senate Bill S6631A

2013-2014 Legislative Session

Relates to providing tax credits for employees who have a developmental disability

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 26, 2014 print number 6631a
amend and recommit to investigations and government operations
Feb 19, 2014 referred to investigations and government operations

Co-Sponsors

S6631 - Details

See Assembly Version of this Bill:
A8827A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§210, 606, 1456 & 1511, Tax L

S6631 - Summary

Provides business franchise, personal income, banking franchise and insurance franchise tax credits for a portion of the wages paid to certain employees who have a developmental disability.

S6631 - Sponsor Memo

S6631 - Bill Text download pdf

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

                                  6631

                            I N  S E N A T E

                            February 19, 2014
                               ___________

Introduced  by Sen. CARLUCCI -- 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 establishing business  fran-
  chise,  personal income, banking franchise and insurance franchise tax
  credits for a portion of the wages paid to certain employees who  have
  a developmental disability

  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 23-b to read as follows:
  23-B.  CREDIT  FOR  EMPLOYMENT  OF AN EMPLOYEE WHO HAS A DEVELOPMENTAL
DISABILITY. (A) ALLOWANCE OF  CREDIT.  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED IN THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND  EMPLOYING,  FOR
NOT  LESS  THAN  ONE  YEAR  AND FOR NOT LESS THAN THIRTY-FIVE HOURS EACH
WEEK, OR FOR PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS  A  WEEK,  A
QUALIFIED EMPLOYEE WITHIN THE STATE.
  (B) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.
  (C)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (1) WHO IS DEEMED TO HAVE A DEVELOPMENTAL  DISABILITY  AS  DEFINED  IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (2)  WHO  COMMENCES  EMPLOYMENT  BY THE QUALIFIED TAXPAYER ON OR AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (3) WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY,  THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY-FIVE OR MORE HOURS OR THAT HE
OR  SHE  HAS NOT BEEN EMPLOYED FOR FIFTEEN OR MORE HOURS DURING ANY WEEK
IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER  EMPLOYMENT  BY
THE QUALIFIED TAXPAYER;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14053-04-4

Co-Sponsors

S6631A (ACTIVE) - Details

See Assembly Version of this Bill:
A8827A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§210, 606, 1456 & 1511, Tax L

S6631A (ACTIVE) - Summary

Provides business franchise, personal income, banking franchise and insurance franchise tax credits for a portion of the wages paid to certain employees who have a developmental disability.

S6631A (ACTIVE) - Sponsor Memo

S6631A (ACTIVE) - Bill Text download pdf

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

                                 6631--A

                            I N  S E N A T E

                            February 19, 2014
                               ___________

Introduced by Sens. CARLUCCI, MAZIARZ -- read twice and ordered printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government  Operations  --  committee  discharged,  bill  amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT to amend the tax law, in relation to establishing business fran-
  chise, personal income, banking franchise and insurance franchise  tax
  credits  for a portion of the wages paid to certain employees who have
  a developmental disability

  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 23-b to read as follows:
  23-B. CREDIT FOR EMPLOYMENT OF AN EMPLOYEE  WHO  HAS  A  DEVELOPMENTAL
DISABILITY.  (A)  ALLOWANCE  OF  CREDIT.  A  QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
AGAINST  THE  TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND EMPLOYING, FOR
NOT LESS THAN SIX MONTHS AND FOR NOT LESS THAN THIRTY HOURS  EACH  WEEK,
OR  FOR  PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS A WEEK, A QUALI-
FIED EMPLOYEE WITHIN THE STATE.
  (B) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.
  (C) QUALIFIED EMPLOYEE. A QUALIFIED  EMPLOYEE  IS  AN  INDIVIDUAL  WHO
RESIDES IN THIS STATE:
  (1)  WHO  IS  DEEMED  TO HAVE A DEVELOPMENTAL DISABILITY AS DEFINED IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (2) WHO COMMENCES EMPLOYMENT BY THE QUALIFIED  TAXPAYER  ON  OR  AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (3)  WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY, THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY OR MORE HOURS OR THAT  HE  OR
SHE  HAS  NOT BEEN EMPLOYED FOR FIFTEEN OR MORE HOURS DURING ANY WEEK IN
THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER EMPLOYMENT BY  THE
QUALIFIED TAXPAYER;

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

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