NY State Senate Bill 2013-S6631A

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 26, 2014	print number 6631a
Feb 26, 2014	amend and recommit to investigations and government operations
Feb 19, 2014	referred to investigations and government operations

Bill Amendments

Original

A (Active)

co-Sponsors

2013-S6631 - Details

See Assembly Version of this Bill:: A8827
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210, 606, 1456 & 1511, Tax L

2013-S6631 - Summary

Provides business franchise, personal income, banking franchise and insurance franchise tax credits for a portion of the wages paid to certain employees who have a developmental disability.

2013-S6631 - Sponsor Memo

                                BILL NUMBER:S6631

TITLE OF BILL:  An act to amend the tax law, in relation to
establishing business franchise, personal income, banking franchise
and insurance franchise tax credits for a portion of the wages paid to
certain employees who have a developmental disability

PURPOSE:

Allows tax credits for employers who hire qualified employees who has
a developmental disability.

SUMMARY OF PROVISIONS:

Section 1 defines parameters for the tax credit for hiring
developmentally disabled individuals as, not fewer than thirty-five
hours per week if full-time and not less than fifteen hours per week
if part-time. Requires a minimum employment period of not less than
one year; defines a qualified taxpayer as an employer, other than that
of the federal, state, or local government; defines a qualifies
employee as an individual who resides in this state. The
developmentally disabled individual must begin work prior to January
1, 2015 and prior to January 1, 2018. Allows for the maximum credit of
ten percent for a full-time employee and five percent for a part-time
employee, while not exceeding five thousand dollars for any tax year.
Allows for carryover of any non-deductible credit for the following

three years.

Section 2 adds a new clause, xxxvii, under section 606 of the tax law.

Section 3 amends section 606 of the tax law to allow for a tax credit
for employment of an employee who has a developmental disability;
defines criteria for receiving credit.

Section 4 amends section 1456 of the tax law to allow for a credit for
employers hiring qualified employees with developmental disabilities.

Section 5 amends section 1511 of the tax law to allow for a credit for
employers hiring qualified employees with developmental disabilities.

Section 6 is the effective date.

JUSTIFICATION:

In the wake of the Olmstead v. L.C. decision handed down by the United
State Supreme Court there has been national response to move away from
the "sheltered workshop" model of employment for individuals with
developmental disabilities, and because of this it is now more
important than ever to incentivize integrated employment
opportunities. Only 44 percent of adults with developmental
disabilities are in the workforce, compared to 83 percent of
non-disabled adults. This legislation not only incentivizes
employment, it will enhance disabled adults' overall quality of life
by increasing social interaction, creating a sense of belonging to
their community, and earning a paycheck. In addition, employers will
not only benefit from a tax credit, but gain dedicated, caring, and
hard-working employees who will increase the employers' understanding


of the tremendous contributions made by individuals with developmental
disabilities across New York State.

LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect January 1, 2015; provided, however, that
effective immediately, the addition, amendment and/or repeal of any
rule or regulation necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on
or before such effective date.

2013-S6631 - Bill Text download pdf

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

                                  6631

                            I N  S E N A T E

                            February 19, 2014
                               ___________

Introduced  by Sen. CARLUCCI -- 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 establishing business  fran-
  chise,  personal income, banking franchise and insurance franchise tax
  credits for a portion of the wages paid to certain employees who  have
  a developmental disability

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

  Section 1. Section 210 of the tax law  is  amended  by  adding  a  new
subdivision 23-b to read as follows:
  23-B.  CREDIT  FOR  EMPLOYMENT  OF AN EMPLOYEE WHO HAS A DEVELOPMENTAL
DISABILITY. (A) ALLOWANCE OF  CREDIT.  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED IN THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND  EMPLOYING,  FOR
NOT  LESS  THAN  ONE  YEAR  AND FOR NOT LESS THAN THIRTY-FIVE HOURS EACH
WEEK, OR FOR PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS  A  WEEK,  A
QUALIFIED EMPLOYEE WITHIN THE STATE.
  (B) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.
  (C)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (1) WHO IS DEEMED TO HAVE A DEVELOPMENTAL  DISABILITY  AS  DEFINED  IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (2)  WHO  COMMENCES  EMPLOYMENT  BY THE QUALIFIED TAXPAYER ON OR AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (3) WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY,  THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY-FIVE OR MORE HOURS OR THAT HE
OR  SHE  HAS NOT BEEN EMPLOYED FOR FIFTEEN OR MORE HOURS DURING ANY WEEK
IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER  EMPLOYMENT  BY
THE QUALIFIED TAXPAYER;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14053-04-4

