S T A T E O F N E W Y O R K
________________________________________________________________________
1351
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. DESTITO, SCHIMMINGER, MORELLE, SWEENEY, WEISEN-
BERG -- Multi-Sponsored by -- M. of A. ENGLEBRIGHT, KOON -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a credit for
qualified skills training
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 22-a to read as follows:
22-A. CREDIT FOR QUALIFIED SKILLS TRAINING. (A) GENERAL. A TAXPAYER,
WHO HAS ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CREDIT, TO BE
COMPUTED AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE, FOR PROVIDING QUALIFIED SKILLS TRAINING TO AN EMPLOYEE.
(B) QUALIFIED SKILLS TRAINING. QUALIFIED SKILLS TRAINING SHALL INCLUDE
FORMAL TRAINING PROVIDED AS PART OF A STRUCTURED PROGRAM OF JOB-RELATED
INSTRUCTION WHICH IS INTENDED TO EITHER UPGRADE, RETRAIN, OR IMPROVE THE
PRODUCTIVITY OF EMPLOYEES OF THE BUSINESS WHEN SUCH INSTRUCTION IS
PROVIDED THROUGH ORGANIZED CLASSES OR PRESENTATIONS, OR THROUGH THE USE
OF MATERIALS DESIGNED FOR INSTRUCTIONAL PURPOSES.
(C) QUALIFIED SKILLS TRAINING EXPENDITURES. QUALIFIED SKILLS TRAINING
EXPENDITURES SHALL INCLUDE EXPENDITURES FOR TUITION COSTS; PURCHASE OF
EITHER COMMERCIAL OR CUSTOMIZED INSTRUCTIONAL MATERIALS INCLUDING SOFT-
WARE, TEXTS, MANUALS OR EQUIPMENT THAT CAN BE USED TO SIMULATE JOB
TASKS; PAYMENTS TO CONSULTANTS, TRAINERS, OR INSTRUCTORS WHO ARE NOT
EMPLOYEES OF THE FIRM; AND COSTS ASSOCIATED WITH THE USE, RENTAL, OR
LEASE OF A CLASSROOM OR OTHER DEDICATED SPACE FOR THE TRAINING.
(D) AMOUNT OF CREDIT. A CREDIT SHALL BE ALLOWED FOR THE AMOUNT OF
QUALIFIED SKILLS TRAINING EXPENDITURES INCURRED BY AN EMPLOYER. THE
AMOUNT OF CREDIT SHALL NOT EXCEED ONE HUNDRED DOLLARS PER EMPLOYEE FOR
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03551-01-9
A. 1351 2
WHOM SUCH TRAINING HAS BEEN PROVIDED DURING THE TAXABLE YEAR IN WHICH
SUCH EXPENDITURES WERE MADE.
(E) 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
HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF SUBDIVI-
SION ONE OF THIS SECTION. PROVIDED, 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, AND MAY BE DEDUCTED
FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law, as amended by section 2 of Part ZZ-1 of chapter 57 of
the laws of 2008, is amended to read as follows:
(B) shall be treated as the owner of a new business with respect to
such share if the corporation qualifies as a new business pursuant to
paragraph (j) of subdivision twelve of section two hundred ten of this
chapter.
