senate Bill S6640

2013-2014 Legislative Session

Enacts the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act"

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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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Feb 21, 2014 referred to mental health and developmental disabilities

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S6640 - Bill Details

See Assembly Version of this Bill:
A8873
Current Committee:
Senate Mental Health And Developmental Disabilities
Law Section:
Mental Hygiene Law
Laws Affected:
Add §13.41, Ment Hyg L; amd §14, Transp L; add §§41 & 187-t, amd §§187-a, 210, 606, 1456 & 1511, Tax L

S6640 - Bill Texts

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Enacts the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act"; directs the commissioner of developmental disabilities to produce a plan and timetable for the implementation of such act; directs the commissioner of transportation to establish a rural integrated transportation demonstration program in 6 rural counties; establishes a tax credit for integrated business enterprise investments; extends eligibility for the credit for employment of persons with disabilities to taxpayers employing persons with disabilities, who are certified by the office for people with developmental disabilities, on a full-time or part-time basis.

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BILL NUMBER:S6640

TITLE OF BILL: An act to amend the mental hygiene law, the
transportation law and the tax law, in relation to enacting the
"integrated employment, economic development and safety net system for
individuals with intellectual and developmental disabilities act"

Purpose:

This bill seeks to maintain and increase opportunities for
intellectually and developmentally disabled individuals to participate
in the workforce by establishing "integrated employment centers", tax
incentives for creating integrated business enterprise and expanded
employment opportunities, and coordination of services.

Summary of Provisions:

Sections 1 and 2 provide legislative intent and findings.

Section 3 amends the mental hygiene law adding a new section 13.41,
providing for the integrated employment, economic development, and
safety net system.

Section 4 amends the transportation law, adding a new subdivision 36,
providing for the rural integrated transportation demonstration pilot
program.

Section 5 defines integrated business enterprise, qualified
investments, and provides for a tax credit of five percent of a
qualified investment for integrated business enterprise and provides
specifications for tax credits on qualified investments in integrated
business enterprise and employment of the intellectually and
developmentally disabled.

Sections 6-16 provide specification of individuals eligible for an
expanded tax credit to employers of the intellectually and
developmentally disabled.

Section 17 provides an immediate effective date, except that sections
5-16 shall take effect on the first of January next succeeding the
date on which it shall have become law.

Justification:

Recently, the state and nation has seen a policy shift with respect to
employment settings for the intellectually and developmentally
disabled. There have been recent national and statewide policy changes
calling for the phasing out and closing of sheltered workshop
programs. A broad change in policy, however, overlooks the important
and invaluable benefits that programs like these have in our
communities including opportunities for employment, socialization, and
crucial skill development for some of our State's most vulnerable
citizens.

Outdated terminology such as "sheltered workshops" limit the scope of
the true definition of these programs, which are more rightly
characterized as safety net employment, a component of a broad


spectrum of vital employment opportunities for the disabled in our
communities.

A statewide policy to close these programs fails to recognize unique
considerations of geographic areas of our state that include
isolation, lack of available alternative opportunities, and
transportation concerns. As a result, a complete prohibition of safety
net employment has the potential to foreclose the primary means of
employment for the disabled community in certain areas of the state
without any added community supports.

Pursuant to the 1999 Supreme Court decision in Olmstead v. United
States, to the extent that states offer services to individuals with
intellectual and developmental disabilities, such services shall be
provided in the most integrated setting appropriate to their needs.
With that said, safety net employment provided in integrated work
centers has a place as an option within the spectrum of employment.
This legislation seeks to work in conjunction with policy changes on
the national and state levels, as well as considerations of Olmstead,
both expanding opportunities to receive support in a variety of
integrated employment options while also maintaining safety-net
settings for those who are unable to join the competitive workforce in
our State.

Due to the severity of a disability, age, or other factors, many
current employees of sheltered workshops or similar settings are
unable to participate in the general workforce. This legislation seeks
to create pathways of transition to "integrated employment centers",
into which existing sheltered workshops can transform or new ventures
can become. These settings can effectively employ disabled individuals
alongside the non-disabled while maintaining existing infrastructure
and community supports. In fact, many facilities across the State have
already done this. This bill, however, will provide guidance and tax
credits for other providers to utilize in this important conversion.
More importantly, it will help preserve important components of local
systems in our communities that enable those with developmental
disabilities the opportunity to continue work in their home
localities.

