S T A T E O F N E W Y O R K
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6271
2009-2010 Regular Sessions
I N A S S E M B L Y
February 27, 2009
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Introduced by M. of A. BARRA, BURLING, KOLB, WALKER -- Multi-Sponsored
by -- M. of A. TOWNSEND -- 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 (qq) and (rr) to read as follows:
(QQ) CREDIT FOR FULL-TIME NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
ON OR AFTER JANUARY FIRST, TWO THOUSAND TEN, 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 SECTION, THE TERM
"EMPLOYED ON A FULL-TIME BASIS" SHALL MEAN EMPLOYMENT OF NOT LESS THAN
THIRTY HOURS PER WEEK.
(RR) CREDIT FOR TEACHING NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
ON OR AFTER JANUARY FIRST, TWO THOUSAND TEN, 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 EDUCATION FOR NOT LESS THAN
SIX MONTHS DURING THE TAXABLE YEAR. THE AMOUNT OF SUCH CREDIT SHALL BE
FIVE HUNDRED DOLLARS. FOR PURPOSES OF THIS SECTION, THE TERM "INSTITU-
TION 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 RECOG-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08024-01-9
A. 6271 2
NIZED ACCREDITING AGENCY OR ASSOCIATION ACCEPTED AS SUCH BY THE REGENTS,
OR ANY SUCCESSOR ORGANIZATION, OF THE UNIVERSITY OF THE STATE OF NEW
YORK, WHICH PROVIDES A COURSE OF STUDY LEADING TO THE GRANTING OF A
POST-SECONDARY DEGREE, CERTIFICATE OR DIPLOMA.
S 2. This act shall take effect immediately.