S. 6631                             2

  (4)  WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE ANOTHER
EMPLOYEE; AND/OR
  (5)  WHO  IS  A  CURRENT  EMPLOYEE  OF A SHELTERED WORKSHOP, WHICH FOR
PURPOSES OF THIS SUBDIVISION IS DEFINED AS AN ORGANIZATION  OR  ENVIRON-
MENT THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (6)  WHO  WAS  UNEMPLOYED  FOR  AT LEAST THREE MONTHS PRIOR TO JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (D)  CERTIFICATION  OF  QUALIFIED  EMPLOYEE.  THE  COMMISSIONER  SHALL
PROMULGATE  ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (E) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TEN PERCENT OF
THE QUALIFIED WAGES PAID TO THE QUALIFIED EMPLOYEE AFTER JANUARY  FIRST,
TWO  THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE QUALIFIED EMPLOYEE IS
EMPLOYED FOR AT LEAST ONE YEAR AND IS FULL TIME TOTALING AT LEAST  THIR-
TY-FIVE  HOURS  PER  WEEK.  A  QUALIFIED PART TIME EMPLOYEE WHO WORKS AT
LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR AT LEAST ONE YEAR SHALL
RECEIVE A CREDIT OF FIVE PERCENT OF THE  QUALIFIED  WAGES  PAID  TO  THE
QUALIFIED EMPLOYEE AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN. THE CREDIT
ALLOWED  PURSUANT TO THIS SUBDIVISION SHALL NOT EXCEED, DURING ANY TAXA-
BLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED FULL TIME EMPLOYEE AND
TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY QUALIFIED PART TIME  EMPLOYEE.
"QUALIFIED WAGES" MEANS WAGES PAID OR INCURRED BY THE QUALIFIED TAXPAYER
DURING  THE TAXABLE YEAR TO A QUALIFIED EMPLOYEE WHICH ARE ATTRIBUTABLE,
WITH RESPECT TO SUCH EMPLOYEE, TO SERVICES  RENDERED  BY  THE  QUALIFIED
EMPLOYEE.
  (F) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
BLE  YEAR  SHALL  NOT  REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE
AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF  THIS  SECTION.
HOWEVER,  IF  THE  AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBDIVISION 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
THREE  YEARS,  AND MAY BE DEDUCTED FROM THE QUALIFIED TAXPAYER'S TAX FOR
SUCH YEARS.
  S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax law is amended by a adding a new clause (xxxvii) to read as
follows:

(XXXVII) CREDIT FOR EMPLOYMENT              QUALIFIED WAGES
OF CERTAIN EMPLOYEES                        UNDER SUBDIVISION
UNDER SUBSECTION (A-3)                      TWENTY-THREE-B
                                            OF SECTION TWO
                                            HUNDRED TEN OR
                                            SUBSECTION (E-2)
                                            OF SECTION FOURTEEN
                                            HUNDRED FIFTY-SIX

  S 3. Section 606 of the tax law is amended by adding a new  subsection
(a-3) to read as follows:
  (A-3)  CREDIT  FOR  EMPLOYMENT  OF AN EMPLOYEE WHO HAS A DEVELOPMENTAL
DISABILITY. (1) ALLOWANCE OF  CREDIT.  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED IN THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THE ARTICLE, FOR HIRING  AND  EMPLOYING,  FOR
NOT  LESS  THAN  ONE  YEAR  AND FOR NOT LESS THAN THIRTY-FIVE HOURS EACH
WEEK, A QUALIFIED EMPLOYEE WITHIN THE STATE.

