senate Bill S984A

2013-2014 Legislative Session

Changes the definition of "employment number" with respect to empire zones to include employees of contract operators

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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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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 23, 2014 print number 984a
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

Bill Amendments

Original
A (Active)
Original
A (Active)

S984 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §14, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S7445

S984 - Bill Texts

view summary

Changes the definition of "employment number" with respect to empire zones to include employees of contract operators.

view 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.

Certain businesses located within Empire Zones maintain an increase in
employment number, in accordance with Empire Zone program
requirements. However, they actually create more full time jobs in
the Empire Zone than they receive credit for in the calculation of
the employment number through employment of a contract operators.

These jobs would not exist but for the businesses facility located
within the Empire Zone. This legislation would simply allow such
employees to count in the calculation of employment number, thereby
fully recognizing the increase in jobs caused by the business in the
Empire Zone.

PRIOR LEGISLATIVE HISTORY:
S.7445 (2012)

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately and shall apply
to taxable years beginning on or after January 1, 2013.

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                    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.
                                                           LBD04579-01-3

S. 984                              2

ALENTS BY A BUSINESS ENTITY OTHER THAN  THE  QEZE,  PROVIDED,  (I)  SUCH
INDIVIDUALS  WORK  FULL-TIME  OR ARE FULL-TIME EQUIVALENTS AT THE QEZE'S
EMPIRE ZONE LOCATION PURSUANT TO A WRITTEN AGREEMENT  ENTERED  INTO  FOR
MANAGEMENT AND/OR OPERATIONAL SERVICES BETWEEN THE QEZE AND THE BUSINESS
ENTITY  WHICH  EMPLOYS  SUCH INDIVIDUALS, (II) THE BUSINESS ENTITY WHICH
EMPLOYS SUCH INDIVIDUALS IS NOT CERTIFIED UNDER  ARTICLE  EIGHTEEN-B  OF
THE GENERAL MUNICIPAL LAW WITHIN SUCH ZONE, AND (III) ALL OTHER REQUIRE-
MENTS OF THIS PARAGRAPH REGARDING SUCH INDIVIDUALS ARE SATISFIED.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2013.

S984A (ACTIVE) - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §14, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S7445

S984A (ACTIVE) - Bill Texts

view summary

Changes the definition of "employment number" with respect to empire zones to include employees of contract operators.

view 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.

Certain businesses located within Empire Zones maintain an increase in
employment number, in accordance with Empire Zone program
requirements. However, they actually create more full time jobs in the
Empire Zone than they receive credit for in the calculation of the
employment number through employment of a contract operators.

These jobs would not exist but for the businesses facility located
within the Empire Zone. This legislation would simply allow such
employees to count in the calculation of employment number, thereby
fully recognizing the increase in jobs caused by the business in the
Empire Zone.

PRIOR LEGISLATIVE HISTORY:

S.7445 (2012)

FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014.

view full 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.
                                                           LBD04579-02-4

S. 984--A                           2

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-
ALENTS  BY  A  BUSINESS  ENTITY  OTHER THAN THE QEZE, PROVIDED, (I) SUCH
INDIVIDUALS WORK FULL-TIME OR ARE FULL-TIME EQUIVALENTS  AT  THE  QEZE'S
EMPIRE  ZONE  LOCATION  PURSUANT TO A WRITTEN AGREEMENT ENTERED INTO FOR
MANAGEMENT AND/OR OPERATIONAL SERVICES BETWEEN THE QEZE AND THE BUSINESS
ENTITY WHICH EMPLOYS SUCH INDIVIDUALS, (II) THE  BUSINESS  ENTITY  WHICH
EMPLOYS  SUCH  INDIVIDUALS  IS NOT CERTIFIED UNDER ARTICLE EIGHTEEN-B OF
THE GENERAL MUNICIPAL LAW WITHIN SUCH ZONE, AND (III) ALL OTHER REQUIRE-
MENTS OF THIS PARAGRAPH REGARDING SUCH INDIVIDUALS ARE SATISFIED.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014.

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