senate Bill S7668

2013-2014 Legislative Session

Relates to a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 27, 2014 referred to investigations and government operations

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S7668 - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยงยง210-B & 606, Tax L

S7668 - Bill Texts

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Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

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BILL NUMBER:S7668

TITLE OF BILL:
An act
to amend the tax law, in relation to a tax credit for employment of an
individual who has successfully completed a judicial diversion program
or graduated from a drug court

PURPOSE: This bill provides a tax credit for
employers who agree to
hire individuals who have either graduated from drug court or have
successfully completed a judicial diversion program.

SUMMARY OF PROVISIONS: Section one of the bill amends
section 210-b of
the tax law by adding a new subdivision 50 to provide a tax credit
for employers who hire individuals who have graduated from drug court
or have successfully completed a judicial diversion program, provided
that the individual works at least 35 hour per week and has been
employed for at least one year. The credit would be three thousand
dollars per hired individual for the first year the individual is
employed and one thousand dollars for the second year.

Section two of the bill makes corresponding changes to section 606 of
the tax law.

JUSTIFICATION: Drug courts and judicial diversion
programs have proven
to be an extremely effective alternative to incarceration for
individuals suffering from substance abuse. A total of 3,792
individuals successfully completed drug courts and judicial diversion
programs statewide (59% success rate). Through drug court/judicial
diversion, individuals are closely supervised and receive intensive
treatment for their addictions. Both programs have proven to reduce
costs, reduce crime rates, reunite families and, perhaps most
importantly, save lives.

The genesis for this proposal came directly out of one of the forums
held by the New York State Senate Task Force on Heroin and Opioid
Addiction. For individuals in the recovery community, it is important
that support services are in place when their treatment is completed
so that they may begin to rebuild their lives. A critical piece of
the rebuilding process is the ability to find gainful employment.
Getting individuals in recovery back into the workforce will help
them to become productive members of society, which will in turn make
them less likely to relapse. One of the challenges, however, is
convincing employers to take a chance on someone who has a history of
addiction and hire individuals in recovery. A tax credit will provide
the necessary incentive to employers to hire individuals in recovery
who have successfully completed either a drug court or judicial
diversion program.

LEGISLATIVE HISTORY: New bill.

FISCAL IMPLICATIONS: To be determined.


EFFECTIVE DATE: This act shall take effect on the
same date and in the
same manner as section 17 of part A of chapter 59 of the laws of 2014
takes effect and shall apply to taxable years beginning on and after
January 1, 2015 and shall apply those employees hired after this act
shall take effect.

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

                                  7668

                            I N  S E N A T E

                              May 27, 2014
                               ___________

Introduced  by  Sens. SEWARD, MARTINS -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and Government Operations

AN  ACT to amend the tax law, in relation to a tax credit for employment
  of an individual who has successfully completed a  judicial  diversion
  program or graduated from a drug court

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

  Section 1. Section 210-B of the tax law is amended  by  adding  a  new
subdivision 50 to read as follows:
  50.  CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM DRUG
COURT OR HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION  PROGRAM.  (A)
ALLOWANCE  OF  CREDIT.  A  TAXPAYER  SHALL  BE  ALLOWED  A CREDIT, TO BE
COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST  THE  TAX  IMPOSED  BY
THIS  ARTICLE,  IF  IT EMPLOYS AN INDIVIDUAL WHO HAS GRADUATED FROM DRUG
COURT OR HAS SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM  PURSU-
ANT  TO  ARTICLE  TWO  HUNDRED  SIXTEEN  OF  THE CRIMINAL PROCEDURE LAW,
PROVIDED THAT SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR  MORE
PER  WEEK  AND  REMAINS  IN THE EMPLOY OF SUCH TAXPAYER FOR A MINIMUM OF
TWELVE MONTHS.
  (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL  EQUAL
THREE  THOUSAND  DOLLARS  PER  HIRED  INDIVIDUAL  FOR  THE FIRST YEAR OF
EMPLOYMENT AND AN ADDITIONAL ONE  THOUSAND  DOLLARS  IF  THE  INDIVIDUAL
REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS.
  (C)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE 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. IF, HOWEVER, THE AMOUNT OF CREDITS ALLOWED UNDER THIS  SUBDIVI-
SION  FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF
CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED  AS  AN
OVERPAYMENT  OF  TAX  TO  BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE
PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED,
HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHT-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15336-03-4

S. 7668                             2

Y-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THER-
EON.
  S  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding  a  new  clause  (xli)  to  read  as
follows:
  (XLI) EMPLOYMENT OF INDIVIDUALS     AMOUNT OF CREDIT
  WHO HAVE GRADUATED FROM             UNDER SUBDIVISION
  DRUG COURT OR HAVE                  FIFTY OF SECTION
  SUCCESSFULLY COMPLETED              TWO HUNDRED TEN-B
  A JUDICIAL DIVERSION PROGRAM
  TAX CREDIT UNDER
  SUBSECTION (CCC)
  S  3. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
  (CCC) TAX CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM
DRUG COURT OR HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION  PROGRAM.
(1)  ALLOWANCE  OF  CREDIT.  A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE
COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST  THE  TAX  IMPOSED  BY
THIS  ARTICLE,  IF  IT EMPLOYS AN INDIVIDUAL WHO HAS GRADUATED FROM DRUG
COURT OR WHO HAS SUCCESSFULLY COMPLETED  A  JUDICIAL  DIVERSION  PROGRAM
PURSUANT  TO  ARTICLE TWO HUNDRED SIXTEEN OF THE CRIMINAL PROCEDURE LAW,
PROVIDED THAT SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR  MORE
PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER FOR TWELVE MONTHS.
  (2)  AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL EQUAL
THREE THOUSAND DOLLARS PER  HIRED  INDIVIDUAL  FOR  THE  FIRST  YEAR  OF
EMPLOYMENT  AND  AN  ADDITIONAL  ONE  THOUSAND DOLLARS IF THE INDIVIDUAL
REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS.
  (3) APPLICATION OF CREDIT. THE CREDIT ALLOWED  UNDER  THIS  SUBSECTION
FOR  ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE HIGHER OF THE AMOUNT PRESCRIBED IN PARAGRAPHS (C)  AND  (D)  OF
SUBDIVISION  ONE  OF  SECTION  TWO  HUNDRED TEN-B OF THIS CHAPTER.   IF,
HOWEVER, THE AMOUNT OF CREDITS ALLOWED UNDER THIS  SUBDIVISION  FOR  ANY
TAXABLE  YEAR  REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS
NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS  AN  OVERPAYMENT
OF  TAX  TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER,  THE
PROVISIONS  OF  SUBSECTION  (C)  OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
  S 4. This act shall take effect on the  same  date  and  in  the  same
manner  as  part  A  of  chapter 59 of the laws of 2014 takes effect and
shall apply to taxable years beginning on and after January 1, 2015  and
shall apply to those employees hired after this act shall take effect.

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