The Commissioner shall be tasked with setting forth a timetable and
requirements for implementation of integrated employment centers and
providing transition plans for existing sheltered workshops
transformation.

To accommodate the unique needs of rural areas, this legislation also
seeks to establish a rural integrated transportation demonstration
pilot program through coordination of services including public
transportation systems and human service agencies. The establishment
of this pilot shall be made in an effort to streamline and eliminate
redundancies in transportation and yield savings to invest in expanded
transportation opportunities to support access to integrated
employment.

Finally, this legislation seeks to incentivize community employers to
employ individuals who can participate in a more competitive
environment with the opportunities to do so. The existing disability


tax credit is expanded to include part-time work of those individuals
assessed by OPWDD.

As our State continues to consider transitions in our programming and
services to the developmentally disabled it is imperative that we
ensure that a quality of life for these individuals is preserved. The
loss of employment opportunities would be devastating to hundreds of
disabled New Yorkers and their families. We need to maintain avenues
for these individuals to enrich their lives with a sense of routine,
the satisfaction of a day's work, social interaction, independence,
and contribution to our economy.

Legislative History:

None.

Fiscal Implications:

With respect to the study by the Commissioner of the OPWDD there is no
projected fiscal impact.

The rural transportation pilot program is projected to avoid new costs
to the State that will otherwise be necessary to expand access to
integrated employment, as a result of coordinated transportation
services across human services agencies.

The creation and expansion of business tax credits for those employing
people with developmental disabilities will not create a new fiscal
expense to the State budget and for those who obtain full-time
employment is projected to save the State $1,200 per person.
Individuals who will be serviced by these tax credits would
traditionally receive more costly prevocational services. Moreover,
these savings are coupled with savings in state supplemental security
income benefits.

Effective Date:

This act shall take effect immediately, except that sections five
through thirteen of this act shall take effect on the first of January
next succeeding the date on which it shall have become a law.

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

                                  6640

                            I N  S E N A T E

                            February 21, 2014
                               ___________

Introduced  by Sens. YOUNG, RANZENHOFER -- read twice and ordered print-
  ed, and when printed to be committed to the Committee on Mental Health
  and Developmental Disabilities

AN ACT to amend the mental hygiene law, the transportation law  and  the
  tax  law, in relation to enacting the "integrated employment, economic
  development and safety net system for  individuals  with  intellectual
  and developmental disabilities act"

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

  Section 1. Short title. This act shall be known and may  be  cited  as
the  "integrated  employment, economic development and safety net system
for individuals with intellectual and developmental disabilities act".
  S 2. Legislative findings and intent. The legislature hereby finds and
declares that many citizens with intellectual and developmental disabil-
ities can be productive members of the general workforce in the  state's
counties and that with planning, funding realignment, employer tax cred-
its,  additional  resources  where necessary, and better coordination of
existing state, federal and rural resources, employment for  such  indi-
viduals will increase significantly.
  The legislature further finds and declares that because of age, sever-
ity  of disability or other factors, many individuals offered the oppor-
tunity will be unable to participate in the general workforce. Therefore
there must continue to be a safety  net  employment  system  to  provide
opportunities  for  such  individuals to work alongside their peers with
and without disabilities.
  Finally, the legislature recognizes that economy  and  efficiency  are
best  served  by utilizing the existing and extensive infrastructure for
purposes of providing appropriate  integrated  employment  and  spurring
economic development.
  S  3. The mental hygiene law is amended  by adding a new section 13.41
to read as follows:
S 13.41 INTEGRATED  EMPLOYMENT,  ECONOMIC  DEVELOPMENT  AND  SAFETY  NET
          SYSTEM.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13755-04-4

