S T A T E O F N E W Y O R K
________________________________________________________________________
6640
2011-2012 Regular Sessions
I N A S S E M B L Y
March 23, 2011
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Introduced by M. of A. CURRAN -- 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 (ss) and (tt) to read as follows:
(SS) CREDIT FOR FULL-TIME NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, 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.
(TT) CREDIT FOR TEACHING NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
ON OR AFTER JANUARY FIRST, TWO THOUSAND TWELVE, 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 EDUCA-
TION 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 "INSTITUTION 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 ORGAN-
IZATION, OF THE UNIVERSITY OF THE STATE OF NEW YORK OR ACCREDITED BY A
NATIONALLY RECOGNIZED ACCREDITING AGENCY OR ASSOCIATION ACCEPTED AS SUCH
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08575-01-1
A. 6640 2
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.