The corporation's credit base under
section two hundred ten or section
With respect to the following fourteen hundred fifty-six of this
credit under this section: chapter is:
(I) Investment tax credit Investment credit base
under subsection (a) or qualified
rehabilitation
expenditures under
subdivision twelve of
section two hundred ten
(II) Empire zone Cost or other basis
investment tax credit under subdivision
under subsection (j) twelve-B
of section two hundred
ten
(III) Empire zone Eligible wages under
wage tax credit subdivision nineteen of
under subsection (k) section two hundred ten
or subsection (e) of
section fourteen hundred
fifty-six
(IV) Empire zone Qualified investments
capital tax credit and contributions under
under subsection (l) subdivision twenty of
section two hundred ten
or subsection (d) of
section fourteen hundred
fifty-six
(V) Agricultural property tax Allowable school
credit under subsection (n) district property taxes under
subdivision twenty-two of
section two hundred ten
A. 1351 3
(VI) Credit for employment Qualified first-year wages or
of persons with dis- qualified second-year wages
abilities under under subdivision
subsection (o) twenty-three of section
two hundred ten
or subsection (f)
of section fourteen
hundred fifty-six
(VII) Employment incentive Applicable investment credit
credit under subsec- base under subdivision
tion (a-1) twelve-D of section two
hundred ten
(VIII) Empire zone Applicable investment
employment credit under sub-
incentive credit under division twelve-C
subsection (j-1) of section two hundred ten
(IX) Alternative fuels credit Cost under subdivision
under subsection (p) twenty-four of section two
hundred ten
(X) Qualified emerging Applicable credit base
technology company under subdivision twelve-E
employment credit of section two hundred ten
under subsection (q)
(XI) Qualified emerging Qualified investments under
technology company subdivision twelve-F of
capital tax credit section two hundred ten
under subsection (r)
(XII) Credit for purchase of an Cost of an automated
automated external defibrillator external defibrillator under
under subsection (s) subdivision twenty-five of
section two hundred ten
or subsection (j) of section
fourteen hundred fifty-six
(XIII) Low-income housing Credit amount under
credit under subsection (x) subdivision thirty
of section two hundred ten or
subsection (l) of section
fourteen hundred fifty-six
(XIV) Credit for transportation Amount of credit under sub-
improvement contributions division thirty-two of section
under subsection (z) two hundred ten or subsection
(n) of section fourteen
hundred fifty-six
(XV) QEZE credit for real property Amount of credit under
taxes under subsection (bb) subdivision twenty-seven of
section two hundred ten or
subsection (o) of section
A. 1351 4
fourteen hundred fifty-six
(XVI) QEZE tax reduction credit Amount of benefit period
under subsection (cc) factor, employment increase factor
and zone allocation
factor (without regard
to pro ration) under
subdivision twenty-eight of
section two hundred ten or
subsection (p) of section
fourteen hundred fifty-six
and amount of tax factor
as determined under
subdivision (f) of section sixteen
(XVII) Green building credit Amount of green building credit
under subsection (y) under subdivision thirty-one
of section two hundred ten
or subsection (m) of section
fourteen hundred fifty-six
(XVIII) Credit for long-term Qualified costs under
care insurance premiums subdivision twenty-five-a of
under subsection (aa) section two hundred ten
or subsection (k) of section
fourteen hundred fifty-six
(XIX) Brownfield redevelopment Amount of credit
credit under subsection under subdivision
(dd) thirty-three of section
two hundred ten
or subsection (q) of
section fourteen hundred
fifty-six
(XX) Remediated brownfield Amount of credit under
credit for real property subdivision thirty-four
taxes for qualified of section two hundred
sites under subsection ten or subsection (r) of
(ee) section fourteen hundred
fifty-six
(XXI) Environmental Amount of credit under
remediation subdivision thirty-five of
insurance credit under section two hundred
subsection (ff) ten or subsection
(s) of section
fourteen hundred
fifty-six
(XXII) Empire state film production Amount of credit for
