| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 23, 2014 |
print number 984a |
| Jan 23, 2014 |
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 |
Senate Bill S984A
2013-2014 Legislative Session
Sponsored By
(R, C) 7th Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2013-S984 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §14, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
S7445
2013-S984 - Sponsor Memo
BILL NUMBER:S984
TITLE OF BILL:
An act
to amend the tax law, in relation to the definition of employment number
with respect to the empire zones program to allow for the eligibility of
employees of contract operators
PURPOSE OR GENERAL IDEA OF BILL:
To change the definition of
"employment number" with respect to empire zones to include employees
of contract operators.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends the tax law, in
relation to the definition of employment number with respect to the
empire zones program to allow for the eligibility of employees of
contract operators.
Section two sets the enacting date.
JUSTIFICATION:
This legislation proposes changes to the Empire Zone
program to better account for the true employment benefit certain
projects bring to empire zones, recognizing the employees of contract
operators in the calculation of the employment number.
2013-S984 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
984
2013-2014 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2013
___________
Introduced by Sen. MARTINS -- 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 the definition of employment
number with respect to the empire zones program to allow for the
eligibility of employees of contract operators
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subdivision (g) of section 14 of the tax
law, as amended by section 1 of part Z-1 of chapter 109 of the laws of
2006, is amended to read as follows:
(1) The term "employment number" shall mean the average number of
individuals, excluding general executive officers (in the case of a
corporation), employed full-time by the enterprise for at least one-half
of the taxable year. Such number shall be computed by determining the
number of such individuals employed by the taxpayer on the thirty-first
day of March, the thirtieth day of June, the thirtieth day of September
and the thirty-first day of December during the applicable taxable year,
adding together the number of such individuals determined to be so
employed on each of such dates and dividing the sum so obtained by the
number of such dates occurring within such applicable taxable year. Such
number shall not include individuals employed within the state within
the immediately preceding sixty months by a related person to the QEZE,
as such term "related person" is defined in subparagraph (c) of para-
graph three of subsection (b) of section four hundred sixty-five of the
internal revenue code. For this purpose, a "related person" shall
include an entity which would have qualified as a "related person" to
the QEZE if it had not been dissolved, liquidated, merged with another
entity or otherwise ceased to exist or operate. PROVIDED, HOWEVER, SUCH
NUMBER MAY INCLUDE INDIVIDUALS EMPLOYED FULL-TIME OR AS FULL-TIME EQUIV-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
2013-S984A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §14, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
S7445
2013-S984A (ACTIVE) - Sponsor Memo
BILL NUMBER:S984A
TITLE OF BILL: An act to amend the tax law, in relation to the
definition of employment number with respect to the empire zones
program to allow for the eligibility of employees of contract
operators
PURPOSE OR GENERAL IDEA OF BILL:
To change the definition of "employment number" with respect to empire
zones to include employees of contract operators.
SUMMARY OF SPECIFIC PROVISIONS:
Section one amends the tax law, in relation to the definition of
employment number with respect to the empire zones program to allow
for the eligibility of employees of contract operators.
Section two sets the enacting date.
JUSTIFICATION:
This legislation proposes changes to the Empire Zone program to better
account for the true employment benefit certain projects bring to
empire zones, recognizing the employees of contract operators in the
calculation of the employment number.
2013-S984A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
984--A
2013-2014 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2013
___________
Introduced by Sen. MARTINS -- 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 the definition of employment
number with respect to the empire zones program to allow for the
eligibility of employees of contract operators
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 1 of subdivision (g) of section 14 of the tax
law, as amended by section 1 of part Z-1 of chapter 109 of the laws of
2006, is amended to read as follows:
(1) The term "employment number" shall mean the average number of
individuals, excluding general executive officers (in the case of a
corporation), employed full-time by the enterprise for at least one-half
of the taxable year. Such number shall be computed by determining the
number of such individuals employed by the taxpayer on the thirty-first
day of March, the thirtieth day of June, the thirtieth day of September
and the thirty-first day of December during the applicable taxable year,
adding together the number of such individuals determined to be so
employed on each of such dates and dividing the sum so obtained by the
number of such dates occurring within such applicable taxable year. Such
number shall not include individuals employed within the state within
the immediately preceding sixty months by a related person to the QEZE,
as such term "related person" is defined in subparagraph (c) of para-
graph three of subsection (b) of section four hundred sixty-five of the
internal revenue code. For this purpose, a "related person" shall
include an entity which would have qualified as a "related person" to
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
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