S T A T E O F N E W Y O R K
________________________________________________________________________
8180
I N S E N A T E
August 22, 2016
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the transportation law and the tax law, in relation to
enacting the "integrated employment, economic development and safety
net system for individuals with intellectual and developmental disa-
bilities act"
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Short title. This act shall be known and may be cited as
the "integrated employment, economic development and safety net system
for individuals with intellectual and developmental disabilities act".
S 2. Legislative findings and intent. The legislature hereby finds and
declares that many citizens with intellectual and developmental disabil-
ities can be productive members of the general workforce in the state's
counties and that with planning, funding realignment, employer tax cred-
its, additional resources where necessary, and better coordination of
existing state, federal and rural resources, employment for such indi-
viduals will increase significantly.
The legislature further finds and declares that because of age, sever-
ity of disability or other factors, many individuals offered the oppor-
tunity will be unable to participate in the general workforce. Therefore
there must continue to be a safety net employment system to provide
opportunities for such individuals to work alongside their peers with
and without disabilities.
Finally, the legislature recognizes that economy and efficiency are
best served by utilizing the existing and extensive infrastructure for
purposes of providing appropriate integrated employment and spurring
economic development.
S 3. Section 14 of the transportation law is amended by adding a new
subdivision 36 to read as follows:
36. THE COMMISSIONER SHALL, IN COOPERATION WITH THE COMMISSIONER OF
DEVELOPMENTAL DISABILITIES, ESTABLISH A RURAL INTEGRATED TRANSPORTATION
DEMONSTRATION PROGRAM, SIMILAR TO SUCH PROGRAM AS DESCRIBED IN SECTION
SEVENTY-THREE-E OF THIS CHAPTER, IN SIX COUNTIES, EACH HAVING A POPU-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04514-03-6
S. 8180 2
LATION OF NOT MORE THAN TWO HUNDRED THOUSAND ACCORDING TO THE TWO THOU-
SAND TEN FEDERAL CENSUS. THE COMMISSIONER SHALL DIRECT A TRANSPORTATION
PROVIDER IN EACH SUCH COUNTY TO STUDY HOW THE COORDINATION OF LOCAL
HUMAN SERVICE AGENCIES PROVIDING TRANSPORTATION IN A RURAL COUNTY CAN
INCREASE TRANSPORTATION OPPORTUNITIES FOR INTEGRATED SUPPORTED ENVIRON-
MENT EMPLOYMENT TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISA-
BILITIES IN ACCORDANCE WITH SECTION 13.41 OF THE MENTAL HYGIENE LAW.
SUCH PILOT SHALL PROVIDE THAT WHERE A PARTICIPATING HUMAN SERVICE AGENCY
OPERATES TRANSPORTATION SERVICES FOR TRANSPORTATION-DISABLED PERSONS,
THE AGENCY SHALL BE AUTHORIZED TO PROVIDE COORDINATED TRANSPORTATION TO
OTHER ENROLLED HUMAN SERVICE AGENCY RIDERS WHILE REMAINING EXEMPT FROM
THE PROVISIONS OF ARTICLE SEVEN OF THIS CHAPTER, UNLESS SUCH TRANSPORTA-
TION SERVICES ARE OPEN TO THE PUBLIC. THE COMMISSIONER, IN ESTABLISHING
AND OPERATING THE PROGRAM, SHALL CONSIDER THE AVAILABILITY OF PUBLIC
TRANSPORTATION, PUBLIC SAFETY CONCERNS AND THE DUPLICATION OF SERVICES.
EACH TRANSPORTATION PROVIDER PARTICIPATING IN THE PROGRAM SHALL STUDY
THE COST BENEFITS OF COORDINATING TRANSPORTATION, THE QUALITY OF TRANS-
PORTATION, ACCESS FOR CLIENT POPULATIONS AND THE OUTCOMES OF INDIVIDUALS
RECEIVING THE SERVICES. EVERY TRANSPORTATION PROVIDER SHALL REPORT ITS
FINDINGS TO THE COMMISSIONER AND THE COMMISSIONER OF DEVELOPMENTAL DISA-
BILITIES WHO SHALL JOINTLY EVALUATE THE FINDINGS OF THE STUDY, AND
REPORT THEREON TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE
AND THE SPEAKER OF THE ASSEMBLY.
S 4. The tax law is amended by adding a new section 43 to read as
follows:
S 43. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (A)
ALLOWANCE OF CREDIT. A TAXPAYER, THAT IS AN INTEGRATED BUSINESS ENTER-
PRISE, SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A, TWENTY-TWO OR THIRTY-
THREE OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSU-
ANT TO THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION. THE
CREDIT SHALL BE ALLOWED DURING THE TAX YEAR AN INTEGRATED WORK ENVIRON-
MENT, IN WHICH A QUALIFIED INVESTMENT IS MADE BY THE TAXPAYER, IS PLACED
IN SERVICE. THE CREDIT SHALL BE EQUAL TO FIVE PERCENT OF THE TAXPAYER'S
QUALIFIED INVESTMENT.
(B) DEFINITIONS. AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
(1) INTEGRATED BUSINESS ENTERPRISE. THE TERM "INTEGRATED BUSINESS
ENTERPRISE" MEANS A BUSINESS WHICH IS OWNED, OPERATED OR CONTROLLED BY A
HOME AND COMMUNITY BASED SERVICES WAIVER PROVIDER THAT EMPLOYS INDIVID-
UALS WITH DEVELOPMENTAL DISABILITIES AND NON-DISABLED INDIVIDUALS, AND
WHICH IS DETERMINED BY THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES TO
PROVIDE COMPETITIVE EMPLOYMENT TO PERSONS WITH DEVELOPMENTAL DISABILI-
TIES.
