NY State Senate Bill 2019-S7736

Senate Bill S7736

2019-2020 Legislative Session

Establishes an attorney pro bono representation for sexual harassment, harassment, or discrimination tax deduction

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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 12, 2020	referred to budget and revenue

2019-S7736 (ACTIVE) - Details

See Assembly Version of this Bill:: A9566
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §612, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S908

2019-S7736 (ACTIVE) - Summary

Establishes an attorney pro bono representation for sexual harassment, harassment, or discrimination tax deduction.

2019-S7736 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S7736

SPONSOR: BENJAMIN
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing an attorney pro
bono representation for sexual harassment, harassment, or discrimination
deduction

 
PURPOSE:

This legislation will enhance the ability of victim of workplace harass-
ment to obtain labor law counsel with their complaint once filed with
the NYS Department of Labor or the NYS Division of Human Rights.

 
SUMMARY OF PROVISIONS:

Section 1: Subsection c of section 612 of the tax law is amended by
adding a new paragraph 43 that will allow a tax deduction of as much
$7,500 for expenses incurred by a labor law attorney who on a pro bono
basis provides representation in a sexual harassment, harassment, or

discrimination case to the extent not deductible in determining federal
adjusted gross income and not reimbursed. Section defines type of cases
in which the pro bono tax deduction applies.

Section 2: Effective date.

 
JUSTIFICATION:  Last year, the legislature held joint hearings on
sexual assault and harassment in the workplace. During those hearings,
experts and victims provided substantial insight as to actions that New
York State should take to combat this social ill. Also provided during
the hearing was testimony that clearly indicated that there is no coor-
dination between complaints made to the NYS Department of Labor and the
NYS Division of Human Rights.

Experts pointed out that the complaints made by a victim to one agency
were not being shared with the other agency with jurisdiction in the
matter. Experts also pointed out that each agency had separate telephone
numbers to file a complaint. This matter alone created confusion for
victims of sexual assault or harassment in the workplace.

In addition, it was made abundantly clear that victims filing such a
complaint and who had no legal representation by a labor law attorney
were at a considerable disadvantage to having a positive disposition of
their case. Therefore, I have introduced a package of bills to address
the highlighted problems: Including this legislation which will create a
tax credit for. labor law attorney who represent victims of sexual
harassment, harassment and discrimination in the workplace on a pro bono
basis.

 
LEGISLATIVE HISTORY:

New bill.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2021.

2019-S7736 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7736
 
                             I N  S E N A T E
 
                             February 12, 2020
                                ___________
 
 Introduced  by Sen. BENJAMIN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to establishing an attorney pro
   bono representation for sexual harassment,  harassment,  or  discrimi-
   nation deduction
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1.  Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 43 to read as follows:
   (43) PAYMENT NOT IN EXCESS OF SEVEN  THOUSAND  FIVE  HUNDRED  DOLLARS,
 EQUAL  TO EXPENSES INCURRED AND ACTUALLY PAID BY AN ATTORNEY TAXPAYER IN
 SUCH ATTORNEY TAXPAYER'S PRO BONO REPRESENTATION IN A SEXUAL HARASSMENT,
 HARASSMENT, OR DISCRIMINATION CASE, TO  THE  EXTENT  NOT  DEDUCTIBLE  IN
 DETERMINING  FEDERAL  ADJUSTED  GROSS  INCOME  AND  NOT REIMBURSED. SUCH
 DEDUCTION SHALL ONLY INCLUDE EXPENSES FOR SUCH ATTORNEY  TAXPAYER'S  PRO
 BONO  REPRESENTATION  OF ONE SEXUAL HARASSMENT, HARASSMENT, OR DISCRIMI-
 NATION CASE WITHIN THE SAME TAXABLE YEAR. FOR THE PURPOSES OF THIS PARA-
 GRAPH, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
   (A) "SEXUAL HARASSMENT, HARASSMENT, OR DISCRIMINATION CASE" SHALL MEAN
 ANY CASE INVOLVING ANY UNLAWFUL DISCRIMINATORY PRACTICES  SET  FORTH  IN
 SUBDIVISION ONE OF SECTION TWO HUNDRED NINETY-SIX OF THE EXECUTIVE LAW.
   (B) "ATTORNEY TAXPAYER" SHALL MEAN A TAXPAYER WHO IS LICENSED TO PRAC-
 TICE LAW IN THIS STATE.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2019.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13282-02-9

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