senate Bill S5710

2011-2012 Legislative Session

Creates a tax credit for employment of persons on probation or parole

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 02, 2012 reported and committed to finance
Jan 04, 2012 referred to investigations and government operations
Jun 13, 2011 referred to rules

Votes

view votes

May 2, 2012 - Investigations and Government Operations committee Vote

S5710
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 2, 2012

aye wr (2)

S5710 - Details

See Assembly Version of this Bill:
A8284
Current Committee:
Law Section:
Tax Law
Laws Affected:
Add ยง187-s, Tax L

S5710 - Summary

Creates a tax credit for employment of persons on probation or parole.

S5710 - Sponsor Memo

S5710 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5710

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              June 13, 2011
                               ___________

Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation to a credit for  employment  of
  persons on probation or parole

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a  new  section  187-s  to
read as follows:
  S  187-S.  CREDIT FOR EMPLOYMENT OF PERSONS ON PROBATION OR PAROLE. 1.
ALLOWANCE OF CREDIT. A  TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE
COMPUTED  AS  HEREINAFTER  PROVIDED,  AGAINST  THE TAXES IMPOSED BY THIS
ARTICLE, OTHER THAN THE TAXES IMPOSED BY SECTIONS  ONE  HUNDRED  EIGHTY,
ONE  HUNDRED EIGHTY-ONE, ONE HUNDRED EIGHTY-SIX-A AND ONE HUNDRED EIGHT-
Y-SIX-E OF THIS ARTICLE, FOR EMPLOYING  WITHIN  THE  STATE  A  QUALIFIED
EMPLOYEE.  PROVIDED,  HOWEVER,  THE  AMOUNT  OF  CREDIT  ALLOWED BY THIS
SECTION AGAINST THE TAX IMPOSED BY SECTION ONE  HUNDRED  EIGHTY-FOUR  OF
THIS  ARTICLE  SHALL  BE  THE  EXCESS  OF THE CREDIT COMPUTED UNDER THIS
SECTION OVER THE AMOUNT OF CREDIT ALLOWED BY THIS  SECTION  AGAINST  THE
TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2. QUALIFIED EMPLOYEE. A QUALIFIED EMPLOYEE IS AN INDIVIDUAL WHO:
  (A)  HAS  BEEN  CONVICTED  OF A FELONY UNDER ANY STATUTE OF THE UNITED
STATES OR ANY STATE;
  (B) IS ON PROBATION OR PAROLE; AND
  (C) HAS WORKED ON A FULL-TIME BASIS FOR THE EMPLOYER WHO  IS  CLAIMING
THE CREDIT FOR AT LEAST ONE HUNDRED EIGHTY DAYS OR FOUR HUNDRED HOURS.
  3.  AMOUNT  OF  CREDIT. EXCEPT AS PROVIDED IN SUBDIVISION FOUR OF THIS
SECTION, THE AMOUNT OF CREDIT UNDER THIS SECTION  SHALL  BE  THIRTY-FIVE
PERCENT  OF THE FIRST SIX THOUSAND DOLLARS IN QUALIFIED FIRST-YEAR WAGES
EARNED BY EACH QUALIFIED EMPLOYEE. "QUALIFIED  FIRST-YEAR  WAGES"  MEANS
WAGES PAID OR INCURRED BY THE TAXPAYER DURING THE TAXABLE YEAR TO QUALI-
FIED  EMPLOYEES WHICH ARE ATTRIBUTABLE, WITH RESPECT TO ANY SUCH EMPLOY-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13016-01-1

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.