S. 6631                             3

  (2) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHO  IS  AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALLY THEREOF.
  (3)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (A) WHO IS DEEMED TO HAVE A DEVELOPMENTAL  DISABILITY  AS  DEFINED  IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (B)  WHO  COMMENCES  EMPLOYMENT  BY THE QUALIFIED TAXPAYER ON OR AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (C) WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY,  THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY-FIVE OR MORE HOURS DURING ANY
WEEK IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER EMPLOYMENT
BY THE QUALIFIED TAXPAYER;
  (D)  WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE ANOTHER
EMPLOYEE; AND/OR
  (E) WHO IS A CURRENT EMPLOYEE  OF  A  SHELTERED  WORKSHOP,  WHICH  FOR
PURPOSES  OF  THIS SUBDIVISION IS DEFINED AS AN ORGANIZATION OR ENVIRON-
MENT THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (F) WHO WAS UNEMPLOYED FOR AT LEAST  THREE  MONTHS  PRIOR  TO  JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (4) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TEN PERCENT OF
THE  QUALIFIED WAGES PAID TO THE QUALIFIED EMPLOYEE AFTER JANUARY FIRST,
TWO THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE QUALIFIED EMPLOYEE  IS
EMPLOYED  FOR AT LEAST ONE YEAR AND IS FULL TIME TOTALING AT LEAST THIR-
TY-FIVE HOURS PER WEEK. A QUALIFIED PART  TIME  EMPLOYEE  WHO  WORKS  AT
LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR AT LEAST ONE YEAR SHALL
RECEIVE  A  CREDIT  OF  FIVE  PERCENT OF THE QUALIFIED WAGES PAID TO THE
QUALIFIED EMPLOYEE AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN. THE CREDIT
ALLOWED PURSUANT TO THIS SUBDIVISION SHALL NOT EXCEED, DURING ANY  TAXA-
BLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED FULL TIME EMPLOYEE AND
TWO  THOUSAND FIVE HUNDRED DOLLARS FOR ANY QUALIFIED PART TIME EMPLOYEE.
"QUALIFIED WAGES" MEANS WAGES PAID OR INCURRED BY THE QUALIFIED TAXPAYER
DURING THE TAXABLE YEAR TO A QUALIFIED EMPLOYEE WHICH ARE  ATTRIBUTABLE,
WITH  RESPECT  TO  SUCH  EMPLOYEE, TO SERVICES RENDERED BY THE QUALIFIED
EMPLOYEE.
  (5)  CERTIFICATION  OF  QUALIFIED  EMPLOYEE.  THE  COMMISSIONER  SHALL
PROMULGATE  ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (6) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  ANY
AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER
TO  THE  FOLLOWING  THREE  YEARS, AND MAY BE DEDUCTED FROM THE QUALIFIED
TAXPAYER'S TAX FOR SUCH YEARS.
  S 4. Section 1456 of the tax law is amended by adding a new subsection
(e-2) to read as follows:
  (E-2) CREDIT FOR EMPLOYMENT OF AN EMPLOYEE  WHO  HAS  A  DEVELOPMENTAL
DISABILITY.  (1)  ALLOWANCE  OF  CREDIT.  A  QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
AGAINST  THE  TAX  IMPOSED BY THE ARTICLE, FOR HIRING AND EMPLOYING, FOR
NOT LESS THAN ONE YEAR AND FOR NOT  LESS  THAN  THIRTY-FIVE  HOURS  EACH
WEEK, A QUALIFIED EMPLOYEE WITHIN THE STATE.
  (2) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.

S. 6631                             4

  (3)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (A)  WHO  IS  DEEMED  TO HAVE A DEVELOPMENTAL DISABILITY AS DEFINED IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (B) WHO COMMENCES EMPLOYMENT BY THE QUALIFIED  TAXPAYER  ON  OR  AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (C)  WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY, THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY-FIVE OR MORE HOURS DURING ANY
WEEK IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER EMPLOYMENT
BY THE QUALIFIED TAXPAYER;
  (D) WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE  ANOTHER
EMPLOYEE; AND/OR
  (E)  WHO  IS  A  CURRENT  EMPLOYEE  OF A SHELTERED WORKSHOP, WHICH FOR
PURPOSES OF THIS SUBDIVISION IS DEFINED AS AN ORGANIZATION  OR  ENVIRON-
MENT THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (F)  WHO  WAS  UNEMPLOYED  FOR  AT LEAST THREE MONTHS PRIOR TO JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (4) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TEN PERCENT OF
THE QUALIFIED WAGES PAID TO THE QUALIFIED EMPLOYEE AFTER JANUARY  FIRST,
TWO  THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE QUALIFIED EMPLOYEE IS
EMPLOYED FOR AT LEAST ONE YEAR AND IS FULL TIME TOTALING AT LEAST  THIR-
TY-FIVE  HOURS  PER  WEEK.  A  QUALIFIED PART TIME EMPLOYEE WHO WORKS AT
LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR AT LEAST ONE YEAR SHALL
RECEIVE A CREDIT OF FIVE PERCENT OF THE  QUALIFIED  WAGES  PAID  TO  THE
QUALIFIED EMPLOYEE AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN. THE CREDIT
ALLOWED  PURSUANT TO THIS SUBDIVISION SHALL NOT EXCEED, DURING ANY TAXA-
BLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED FULL TIME EMPLOYEE AND
TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY QUALIFIED PART TIME  EMPLOYEE.
"QUALIFIED WAGES" MEANS WAGES PAID OR INCURRED BY THE QUALIFIED TAXPAYER
DURING  THE TAXABLE YEAR TO A QUALIFIED EMPLOYEE WHICH ARE ATTRIBUTABLE,
WITH RESPECT TO SUCH EMPLOYEE, TO SERVICES  RENDERED  BY  THE  QUALIFIED
EMPLOYEE.
  (5)  CERTIFICATION  OF  QUALIFIED  EMPLOYEE.    THE COMMISSIONER SHALL
PROMULGATE ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A  PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (6)  CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY TAXA-
BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS  THAN  THE
MINIMUM  TAX  FIXED  BY  SUBSECTION  (B)  OF  SECTION  FOURTEEN  HUNDRED
FIFTY-FIVE OF THIS ARTICLE. HOWEVER, IF 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 THREE YEARS, AND MAY BE, DEDUCTED FROM THE
QUALIFIED TAXPAYER'S TAX FOR SUCH YEARS.
  S  5.  Section 1511 of the tax law is amended by adding a new subdivi-
sion (g-2) to read as follows:
  (G-2) CREDIT FOR EMPLOYMENT OF AN EMPLOYEE  WHO  HAS  A  DEVELOPMENTAL
DISABILITY.  (1)  ALLOWANCE  OF  CREDIT.  A  QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
AGAINST  THE  TAX  IMPOSED BY THE ARTICLE, FOR HIRING AND EMPLOYING, FOR
NOT LESS THAN ONE YEAR AND FOR NOT  LESS  THAN  THIRTY-FIVE  HOURS  EACH
WEEK, A QUALIFIED EMPLOYEE WITHIN THE STATE.
  (2) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.