credit under subsection (gg) qualified production costs
in production of a qualified
film under subdivision
thirty-six of section two
hundred ten
A. 1351 5
(XXIII) Qualified emerging Qualifying expenditures and
technology company facilities, development activities under
operations and training credit subdivision twelve-G of section
under subsection (nn) two hundred ten
(XXIV) Security training tax Amount of credit
credit under under subdivision thirty-seven
subsection (ii) of section two hundred ten or
under subsection (t) of
section fourteen hundred fifty-six
(XXV) Credit for qualified fuel Amount of credit under
cell electric generating equipment subdivision thirty-seven
expenditures under subsection (g-2) of section two hundred ten
or subsection (t) of
section fourteen hundred
fifty-six
(XXVI) Empire state commercial Amount of credit for
production credit under qualified production costs
subsection (jj) in production of a
qualified commercial under
subdivision thirty-eight of
section two hundred ten
(XXVII) Biofuel production Amount of credit
tax credit under under subdivision
subsection (jj) thirty-eight of
section two hundred ten
(XXVIII) Clean heating fuel credit Amount of credit under
under subsection (mm) subdivision thirty-nine of
section two hundred ten
(XXIX) Credit for Amount of credit under
rehabilitation of historic subdivision forty of
properties under subsection (oo) subsection two hundred ten
(XXX) Credit for companies who Amount of credit under
provide transportation subdivision forty of
to individuals section two hundred ten
with disabilities
under subsection (oo)
CREDIT FOR QUALIFIED COSTS UNDER SUBDIVISION
SKILLS TRAINING TWENTY-TWO-A OF
UNDER SUBSECTION (QQ) SECTION TWO HUNDRED TEN
S 3. Section 606 of the tax law is amended by adding a new subsection
(qq) to read as follows:
(QQ) CREDIT FOR QUALIFIED SKILLS TRAINING. (1) GENERAL. A TAXPAYER,
WHO HAS ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CREDIT, TO BE
COMPUTED AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE, FOR PROVIDING QUALIFIED SKILLS TRAINING TO AN EMPLOYEE.
(2) QUALIFIED SKILLS TRAINING. QUALIFIED SKILLS TRAINING SHALL INCLUDE
FORMAL TRAINING PROVIDED AS PART OF A STRUCTURED PROGRAM OF JOB-RELATED
A. 1351 6
INSTRUCTION WHICH IS INTENDED TO EITHER UPGRADE, RETRAIN, OR IMPROVE THE
PRODUCTIVITY OF EMPLOYEES OF THE BUSINESS WHEN SUCH INSTRUCTION IS
PROVIDED THROUGH ORGANIZED CLASSES OR PRESENTATIONS, OR THROUGH THE USE
OF MATERIALS DESIGNED FOR INSTRUCTIONAL PURPOSES.
(3) QUALIFIED SKILLS TRAINING EXPENDITURES. QUALIFIED SKILLS TRAINING
EXPENDITURES SHALL INCLUDE EXPENDITURES FOR TUITION COSTS; PURCHASE OF
EITHER COMMERCIAL OR CUSTOMIZED INSTRUCTIONAL MATERIALS INCLUDING SOFT-
WARE, TEXTS, MANUALS OR EQUIPMENT THAT CAN BE USED TO SIMULATE JOB
TASKS; PAYMENTS TO CONSULTANTS, TRAINERS, OR INSTRUCTORS WHO ARE NOT
EMPLOYEES OF THE FIRM; AND COSTS ASSOCIATED WITH THE USE, RENTAL, OR
LEASE OF A CLASSROOM OR OTHER DEDICATED SPACE FOR THE TRAINING.
(4) AMOUNT OF CREDIT. A CREDIT SHALL BE ALLOWED FOR THE AMOUNT OF
QUALIFIED SKILLS TRAINING EXPENDITURES INCURRED BY AN EMPLOYER. THE
AMOUNT OF CREDIT SHALL NOT EXCEED ONE HUNDRED DOLLARS PER EMPLOYEE FOR
WHOM SUCH TRAINING HAS BEEN PROVIDED DURING THE TAXABLE YEAR IN WHICH
SUCH EXPENDITURES WERE MADE.
(5) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH TAX YEAR,
THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY
BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
S 4. This act shall take effect immediately and shall apply to taxable
years beginning on and after the first of January next succeeding the
date on which it shall have become a law; provided, however that the
empire state film production credit under subsection (gg), the empire
state commercial production credit under subsection (jj) and the credit
for companies who provide transportation to individuals with disabili-
ties under subsection (oo) of section 606 of the tax law contained in
section two of this act shall expire on the same date as provided in
section 9 of part P of chapter 60 of the laws of 2004, as amended,
section 10 of part V of chapter 62 of the laws of 2006, as amended and
section 5 of chapter 522 of the laws of 2006, as amended, respectively.