurses

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2013-A5121 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A6271
2011-2012: A6640
2015-2016: A4777
2017-2018: A5722

2013-A5121 (ACTIVE) - Summary

Establishes the credit for full-time nurses and the credit for teaching nurses to provide credits against income tax for certain nurses; provides that the amount of such credit shall be five hundred dollars.

2013-A5121 (ACTIVE) - Bill Text download pdf 

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

                                  5121

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2013
                               ___________

Introduced by M. of A. CURRAN -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to establishing certain credits
  against income tax for nurses

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

  Section 1.  Section 606 of the tax law is amended by  adding  two  new
subsections (vv) and (ww) to read as follows:
  (VV) CREDIT FOR FULL-TIME NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FOURTEEN, A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE,  WHERE  THE
TAXPAYER  IS  LICENSED  AS  A  REGISTERED PROFESSIONAL NURSE OR LICENSED
PRACTICAL NURSE PURSUANT TO  ARTICLE  ONE  HUNDRED  THIRTY-NINE  OF  THE
EDUCATION  LAW  AND  HAS  BEEN EMPLOYED ON A FULL-TIME BASIS WITHIN THIS
STATE AS A NURSE FOR NOT LESS THAN SIX MONTHS DURING THE  TAXABLE  YEAR.
THE AMOUNT OF SUCH CREDIT SHALL BE FIVE HUNDRED DOLLARS. FOR PURPOSES OF
THIS  SUBSECTION,  THE  TERM  "EMPLOYED ON A FULL-TIME BASIS" SHALL MEAN
EMPLOYMENT OF NOT LESS THAN THIRTY HOURS PER WEEK.
  (WW) CREDIT FOR TEACHING NURSES. BEGINNING IN TAXABLE YEARS  BEGINNING
ON  OR  AFTER  JANUARY FIRST, TWO THOUSAND FOURTEEN, A TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE,  WHERE  THE
TAXPAYER  IS  LICENSED  AS  A  REGISTERED PROFESSIONAL NURSE OR LICENSED
PRACTICAL NURSE PURSUANT TO  ARTICLE  ONE  HUNDRED  THIRTY-NINE  OF  THE
EDUCATION LAW AND WHO TEACHES NURSING AT AN INSTITUTION OF HIGHER EDUCA-
TION FOR NOT LESS THAN SIX MONTHS DURING THE TAXABLE YEAR. THE AMOUNT OF
SUCH  CREDIT  SHALL  BE  FIVE  HUNDRED  DOLLARS.  FOR  PURPOSES  OF THIS
SUBSECTION, THE TERM "INSTITUTION OF HIGHER EDUCATION"  SHALL  MEAN  ANY
INSTITUTION  OF  HIGHER EDUCATION OR BUSINESS, TRADE, TECHNICAL OR OTHER
OCCUPATIONAL SCHOOL, RECOGNIZED AND APPROVED  BY  THE  REGENTS,  OR  ANY
SUCCESSOR  ORGANIZATION,  OF  THE UNIVERSITY OF THE STATE OF NEW YORK OR
ACCREDITED BY A NATIONALLY RECOGNIZED ACCREDITING AGENCY OR  ASSOCIATION

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08426-01-3

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.