S. 6640                             2

  (A)  AS  USED  IN THIS SECTION, "INTEGRATED EMPLOYMENT CENTER" MEANS A
FACILITY  IN  WHICH  INDIVIDUALS  WITH  DEVELOPMENTAL  DISABILITIES  AND
NON-DISABLED  WORKERS  ARE EMPLOYED AND IN WHICH THE NUMBER OF NON-DISA-
BLED WORKERS, EXCLUDING THOSE PAID TO PROVIDE CARE  AND  SUPERVISION  TO
THE  INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES COMPLIES WITH 41 U.S.C.
S 8501(6)(C).
  (B)(1) THE COMMISSIONER, IN COLLABORATION WITH THE DEVELOPMENTAL DISA-
BILITIES ADVISORY COUNCIL, SHALL ESTABLISH  A  PLAN  SETTING  FORTH  THE
REQUIREMENTS  AND  A  TIMETABLE FOR THE IMPLEMENTATION OF THE INTEGRATED
EMPLOYMENT, ECONOMIC DEVELOPMENT AND SAFETY NET SYSTEM  FOR  INDIVIDUALS
WITH  INTELLECTUAL  AND  DEVELOPMENTAL  DISABILITIES  ACT. SUCH PLAN AND
TIMETABLE SHALL BE SUBMITTED TO THE DIRECTOR OF THE BUDGET,  THE  TEMPO-
RARY  PRESIDENT  OF  THE  SENATE  AND  THE SPEAKER OF THE ASSEMBLY ON OR
BEFORE JANUARY FIRST, TWO THOUSAND FIFTEEN.
  (2) THE PLAN ESTABLISHED PURSUANT TO THIS SECTION SHALL  INCLUDE,  BUT
NOT BE LIMITED TO:
  A.  THE  IDENTIFICATION  OF  EXISTING EMPLOYMENT OPPORTUNITIES FOR THE
DEVELOPMENTALLY DISABLED THROUGHOUT  THE  STATE,  AND  DATA  RELATED  TO
EMPLOYMENT OPPORTUNITIES, UNEMPLOYMENT RATES AND GAPS IN THE SPECTRUM OF
EMPLOYMENT BY GEOGRAPHIC AREA;
  B. RECOMMENDATIONS TO RETAIN AN ARRAY OF INTEGRATED SUPPORTED ENVIRON-
MENTS WITH CONSIDERATIONS INCLUDING, BUT NOT LIMITED TO, ABILITY LEVELS,
CRITICAL LIFE TRANSITIONS AND APPROPRIATE OPTIONS;
  C.  TECHNICAL ASSISTANCE, COMPLIANCE ASSISTANCE AND TRANSITION ASSIST-
ANCE PROCEDURES FOR EXISTING PROVIDERS IN THEIR TRANSITION TO INTEGRATED
SUPPORTED ENVIRONMENTS;
  D. A TRANSITION PLAN FOR  EXISTING  SHELTERED  WORKSHOP  PROVIDERS  TO
TRANSFORM  SUCH PROGRAMS INTO INTEGRATED EMPLOYMENT CENTERS IN ORDER FOR
