Senate Bill S3763A

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

                                 3763--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 14, 2013
                               ___________

Introduced  by  Sen. KENNEDY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Labor  --  recommitted  to
  the  Committee  on  Labor  in accordance with Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to  amend  the labor law, in relation to the NY youth works tax
  incentive program

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

  Section  1.  Section  25-a  of the labor law, as added by section 1 of
part D of chapter 56 of the laws of 2011, subdivision (b) as amended  by
section 1 and subdivisions (a) and subdivision (d) as amended by section
2  of  part  DD of chapter 59 of the laws of 2013 and subdivision (c) as
amended by chapter 536 of the laws  of  2013,  is  amended  to  read  as
follows:
  S  25-a.  Power  to  administer  the  New  York youth works tax credit
program.  (a) The commissioner is authorized to establish and administer
the New York youth works tax credit program to provide tax incentives to
employers for employing at risk youth in part-time and  full-time  posi-
tions.  There will be five distinct pools of tax incentives. Program one
will cover tax incentives allocated for two thousand twelve  [and],  two
thousand  thirteen,  AND  TWO THOUSAND FOURTEEN.  Program two will cover
tax incentives allocated in two thousand fourteen  to  be  used  in  two
thousand  fourteen and fifteen.  Program three will cover tax incentives
allocated in two thousand fifteen to be used in two thousand fifteen and
sixteen. Program four will cover tax incentives allocated in  two  thou-
sand  sixteen  to be used in two thousand sixteen and seventeen. Program
five will cover tax incentives allocated in two thousand seventeen to be
used in two thousand seventeen and eighteen. The commissioner is author-
ized to allocate up to twenty-five million dollars of tax credits  under
program  one,  six million dollars of tax credits under program two, six

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07047-02-4
              

S. 3763--A                          2

million dollars of tax credits under  program  three,  and  six  million
dollars  of  tax  credits under program four, and six million dollars of
tax credits under program five.
  (b)  Definitions.  (1) The term "qualified employer" means an employer
that has been certified by the commissioner to participate  in  the  New
York  youth works tax credit program and that employs one or more quali-
fied employees.
  (2) The term "qualified employee" means an individual:
  (i) who is between the age of sixteen and twenty-four;
  (ii) who resides in a city OR TOWN with a population  of  [fifty-five]
FIFTY  thousand  or  more  [or  a town with a population of four hundred
eighty thousand or more];
  (iii) who is low-income or at-risk, as those terms are defined by  the
commissioner;
  (iv) who is unemployed prior to being hired by the qualified employer;
and
  (v)  who  will be working for the qualified employer in a full-time or
part-time position that pays wages that are equivalent to the wages paid
for similar jobs, with appropriate adjustments for experience and train-
ing, and for which no other employee has been terminated, or  where  the
employer  has  not otherwise reduced its workforce by involuntary termi-
nations with the intention of filling the  vacancy  by  creating  a  new
hire.
  (c)  A  qualified  employer shall be entitled to a tax credit equal to
(1) five hundred dollars per month for up to six months for each  quali-
fied  employee  the  employer  employs in a full-time job or two hundred
fifty dollars per month for up to six months for each qualified employee
the employer employs in a part-time job of at  least  twenty  hours  per
week  or  ten  hours per week when the qualified employee is enrolled in
high school full-time, and (2) one thousand dollars for  each  qualified
employee  who  is  employed for at least an additional six months by the
qualified employer in a full-time job or five hundred dollars  for  each
qualified employee who is employed for at least an additional six months
by  the  qualified  employer in a part-time job of at least twenty hours
per week or ten hours per week when the qualified employee  is  enrolled
in high school full-time. The tax credits shall be claimed by the quali-
fied  employer  as  specified  in  subdivision forty-four of section two
hundred ten and subsection (tt) of section six hundred six  of  the  tax
law.
  (d)  To participate in the New York youth works tax credit program, an
employer must submit an application (in a form prescribed by the commis-
sioner) to the commissioner after January first, two thousand twelve but
no later than November thirtieth, two  thousand  [twelve]  FOURTEEN  for
program  one,  after  January  first, two thousand fourteen but no later
than November thirtieth, two thousand fourteen for  program  two,  after
January  first,  two thousand fifteen but no later than November thirti-
eth, two thousand fifteen for program three, after  January  first,  two
thousand  sixteen  but  no  later  than November thirtieth, two thousand
sixteen for program four, and after January first, two  thousand  seven-
teen  but  no  later than November thirtieth, two thousand seventeen for
program five. The qualified employees must start their employment on  or
after  January  first,  two  thousand  twelve but no later than December
thirty-first, two thousand [twelve] FOURTEEN  for  program  one,  on  or
after  January  first,  two thousand fourteen but no later than December
thirty-first, two thousand fourteen for program two, on or after January
first, two thousand fifteen but no later than December thirty-first, two

S. 3763--A                          3

thousand fifteen for program three, on or after January first, two thou-
sand sixteen but no  later  than  December  thirty-first,  two  thousand
sixteen  for  program  four, and on or after January first, two thousand
seventeen  but  no later than December thirty-first, two thousand seven-
teen for program five. The commissioner shall establish  guidelines  and
criteria  that  specify requirements for employers to participate in the
program including criteria for certifying qualified employees. Any regu-
lations that the commissioner determines are necessary may be adopted on
an emergency basis notwithstanding anything to the contrary  in  section
two hundred two of the state administrative procedure act. Such require-
ments may include the types of industries that the employers are engaged
in.   The commissioner may give preference to employers that are engaged
in demand occupations or industries,  or  in  regional  growth  sectors,
including  those  identified  by the regional economic development coun-
cils, such as  clean  energy,  healthcare,  advanced  manufacturing  and
conservation.  In  addition,  the  commissioner shall give preference to
employers who offer advancement and employee  benefit  packages  to  the
qualified individuals.
  (e)  If, after reviewing the application submitted by an employer, the
commissioner determines that such employer is eligible to participate in
the New York youth works tax  credit  program,  the  commissioner  shall
issue  the  employer  a  certificate of eligibility that establishes the
employer as a qualified employer. The certificate of  eligibility  shall
specify  the  maximum amount of New York youth works tax credit that the
employer will be allowed to claim.
  S 2. This act shall take effect immediately.