S. 6631                             5

  (3)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (A)  WHO  IS  DEEMED  TO HAVE A DEVELOPMENTAL DISABILITY AS DEFINED IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (B) WHO COMMENCES EMPLOYMENT BY THE QUALIFIED  TAXPAYER  ON  OR  AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (C)  WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY, THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY-FIVE OR MORE HOURS DURING ANY
WEEK IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER EMPLOYMENT
BY THE QUALIFIED TAXPAYER;
  (D) WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE  ANOTHER
EMPLOYEE; AND/OR
  (E)  WHO  IS  A  CURRENT  EMPLOYEE  OF A SHELTERED WORKSHOP, WHICH FOR
PURPOSES OF THIS SUBDIVISION IS DEFINED AS AN ORGANIZATION  OR  ENVIRON-
MENT THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (F)  WHO  WAS  UNEMPLOYED  FOR  AT LEAST THREE MONTHS PRIOR TO JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (4) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE TEN PERCENT OF
THE QUALIFIED WAGES PAID TO THE QUALIFIED EMPLOYEE AFTER JANUARY  FIRST,
TWO  THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE QUALIFIED EMPLOYEE IS
EMPLOYED FOR AT LEAST ONE YEAR AND IS FULL TIME TOTALING AT LEAST  THIR-
TY-FIVE  HOURS  PER  WEEK.  A  QUALIFIED PART TIME EMPLOYEE WHO WORKS AT
LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR AT LEAST ONE YEAR SHALL
RECEIVE A CREDIT OF FIVE PERCENT OF THE  QUALIFIED  WAGES  PAID  TO  THE
QUALIFIED EMPLOYEE AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN. THE CREDIT
ALLOWED  PURSUANT TO THIS SUBDIVISION SHALL NOT EXCEED, DURING ANY TAXA-
BLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED FULL TIME EMPLOYEE AND
TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY QUALIFIED PART TIME  EMPLOYEE.
"QUALIFIED WAGES" MEANS WAGES PAID OR INCURRED BY THE QUALIFIED TAXPAYER
DURING  THE TAXABLE YEAR TO A QUALIFIED EMPLOYEE WHICH ARE ATTRIBUTABLE,
WITH RESPECT TO SUCH EMPLOYEE, TO SERVICES  RENDERED  BY  THE  QUALIFIED
EMPLOYEE.
  (5)  CERTIFICATION  OF  QUALIFIED  EMPLOYEE.  THE  COMMISSIONER  SHALL
PROMULGATE ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A  PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (6) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
BLE  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 NOT DEDUCTIBLE IN  SUCH  TAXABLE  YEAR
MAY  BE  CARRIED  OVER TO THE FOLLOWING THREE YEARS, AND MAY BE DEDUCTED
FROM THE QUALIFIED TAXPAYER'S TAX FOR SUCH YEARS.
  S 6. This act shall take effect January 1,  2015;  provided,  however,
that effective immediately, the addition, amendment and/or repeal of any
rule  or  regulation necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on or
before such effective date.

co-Sponsors

2013-S6631A (ACTIVE) - Details

See Assembly Version of this Bill:: A8827
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210, 606, 1456 & 1511, Tax L

2013-S6631A (ACTIVE) - Summary

Provides business franchise, personal income, banking franchise and insurance franchise tax credits for a portion of the wages paid to certain employees who have a developmental disability.

2013-S6631A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S6631A

TITLE OF BILL:  An act to amend the tax law, in relation to
establishing business franchise, personal income, banking franchise
and insurance franchise tax credits for a portion of the wages paid to
certain employees who have a developmental disability

PURPOSE:

Allows tax credits for employers who hire qualified employees who has
a developmental disability.

SUMMARY OF PROVISIONS:

Section 1 defines parameters for the tax credit for hiring
developmentally disabled individuals as, not fewer than thirty hours
per week if full-time and not less than fifteen hours per week if
part-time. Requires a minimum employment period of not less than six
months; defines a qualified taxpayer as an employer, other than that
of the federal, state, or local government; defines a qualifies
employee as an individual who resides in this state. The
developmentally disabled individual must begin work prior to January
1, 2015 and prior to January 1, 2018. Allows for the maximum credit of
fifteen percent for a full-time employee and ten percent for a
part-time employee, while not exceeding five thousand dollars for any
tax year. Allows for carryover of any non-deductible credit for the

following three years.