CURRENT AND FUTURE ENROLLEES TO REMAIN ELIGIBLE FOR HOME  AND  COMMUNITY
BASED SERVICES WAIVER FUNDING;
  E.  ASSESSMENTS  OF  FUNDING  AND  NECESSARY  SUPPORTS TO INCREASE THE
NUMBER OF STUDENTS TO TRANSITION  FROM  SPECIAL  EDUCATION  PROGRAMS  TO
INTEGRATED AND COMPETITIVE EMPLOYMENT IN THE COMMUNITY;
  F.  RECOMMENDATIONS  TO  REALIGN,  REDIRECT AND ENHANCE, AS NECESSARY,
FUNDING FOR INTEGRATED SUPPORT ENVIRONMENTS SUCH THAT  INDIVIDUALS  WITH
MORE  SIGNIFICANT  DISABILITIES,  INCLUDING  MANY  INDIVIDUALS SERVED IN
SHELTERED WORKSHOPS, CAN PARTICIPATE IN SUPPORTED WORK;
  G. THE IDENTIFICATION OF NEW TAX INCENTIVES OR EXISTING TAX INCENTIVES
THAT, WITH APPROPRIATE AMENDMENT, WILL ENCOURAGE EXISTING BUSINESSES  TO
EMPLOY INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, AND
WILL  HELP  FOSTER  THE  START-UP  OR  EXPANSION  OF BUSINESSES OWNED OR
CONTROLLED BY INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES;
  H. AN EVALUATION OF THE NEEDS OF INDIVIDUALS WITH DEVELOPMENTAL  DISA-
BILITIES WITHIN RURAL COUNTIES AS DEFINED BY SECTION FOUR HUNDRED EIGHT-
Y-ONE  OF THE EXECUTIVE LAW, WITH CONSIDERATIONS OF APPROPRIATE OPTIONS,
AVAILABILITY OF EMPLOYMENT OPPORTUNITIES AND UNEMPLOYMENT RATES;
  I. RECOMMENDATIONS TO RETAIN A COMPREHENSIVE  SPECTRUM  OF  EMPLOYMENT
OPPORTUNITIES  FOR  INDIVIDUALS  WITH  DEVELOPMENTAL DISABILITIES WITHIN
RURAL COUNTIES;
  J. THE IDENTIFICATION OF ANY REGULATION, REGULATORY CHANGE OR GUIDANCE
TO EFFECTUATE THE PURPOSES OF THIS SECTION; AND
  K. A RECOMMENDATION OF THE AMOUNT OF  MONIES  TO  BE  APPROPRIATED  TO
FACILITATE THE PURPOSES OF SUCH PLAN.
  (3)  PROGRAMS  DEVELOPED  IN  ACCORDANCE  WITH THE COMMISSIONER'S PLAN
PURSUANT TO THIS SUBDIVISION SHALL, TO THE MAXIMUM  EXTENT  PRACTICABLE,
CONTINUE TO BE ELIGIBLE FOR MEDICAL ASSISTANCE FUNDING.

