senate Bill S2222A

2013-2014 Legislative Session

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

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 29, 2014 print number 2222a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 14, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S2222 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §187-t, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S5710

S2222 - Summary

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

S2222 - Sponsor Memo

S2222 - Bill Text download pdf

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

                                  2222

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01975-02-3

S2222A (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Add §187-t, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S5710

S2222A (ACTIVE) - Summary

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

S2222A (ACTIVE) - Sponsor Memo

S2222A (ACTIVE) - Bill Text download pdf

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

                                 2222--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 14, 2013
                               ___________

Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  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 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-t to
read as follows:
  S 187-T. 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01975-03-4

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