(2) QUALIFIED INVESTMENT. THE TERM "QUALIFIED INVESTMENT" MEANS MONEYS
SPENT FOR THE PURCHASE OF BUILDINGS AND TANGIBLE PERSONAL PROPERTY WITH
A USEFUL LIFE OF FOUR OR MORE YEARS, WHICH ARE USED IN THE PRODUCTION OF
AN INTEGRATED WORK ENVIRONMENT.
(C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9: SECTION 187-T,
(2) ARTICLE 9-A: SECTION 210-B: SUBDIVISION 49,
(3) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (CCC),
(4) ARTICLE 33: SECTION 1511: SUBDIVISION (DD).
S 5. Subdivision 2 of section 187-a of the tax law, as added by chap-
ter 142 of the laws of 1997, is amended to read as follows:
2. Qualified employee. A qualified employee is an individual:
S. 8180 3
(a) who is certified by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the state agency responsible
for provision of vocational rehabilitation services to the blind and
visually handicapped: (i) as a person with a disability which consti-
tutes or results in a substantial handicap to employment and (ii) as
having completed or as receiving services under EITHER an individualized
written rehabilitation plan approved by the education department OR AN
INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency
responsible for providing vocational rehabilitation services to such
individual; and
(b) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
S 6. The tax law is amended by adding a new section 187-t to read as
follows:
S 187-T. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. 1.
ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE
COMPUTED AS PROVIDED IN SECTION FORTY-THREE OF THIS CHAPTER, AGAINST THE
TAXES IMPOSED BY THIS ARTICLE. PROVIDED, HOWEVER THAT THE AMOUNT OF SUCH
CREDIT ALLOWABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED
EIGHT-FOUR OF THIS ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH
CREDIT OVER THE AMOUNT OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE
TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
2. 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, FOR UP TO FIFTEEN
YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR
YEARS.
S 7. Paragraph (b) of subdivision 12 of section 210-B of the tax law,
as added by section 17 of part A of chapter 59 of the laws of 2014, is
amended to read as follows:
(b) Qualified employee. A qualified employee is an individual:
(1) who is certified by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the state agency responsible
for provision of vocational rehabilitation services to the blind and
visually handicapped: (i) as a person with a disability which consti-
tutes or results in a substantial handicap to employment and (ii) as
having completed or as receiving services under EITHER an individualized
written rehabilitation plan approved by the education department OR AN
INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency
responsible for providing vocational rehabilitation services to such
individual; and
(2) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
S. 8180 4
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
S 8. Section 210-B of the tax law is amended by adding a new subdivi-
sion 49 to read as follows:
49. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-THREE OF THIS CHAPTER, AGAINST THE TAX IMPOSED
BY THIS ARTICLE.
(B) 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 SECTION TWO
HUNDRED TEN 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 YEAR OR YEARS, FOR UP TO FIFTEEN YEARS,
AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 9. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xliii) to read as
follows:
(XLIII) CREDIT FOR AMOUNT OF CREDIT
INTEGRATED BUSINESS ENTERPRISE UNDER SUBDIVISION
INVESTMENTS UNDER FORTY-NINE OF SECTION
SUBSECTION (CCC) TWO HUNDRED TEN-B
S 10. Paragraph 2 of subsection (o) of section 606 of the tax law, as
added by chapter 142 of the laws of 1997, is amended to read as follows:
(2) Qualified employee. A qualified employee is an individual:
(A) who is certified by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the state agency responsible
for provision of vocation rehabilitation services to the blind and visu-
ally handicapped: (i) as a person with a disability which constitutes or
results in a substantial handicap to employment and (ii) as having
completed or as receiving services under EITHER an individualized writ-
ten rehabilitation plan approved by the education department OR AN INDI-
VIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency
responsible for providing vocational rehabilitation services to such
individual; and
(B) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
S 11. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
(CCC) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1)
ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE
COMPUTED AS PROVIDED IN SECTION FORTY-THREE OF THIS CHAPTER, AGAINST THE
TAX IMPOSED BY THIS ARTICLE.
(2) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE
EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO
FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR
OR YEARS.
S. 8180 5
S 12. Paragraph 2 of subdivision (j) of section 1511 of the tax law,
as added by chapter 142 of the laws of 1997, is amended to read as
follows:
(2) Qualified employee. A qualified employee is an individual:
(A) who is certified by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the state agency responsible
for provision of vocational rehabilitation services to the blind and
visually handicapped: (i) as a person with a disability which consti-
tutes or results in a substantial handicap to employment and (ii) as
having completed or as receiving services under EITHER an individualized
written rehabilitation plan approved by the education department OR AN
INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency
responsible for providing vocational rehabilitation services to such
individual; and
(B) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
S 13. Section 1511 of the tax law is amended by adding a new subdivi-
sion (dd) to read as follows:
(DD) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-THREE OF THIS CHAPTER, AGAINST THE TAXES
IMPOSED BY THIS ARTICLE.
(2) CARRYOVER. THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED UNDER
THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT, IN THE AGGREGATE,
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 OR BY SECTION FIFTEEN HUNDRED TWO-A OF THIS ARTICLE, WHICHEVER
IS APPLICABLE. HOWEVER, IF THE AMOUNT OF CREDIT OR CARRYOVERS OF SUCH
CREDIT, OR BOTH, ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
REDUCES THE TAX TO SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT OR CARRYOVERS
OF SUCH CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED
OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 14. This act shall take effect immediately, except that sections
four, five, six, seven, eight, nine, ten and eleven of this act shall
take effect on the first of January next succeeding the date on which it
shall have become a law.