S. 6640                             3

  S  4.  Section 14 of the transportation law is amended by adding a new
subdivision 36 to read as follows:
  36.  THE  COMMISSIONER  SHALL, IN COOPERATION WITH THE COMMISSIONER OF
DEVELOPMENTAL DISABILITIES, ESTABLISH A RURAL INTEGRATED  TRANSPORTATION
DEMONSTRATION  PROGRAM  IN SIX COUNTIES, EACH HAVING A POPULATION OF NOT
MORE THAN TWO HUNDRED THOUSAND ACCORDING TO THE TWO THOUSAND TEN FEDERAL
CENSUS. THE COMMISSIONER SHALL DIRECT A TRANSPORTATION PROVIDER IN  EACH
SUCH  COUNTY  TO STUDY HOW THE COORDINATION OF LOCAL HUMAN SERVICE AGEN-
CIES PROVIDING TRANSPORTATION IN A RURAL COUNTY CAN INCREASE TRANSPORTA-
TION OPPORTUNITIES FOR INTEGRATED SUPPORTED  ENVIRONMENT  EMPLOYMENT  TO
INDIVIDUALS  WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN ACCORD-
ANCE WITH SECTION 13.41 OF THE MENTAL  HYGIENE  LAW.  SUCH  PILOT  SHALL
PROVIDE  THAT WHERE A PARTICIPATING HUMAN SERVICE AGENCY OPERATES TRANS-
PORTATION SERVICES FOR TRANSPORTATION-DISABLED PERSONS, THE AGENCY SHALL
BE AUTHORIZED TO PROVIDE COORDINATED TRANSPORTATION  TO  OTHER  ENROLLED
HUMAN  SERVICE  AGENCY RIDERS WHILE REMAINING EXEMPT FROM THE PROVISIONS
OF ARTICLE SEVEN OF THIS CHAPTER, UNLESS  SUCH  TRANSPORTATION  SERVICES
ARE  OPEN TO THE PUBLIC. THE COMMISSIONER, IN ESTABLISHING AND OPERATING
THE PROGRAM, SHALL CONSIDER THE AVAILABILITY OF  PUBLIC  TRANSPORTATION,
PUBLIC SAFETY CONCERNS AND THE DUPLICATION OF SERVICES. EACH TRANSPORTA-
TION PROVIDER PARTICIPATING IN THE PROGRAM SHALL STUDY THE COST BENEFITS
OF  COORDINATING  TRANSPORTATION,  THE QUALITY OF TRANSPORTATION, ACCESS
FOR CLIENT POPULATIONS AND THE OUTCOMES  OF  INDIVIDUALS  RECEIVING  THE
SERVICES.    EVERY  TRANSPORTATION PROVIDER SHALL REPORT ITS FINDINGS TO
THE COMMISSIONER AND THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES  WHO
SHALL  JOINTLY EVALUATE THE FINDINGS OF THE STUDY, AND REPORT THEREON TO
THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE AND THE  SPEAKER  OF
THE ASSEMBLY.
  S  5.  The  tax  law  is amended by adding a new section 41 to read as
follows:
  S 41. CREDIT  FOR  INTEGRATED  BUSINESS  ENTERPRISE  INVESTMENTS.  (A)
ALLOWANCE  OF  CREDIT. A TAXPAYER, THAT IS AN INTEGRATED BUSINESS ENTER-
PRISE, SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A, TWENTY-TWO, THIRTY-TWO
OR THIRTY-THREE OF THIS CHAPTER SHALL BE ALLOWED A CREDIT  AGAINST  SUCH
TAX,  PURSUANT  TO  THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS
SECTION. THE CREDIT SHALL BE ALLOWED DURING THE TAX YEAR  AN  INTEGRATED
WORK ENVIRONMENT, IN WHICH A QUALIFIED INVESTMENT IS MADE BY THE TAXPAY-
ER,  IS  PLACED IN SERVICE. THE CREDIT SHALL BE EQUAL TO FIVE PERCENT OF
THE TAXPAYER'S QUALIFIED INVESTMENT.
  (B) DEFINITIONS. AS USED IN THIS SECTION, THE  FOLLOWING  TERMS  SHALL
HAVE THE FOLLOWING MEANINGS:
  (1)  INTEGRATED  BUSINESS  ENTERPRISE.   THE TERM "INTEGRATED BUSINESS
ENTERPRISE" MEANS A BUSINESS WHICH IS OWNED, OPERATED OR CONTROLLED BY A
HOME AND COMMUNITY BASED SERVICES WAIVER PROVIDER THAT EMPLOYS  INDIVID-
UALS  WITH  DEVELOPMENTAL DISABILITIES AND NON-DISABLED INDIVIDUALS, AND
WHICH IS DETERMINED BY THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES TO
PROVIDE COMPETITIVE EMPLOYMENT TO PERSONS WITH  DEVELOPMENTAL  DISABILI-
TIES.
  (2) QUALIFIED INVESTMENT. THE TERM "QUALIFIED INVESTMENT" MEANS MONEYS
SPENT  FOR THE PURCHASE OF BUILDINGS AND TANGIBLE PERSONAL PROPERTY WITH
A USEFUL LIFE OF FOUR OR MORE YEARS, WHICH ARE USED IN THE PRODUCTION OF
AN INTEGRATED WORK ENVIRONMENT.
  (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT  PROVIDED  FOR  IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
  (1) ARTICLE 9: SECTION 187-T,
  (2) ARTICLE 9-A: SECTION 210: SUBDIVISION 48,