Section 2 adds a new clause, xxxvii, under section 606 of the tax law.

Section 3 amends section 606 of the tax law to allow for a tax credit
for employment of an employee who has a developmental disability;
defines criteria for receiving credit.

Section 4 amends section 1456 of the tax law to allow for a credit for
employers hiring qualified employees with developmental disabilities.

Section 5 amends section 1511 of the tax law to allow for a credit for
employers hiring qualified employees with developmental disabilities.

Section 6 is the effective date.

JUSTIFICATION:

In the wake of the Olmstead v. L.C. decision handed down by the United
State Supreme Court there has been national response to move away from
the "sheltered workshop" model of employment for individuals with
developmental disabilities, and because of this it is now more
important than ever to incentivize integrated employment
opportunities. Only 44 percent of adults with developmental
disabilities are in the workforce, compared to 83 percent of
non-disabled adults. This legislation not only incentivizes
employment, it will enhance disabled adults' overall quality of life
by increasing social interaction, creating a sense of belonging to
their community, and earning a paycheck. In addition, employers will
not only benefit from a tax credit, but gain dedicated, caring, and
hardworking employees who will increase the employers' understanding


of the tremendous contributions made by individuals with developmental
disabilities across New York State.

LEGISLATIVE HISTORY:

New Bill.

FISCAL IMPLICATIONS:

To be determined.

EFFECTIVE DATE:

This act shall take effect January 1, 2015; provided, however, that
effective immediately, the addition, amendment and/or repeal of any
rule or regulation necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on
or before such effective date.

2013-S6631A (ACTIVE) - Bill Text download pdf

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

                                 6631--A

                            I N  S E N A T E

                            February 19, 2014
                               ___________

Introduced by Sens. CARLUCCI, MAZIARZ -- read twice and ordered printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government  Operations  --  committee  discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT to amend the tax law, in relation to establishing business fran-
  chise, personal income, banking franchise and insurance franchise  tax
  credits  for a portion of the wages paid to certain employees who have
  a developmental disability

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

  Section  1.  Section  210  of  the  tax law is amended by adding a new
subdivision 23-b to read as follows:
  23-B. CREDIT FOR EMPLOYMENT OF AN EMPLOYEE  WHO  HAS  A  DEVELOPMENTAL
DISABILITY.  (A)  ALLOWANCE  OF  CREDIT.  A  QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
AGAINST  THE  TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND EMPLOYING, FOR
NOT LESS THAN SIX MONTHS AND FOR NOT LESS THAN THIRTY HOURS  EACH  WEEK,
OR  FOR  PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS A WEEK, A QUALI-
FIED EMPLOYEE WITHIN THE STATE.
  (B) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.
  (C) QUALIFIED EMPLOYEE. A QUALIFIED  EMPLOYEE  IS  AN  INDIVIDUAL  WHO
RESIDES IN THIS STATE:
  (1)  WHO  IS  DEEMED  TO HAVE A DEVELOPMENTAL DISABILITY AS DEFINED IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (2) WHO COMMENCES EMPLOYMENT BY THE QUALIFIED  TAXPAYER  ON  OR  AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (3)  WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY, THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY OR MORE HOURS OR THAT  HE  OR
SHE  HAS  NOT BEEN EMPLOYED FOR FIFTEEN OR MORE HOURS DURING ANY WEEK IN
THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER EMPLOYMENT BY  THE
QUALIFIED TAXPAYER;

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

                                                           LBD14053-07-4

S. 6631--A                          2

  (4)  WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE ANOTHER
EMPLOYEE; AND/OR
  (5)  WHO  IS  A  CURRENT  EMPLOYEE  OF A SHELTERED WORKSHOP, WHICH FOR
PURPOSES OF THIS SUBDIVISION IS DEFINED AS AN ORGANIZATION  OR  ENVIRON-
MENT THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (6)  WHO  WAS  UNEMPLOYED  FOR  AT LEAST THREE MONTHS PRIOR TO JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (D)  CERTIFICATION  OF  QUALIFIED  EMPLOYEE.  THE  COMMISSIONER  SHALL
PROMULGATE  ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (E) AMOUNT OF CREDIT. THE  AMOUNT  OF  THE  CREDIT  SHALL  BE  FIFTEEN
PERCENT  OF  THE  QUALIFIED  WAGES  PAID TO THE QUALIFIED EMPLOYEE AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE  QUALI-
FIED  EMPLOYEE IS EMPLOYED FOR NOT LESS THAN SIX MONTHS AND IS FULL TIME
TOTALING AT LEAST THIRTY HOURS PER WEEK. A QUALIFIED PART TIME  EMPLOYEE
WHO  WORKS  AT LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR NOT LESS
THAN SIX MONTHS SHALL RECEIVE A CREDIT OF TEN PERCENT OF  THE  QUALIFIED
WAGES  PAID  TO THE QUALIFIED EMPLOYEE AFTER JANUARY FIRST, TWO THOUSAND
FIFTEEN. THE CREDIT ALLOWED  PURSUANT  TO  THIS  SUBDIVISION  SHALL  NOT
EXCEED, DURING ANY TAXABLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED
FULL  TIME EMPLOYEE AND TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY QUALI-
FIED PART TIME EMPLOYEE. "QUALIFIED WAGES" MEANS WAGES PAID OR  INCURRED
BY THE QUALIFIED TAXPAYER DURING THE TAXABLE YEAR TO A QUALIFIED EMPLOY-
EE  WHICH  ARE  ATTRIBUTABLE, WITH RESPECT TO SUCH EMPLOYEE, TO SERVICES
RENDERED BY THE QUALIFIED EMPLOYEE.
  (F) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR  TO  LESS  THAN  THE
AMOUNT  PRESCRIBED  IN PARAGRAPH (D) OF SUBDIVISION ONE OF THIS SECTION.
HOWEVER, IF THE AMOUNT OF CREDIT ALLOWABLE UNDER  THIS  SUBDIVISION  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
THREE YEARS, AND MAY BE DEDUCTED FROM THE QUALIFIED TAXPAYER'S  TAX  FOR
SUCH YEARS.
  S  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause  (xxxvii)  to  read  as
follows:

