senate Bill S87A

2013-2014 Legislative Session

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel

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Archive: Last Bill Status -


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 10, 2014 print number 87a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

S87 - Details

Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2498
2009-2010: S5148

S87 - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

S87 - Sponsor Memo

S87 - Bill Text download pdf

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

                                   87

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- 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 creating a wage  tax  credit
  for employers who employ New York national guard men and women, reser-
  vists, volunteer firefighters and EMS personnel

  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  two  new
subdivisions 46 and 47 to read as follows:
  46. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
CREDIT.  (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 MEMBERS OF THE NEW YORK NATIONAL GUARD
AND RESERVES. PROVIDED, HOWEVER, SUCH TAXPAYER  SHALL  COMPLY  WITH  THE
UNIFORMED  SERVICES  EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT, AS FOUND IN
SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED STATES CODE.
  (B) 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 HIGHER OF THE AMOUNT PRESCRIBED IN PARAGRAPHS (C)  AND  (D)  OF
SUBDIVISION  ONE  OF  THIS  SECTION.  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.
  47.  EMPLOYMENT  OF  VOLUNTEER  FIREFIGHTERS  AND  EMERGENCY   MEDICAL
SERVICES  (EMS)  FIRST RESPONDER PERSONNEL WAGE CREDIT. (A) ALLOWANCE OF

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

S87A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §§210 & 606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2498
2009-2010: S5148

S87A (ACTIVE) - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

S87A (ACTIVE) - Sponsor Memo

S87A (ACTIVE) - Bill Text download pdf

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

                                  87--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- 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 creating a wage tax credit
  for employers who employ New York national guard men and women, reser-
  vists, volunteer firefighters and EMS personnel

  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 two new
subdivisions 48 and 49 to read as follows:
  48. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
CREDIT. (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 MEMBERS OF THE NEW  YORK  NATIONAL  GUARD
AND  RESERVES.  PROVIDED,  HOWEVER,  SUCH TAXPAYER SHALL COMPLY WITH THE
UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT, AS  FOUND  IN
SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED STATES CODE.
  (B)  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  HIGHER  OF THE AMOUNT PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
SUBDIVISION ONE OF THIS SECTION. 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00186-03-4

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