S. 6640                             4

  (3) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (U),
  (4) ARTICLE 32: SECTION 1456: SUBSECTION (AA),
  (5) ARTICLE 33: SECTION 1511: SUBDIVISION (DD).
  S  6. Subdivision 2 of section 187-a of the tax law, as added by chap-
ter 142 of the laws of 1997, is amended to read as follows:
  2. Qualified employee. A qualified employee is an individual:
  (a) who is certified by the education department  OR  THE  OFFICE  FOR
PEOPLE  WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the  state  agency  responsible
for  provision  of  vocational  rehabilitation services to the blind and
visually handicapped: (i) as a person with a  disability  which  consti-
tutes  or  results  in  a substantial handicap to employment and (ii) as
having completed or as receiving services under EITHER an individualized
written rehabilitation plan approved by the education department  OR  AN
INDIVIDUALIZED  SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible  for  providing  vocational  rehabilitation services to such
individual; and
  (b) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred  eighty  days  or  four  hundred
hours,  OR,  FOR  AN  INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR  AT  LEAST  ONE  HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S  7.  The tax law is amended by adding a new section 187-t to read as
follows:
  S 187-T. CREDIT FOR INTEGRATED  BUSINESS  ENTERPRISE  INVESTMENTS.  1.
ALLOWANCE  OF  CREDIT.  A  TAXPAYER  SHALL  BE  ALLOWED  A CREDIT, TO BE
COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER,  AGAINST  THE
TAXES IMPOSED BY THIS ARTICLE. PROVIDED, HOWEVER THAT THE AMOUNT OF SUCH
CREDIT  ALLOWABLE  AGAINST  THE  TAX  IMPOSED  BY  SECTION  ONE  HUNDRED
EIGHT-FOUR OF THIS ARTICLE SHALL BE THE EXCESS OF  THE  AMOUNT  OF  SUCH
CREDIT OVER THE AMOUNT OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE
TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2.  CARRYOVER.  IN  NO  EVENT  SHALL  THE CREDIT UNDER THIS SECTION BE
ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN  THE
APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHTY-THREE, OR ONE
HUNDRED  EIGHTY-FIVE  OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT
ALLOWABLE UNDER THIS SECTION FOR ANY TAXABLE YEAR  REDUCES  THE  TAX  TO
SUCH  AMOUNT,  ANY  AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR  UP  TO  FIFTEEN
YEARS,  AND  MAY  BE  DEDUCTED  FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR
YEARS.
  S 8. Paragraph (b) of subdivision 23 of section 210 of the tax law, as
added by chapter 142 of the laws of 1997, is amended to read as follows:
  (b) Qualified employee. A qualified employee is an individual:
  (1) who is certified by the education department  OR  THE  OFFICE  FOR
PEOPLE  WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the  state  agency  responsible
for  provision  of  vocational  rehabilitation services to the blind and
visually handicapped: (i) as a person with a  disability  which  consti-
tutes  or  results  in  a substantial handicap to employment and (ii) as
having completed or as receiving services under EITHER an individualized
written rehabilitation plan approved by the education department  OR  AN
INDIVIDUALIZED  SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency

S. 6640                             5

responsible  for  providing  vocational  rehabilitation services to such
individual; and
  (2) who has worked on a full-time basis for the employer who is claim-
ing  the  credit  for  at  least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE  OFFICE  FOR  PEOPLE  WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR  THE  EMPLOYER  WHO  IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 9. Section 210 of the tax law is amended by adding a new subdivision
48 to read as follows:
  48. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (A)  ALLOW-
ANCE  OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE  TAX  IMPOSED
BY THIS ARTICLE.
  (B) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
BLE  YEAR  SHALL  NOT  REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE
AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF  THIS  SECTION.
HOWEVER,  IF  THE  AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBDIVISION FOR
ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY  AMOUNT  OF  CREDIT
NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING
YEAR  OR  YEARS,  FOR  UP TO FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 10. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause  (xxxvii)  to  read  as
follows:
(XXXVII) CREDIT FOR                  AMOUNT OF CREDIT
INTEGRATED BUSINESS ENTERPRISE       UNDER SUBDIVISION
INVESTMENTS UNDER                    FORTY-EIGHT OF SECTION
SUBSECTION (U)                       TWO HUNDRED TEN
  S  11. Paragraph 2 of subsection (o) of section 606 of the tax law, as
added by chapter 142 of the laws of 1997, is amended to read as follows:
  (2) Qualified employee. A qualified employee is an individual:
  (A) who is certified by the education department  OR  THE  OFFICE  FOR
PEOPLE  WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the  state  agency  responsible
for provision of vocation rehabilitation services to the blind and visu-
ally handicapped: (i) as a person with a disability which constitutes or
results  in  a  substantial  handicap  to  employment and (ii) as having
completed or as receiving services under EITHER an individualized  writ-
ten rehabilitation plan approved by the education department OR AN INDI-
VIDUALIZED  SERVICE  PLAN  APPROVED  PURSUANT  TO THE REGULATIONS OF THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible  for  providing  vocational  rehabilitation services to such
individual; and
  (B) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred  eighty  days  or  four  hundred
hours,  OR,  FOR  AN  INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR  AT  LEAST  ONE  HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 12. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
  (U)  CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED  AS
PROVIDED  IN  SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED
BY THIS ARTICLE.