(XXXVII) CREDIT FOR EMPLOYMENT              QUALIFIED WAGES
OF CERTAIN EMPLOYEES                        UNDER SUBDIVISION
UNDER SUBSECTION (A-3)                      TWENTY-THREE-B
                                            OF SECTION TWO
                                            HUNDRED TEN OR
                                            SUBSECTION (E-2)
                                            OF SECTION FOURTEEN
                                            HUNDRED FIFTY-SIX

  S  3. Section 606 of the tax law is amended by adding a new subsection
(a-3) to read as follows:
  (A-3) CREDIT FOR EMPLOYMENT OF AN EMPLOYEE  WHO  HAS  A  DEVELOPMENTAL
DISABILITY.  (1)  ALLOWANCE  OF  CREDIT.  A  QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
AGAINST  THE  TAX  IMPOSED BY THE ARTICLE, FOR HIRING AND EMPLOYING, FOR
NOT LESS THAN SIX MONTHS AND FOR NOT LESS THAN THIRTY HOURS  EACH  WEEK,
OR  FOR  PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS A WEEK, A QUALI-
FIED EMPLOYEE WITHIN THE STATE.

S. 6631--A                          3

  (2) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHO  IS  AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.
  (3)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (A) WHO IS DEEMED TO HAVE A DEVELOPMENTAL  DISABILITY  AS  DEFINED  IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (B)  WHO  COMMENCES  EMPLOYMENT  BY THE QUALIFIED TAXPAYER ON OR AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (C) WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY,  THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY OR MORE HOURS DURING ANY WEEK
IN  THE  NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER EMPLOYMENT BY
THE QUALIFIED TAXPAYER;
  (D) WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE  ANOTHER
EMPLOYEE; AND/OR
  (E)  WHO  IS  A  CURRENT  EMPLOYEE  OF A SHELTERED WORKSHOP, WHICH FOR
PURPOSES OF THIS SUBDIVISION IS DEFINED AS AN ORGANIZATION  OR  ENVIRON-
MENT THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (F)  WHO  WAS  UNEMPLOYED  FOR  AT LEAST THREE MONTHS PRIOR TO JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (4) AMOUNT OF CREDIT. THE  AMOUNT  OF  THE  CREDIT  SHALL  BE  FIFTEEN
PERCENT  OF  THE  QUALIFIED  WAGES  PAID TO THE QUALIFIED EMPLOYEE AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE  QUALI-
FIED  EMPLOYEE IS EMPLOYED FOR NOT LESS THAN SIX MONTHS AND IS FULL TIME
TOTALING AT LEAST THIRTY HOURS PER WEEK. A QUALIFIED PART TIME  EMPLOYEE
WHO  WORKS  AT LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR NOT LESS
THAN SIX MONTHS SHALL RECEIVE A CREDIT OF TEN PERCENT OF  THE  QUALIFIED
WAGES  PAID  TO THE QUALIFIED EMPLOYEE AFTER JANUARY FIRST, TWO THOUSAND
FIFTEEN. THE CREDIT ALLOWED  PURSUANT  TO  THIS  SUBDIVISION  SHALL  NOT
EXCEED, DURING ANY TAXABLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED
FULL  TIME EMPLOYEE AND TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY QUALI-
FIED PART TIME EMPLOYEE. "QUALIFIED WAGES" MEANS WAGES PAID OR  INCURRED
BY THE QUALIFIED TAXPAYER DURING THE TAXABLE YEAR TO A QUALIFIED EMPLOY-
EE  WHICH  ARE  ATTRIBUTABLE, WITH RESPECT TO SUCH EMPLOYEE, TO SERVICES
RENDERED BY THE QUALIFIED EMPLOYEE.
  (5)  CERTIFICATION  OF  QUALIFIED  EMPLOYEE.  THE  COMMISSIONER  SHALL
PROMULGATE  ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (6) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  ANY
AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER
TO  THE  FOLLOWING  THREE  YEARS, AND MAY BE DEDUCTED FROM THE QUALIFIED
TAXPAYER'S TAX FOR SUCH YEARS.
  S 4. Section 1456 of the tax law is amended by adding a new subsection
(e-2) to read as follows:
  (E-2) CREDIT FOR EMPLOYMENT OF AN EMPLOYEE  WHO  HAS  A  DEVELOPMENTAL
DISABILITY.  (1)  ALLOWANCE  OF  CREDIT.  A  QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
AGAINST  THE  TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND EMPLOYING, FOR
NOT LESS THAN SIX MONTHS AND FOR NOT LESS THAN THIRTY HOURS  EACH  WEEK,
OR  FOR  PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS A WEEK, A QUALI-
FIED EMPLOYEE WITHIN THE STATE.
  (2) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.

S. 6631--A                          4

  (3) QUALIFIED EMPLOYEE. A QUALIFIED  EMPLOYEE  IS  AN  INDIVIDUAL  WHO
RESIDES IN THIS STATE:
  (A)  WHO  IS  DEEMED  TO HAVE A DEVELOPMENTAL DISABILITY AS DEFINED IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (B) WHO COMMENCES EMPLOYMENT BY THE QUALIFIED  TAXPAYER  ON  OR  AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (C)  WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY, THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY OR MORE HOURS DURING ANY WEEK
IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER  EMPLOYMENT  BY
THE QUALIFIED TAXPAYER;
  (D)  WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE ANOTHER
EMPLOYEE; AND/OR
  (E) WHO IS A CURRENT EMPLOYEE  OF  A  SHELTERED  WORKSHOP,  WHICH  FOR
PURPOSES OF THIS SUBSECTION IS DEFINED AS AN ORGANIZATION OR ENVIRONMENT
THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (F)  WHO  WAS  UNEMPLOYED  FOR  AT LEAST THREE MONTHS PRIOR TO JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (4) AMOUNT OF CREDIT. THE  AMOUNT  OF  THE  CREDIT  SHALL  BE  FIFTEEN
PERCENT  OF  THE  QUALIFIED  WAGES  PAID TO THE QUALIFIED EMPLOYEE AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE  QUALI-
FIED  EMPLOYEE IS EMPLOYED FOR NOT LESS THAN SIX MONTHS AND IS FULL TIME
TOTALING AT LEAST THIRTY HOURS PER WEEK. A QUALIFIED PART TIME  EMPLOYEE
WHO  WORKS  AT LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR NOT LESS
THAN SIX MONTHS SHALL RECEIVE A CREDIT OF TEN PERCENT OF  THE  QUALIFIED
WAGES  PAID  TO THE QUALIFIED EMPLOYEE AFTER JANUARY FIRST, TWO THOUSAND
FIFTEEN. THE CREDIT ALLOWED  PURSUANT  TO  THIS  SUBDIVISION  SHALL  NOT
EXCEED, DURING ANY TAXABLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED
FULL  TIME EMPLOYEE AND TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY QUALI-
FIED PART TIME EMPLOYEE. "QUALIFIED WAGES" MEANS WAGES PAID OR  INCURRED
BY THE QUALIFIED TAXPAYER DURING THE TAXABLE YEAR TO A QUALIFIED EMPLOY-
EE  WHICH  ARE  ATTRIBUTABLE, WITH RESPECT TO SUCH EMPLOYEE, TO SERVICES
RENDERED BY THE QUALIFIED EMPLOYEE.
  (5) CERTIFICATION OF  QUALIFIED  EMPLOYEE.    THE  COMMISSIONER  SHALL
PROMULGATE  ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (6) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY  TAXA-
BLE  YEAR  SHALL  NOT  REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE
MINIMUM  TAX  FIXED  BY  SUBSECTION  (B)  OF  SECTION  FOURTEEN  HUNDRED
FIFTY-FIVE  OF  THIS ARTICLE. HOWEVER, IF 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 THREE YEARS, AND MAY BE, DEDUCTED FROM THE
QUALIFIED TAXPAYER'S TAX FOR SUCH YEARS.
  S 5. Section 1511 of the tax law is amended by adding a  new  subdivi-
sion (g-2) to read as follows:
  (G-2)  CREDIT  FOR  EMPLOYMENT  OF AN EMPLOYEE WHO HAS A DEVELOPMENTAL
DISABILITY. (1) ALLOWANCE OF  CREDIT.  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED IN THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND  EMPLOYING,  FOR
NOT  LESS  THAN SIX MONTHS AND FOR NOT LESS THAN THIRTY HOURS EACH WEEK,
OR FOR PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS A WEEK,  A  QUALI-
FIED EMPLOYEE WITHIN THE STATE.
  (2) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.