S. 6640                             6

  (2) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE
EXCESS  MAY  BE  CARRIED  OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO
FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR
OR YEARS.
  S 13. Paragraph 2 of subsection (f) of section 1456 of the tax law, as
added by chapter 142 of the laws of 1997, is amended to read as follows:
  (2) Qualified employee. A qualified employee is an individual:
  (A)  who  is  certified  by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an  individual
who  is  blind  or visually handicapped, by the state agency responsible
for provision of vocational rehabilitation services  to  the  blind  and
visually  handicapped:  (i)  as a person with a disability which consti-
tutes or results in a substantial handicap to  employment  and  (ii)  as
having completed or as receiving services under EITHER an individualized
written  rehabilitation  plan approved by the education department OR AN
INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF  THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible for providing vocational  rehabilitation  services  to  such
individual; and
  (B) who has worked on a full-time basis for the employer who is claim-
ing  the  credit  for  at  least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE  OFFICE  FOR  PEOPLE  WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR  THE  EMPLOYER  WHO  IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 14. Section 1456  of  the  tax  law  is  amended  by  adding  a  new
subsection (aa) to read as follows:
  (AA) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW-
ANCE  OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE  TAX  IMPOSED
BY THIS ARTICLE.
  (2)  CARRYOVER. THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL NOT, IN THE AGGREGATE, REDUCE
THE TAX DUE FOR SUCH  YEAR  TO  LESS  THAN  THE  MINIMUM  TAX  FIXED  BY
SUBSECTION  (B)  OF SECTION FOURTEEN HUNDRED FIFTY-FIVE OF THIS ARTICLE.
HOWEVER, IF THE AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT, OR  BOTH,
ALLOWED  UNDER  THIS  SUBSECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT THUS
NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING
YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY  BE  DEDUCTED  FROM  THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S  15.  Paragraph 2 of subdivision (j) of section 1511 of the tax law,
as added by chapter 142 of the laws of  1997,  is  amended  to  read  as
follows:
  (2) Qualified employee. A qualified employee is an individual:
  (A)  who  is  certified  by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an  individual
who  is  blind  or visually handicapped, by the state agency responsible
for provision of vocational rehabilitation services  to  the  blind  and
visually  handicapped:  (i)  as a person with a disability which consti-
tutes or results in a substantial handicap to  employment  and  (ii)  as
having completed or as receiving services under EITHER an individualized
written  rehabilitation  plan approved by the education department OR AN
INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF  THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency

S. 6640                             7

responsible for providing vocational  rehabilitation  services  to  such
individual; and
  (B) who has worked on a full-time basis for the employer who is claim-
ing  the  credit  for  at  least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE  OFFICE  FOR  PEOPLE  WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR  THE  EMPLOYER  WHO  IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 16. Section 1511 of the tax law is amended by adding a new  subdivi-
sion (dd) to read as follows:
  (DD) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW-
ANCE  OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAXES IMPOSED
BY THIS ARTICLE.
  (2) CARRYOVER. THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED  UNDER
THIS  SUBDIVISION  FOR  ANY  TAXABLE  YEAR  SHALL NOT, IN THE AGGREGATE,
REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE MINIMUM TAX  FIXED  BY
PARAGRAPH FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED TWO OF THIS
ARTICLE  OR  BY SECTION FIFTEEN HUNDRED TWO-A OF THIS ARTICLE, WHICHEVER
IS APPLICABLE. HOWEVER, IF THE AMOUNT OF CREDIT OR  CARRYOVERS  OF  SUCH
CREDIT,  OR  BOTH,  ALLOWED  UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
REDUCES THE TAX TO SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT OR  CARRYOVERS
OF  SUCH  CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED
OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 17. This act shall take effect  immediately,  except  that  sections
five,  six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen,
fifteen and sixteen of this act shall take effect on the first of  Janu-
ary next succeeding the date on which it shall have become a law.

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