S. 6631--A                          5

  (3)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (A)  WHO  IS  DEEMED  TO HAVE A DEVELOPMENTAL DISABILITY AS DEFINED IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (B) WHO COMMENCES EMPLOYMENT BY THE QUALIFIED  TAXPAYER  ON  OR  AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (C)  WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY, THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY OR MORE HOURS DURING ANY WEEK
IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER  EMPLOYMENT  BY
THE QUALIFIED TAXPAYER;
  (D)  WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE ANOTHER
EMPLOYEE; AND/OR
  (E) WHO IS A CURRENT EMPLOYEE  OF  A  SHELTERED  WORKSHOP,  WHICH  FOR
PURPOSES  OF  THIS SUBDIVISION IS DEFINED AS AN ORGANIZATION OR ENVIRON-
MENT THAT EMPLOYS PEOPLE WITH DISABILITIES SEGREGATED FROM OTHERS; OR
  (F) WHO WAS UNEMPLOYED FOR AT LEAST  THREE  MONTHS  PRIOR  TO  JANUARY
FIRST, TWO THOUSAND FIFTEEN.
  (4)  AMOUNT  OF  CREDIT.  THE  AMOUNT  OF  THE CREDIT SHALL BE FIFTEEN
PERCENT OF THE QUALIFIED WAGES PAID  TO  THE  QUALIFIED  EMPLOYEE  AFTER
JANUARY  FIRST, TWO THOUSAND FIFTEEN; PROVIDED, HOWEVER, THAT THE QUALI-
FIED EMPLOYEE IS EMPLOYED FOR NOT LESS THAN SIX MONTHS AND IS FULL  TIME
TOTALING  AT LEAST THIRTY HOURS PER WEEK. A QUALIFIED PART TIME EMPLOYEE
WHO WORKS AT LEAST FIFTEEN HOURS PER WEEK AND IS EMPLOYED FOR  NOT  LESS
THAN  SIX  MONTHS SHALL RECEIVE A CREDIT OF TEN PERCENT OF THE QUALIFIED
WAGES PAID TO THE QUALIFIED EMPLOYEE AFTER JANUARY FIRST,  TWO  THOUSAND
FIFTEEN.  THE  CREDIT  ALLOWED  PURSUANT  TO  THIS SUBDIVISION SHALL NOT
EXCEED, DURING ANY TAXABLE YEAR, FIVE THOUSAND DOLLARS FOR ANY QUALIFIED
FULL TIME EMPLOYEE AND TWO THOUSAND FIVE HUNDRED DOLLARS FOR ANY  QUALI-
FIED  PART TIME EMPLOYEE. "QUALIFIED WAGES" MEANS WAGES PAID OR INCURRED
BY THE QUALIFIED TAXPAYER DURING THE TAXABLE YEAR TO A QUALIFIED EMPLOY-
EE WHICH ARE ATTRIBUTABLE, WITH RESPECT TO SUCH  EMPLOYEE,  TO  SERVICES
RENDERED BY THE QUALIFIED EMPLOYEE.
  (5)  CERTIFICATION  OF  QUALIFIED  EMPLOYEE.  THE  COMMISSIONER  SHALL
PROMULGATE ANY RULES AND REGULATIONS NECESSARY TO DETERMINE IF A  PERSON
IS CERTIFIED AS A QUALIFIED EMPLOYEE.
  (6) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
BLE  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 NOT DEDUCTIBLE IN  SUCH  TAXABLE  YEAR
MAY  BE  CARRIED  OVER TO THE FOLLOWING THREE YEARS, AND MAY BE DEDUCTED
FROM THE QUALIFIED TAXPAYER'S TAX FOR SUCH YEARS.
  S 6. This act shall take effect January 1,  2015;  provided,  however,
that effective immediately, the addition, amendment and/or repeal of any
rule  or  regulation necessary for the implementation of this act on its
effective date is authorized and directed to be made and completed on or
before such effective date.

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Senate Bill S6631A

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

2013-S6631 - Details

2013-S6631 - Summary

2013-S6631 - Sponsor Memo

2013-S6631 - Bill Text download pdf

co-Sponsors

2013-S6631A (ACTIVE) - Details

2013-S6631A (ACTIVE) - Summary

2013-S6631A (ACTIVE) - Sponsor Memo

2013-S6631A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6631A

Share this bill

Sponsored By

David Carlucci

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

George D. Maziarz

2013-S6631 - Details

2013-S6631 - Summary

2013-S6631 - Sponsor Memo

2013-S6631 - Bill Text download pdf

co-Sponsors

Terry Gipson

Jack M. Martins

George D. Maziarz

Cecilia Tkaczyk

2013-S6631A (ACTIVE) - Details

2013-S6631A (ACTIVE) - Summary

2013-S6631A (ACTIVE) - Sponsor Memo

2013-S6631A (ACTIVE) - Bill Text download pdf

Comments