assembly Bill A8827A

2013-2014 Legislative Session

Relates to providing tax credits for employees who have a developmental disability

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


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

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 06, 2014 print number 8827a
Mar 06, 2014 amend and recommit to ways and means
Feb 19, 2014 referred to ways and means

Co-Sponsors

A8827 - Details

See Senate Version of this Bill:
S6631
Law Section:
Tax Law
Laws Affected:
Amd §§210, 606, 1456 & 1511, Tax L

A8827 - Summary

Provides business franchise, personal income, banking franchise and insurance franchise tax credits for a portion of the wages paid to certain employees who have a developmental disability.

A8827 - Bill Text download pdf

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

                                  8827

                          I N  A S S E M B L Y

                            February 19, 2014
                               ___________

Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to establishing business  fran-
  chise,  personal income, banking franchise and insurance franchise tax
  credits for a portion of the wages paid to certain employees who  have
  a developmental disability

  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  a  new
subdivision 23-b to read as follows:
  23-B.  CREDIT  FOR  EMPLOYMENT  OF AN EMPLOYEE WHO HAS A DEVELOPMENTAL
DISABILITY. (A) ALLOWANCE OF  CREDIT.  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED IN THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND  EMPLOYING,  FOR
NOT  LESS  THAN  ONE  YEAR  AND FOR NOT LESS THAN THIRTY-FIVE HOURS EACH
WEEK, OR FOR PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS  A  WEEK,  A
QUALIFIED EMPLOYEE WITHIN THE STATE.
  (B) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.
  (C)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (1) WHO IS DEEMED TO HAVE A DEVELOPMENTAL  DISABILITY  AS  DEFINED  IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (2)  WHO  COMMENCES  EMPLOYMENT  BY THE QUALIFIED TAXPAYER ON OR AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (3) WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY,  THAT
HE OR SHE HAS NOT BEEN EMPLOYED FOR THIRTY-FIVE OR MORE HOURS OR THAT HE
OR  SHE  HAS NOT BEEN EMPLOYED FOR FIFTEEN OR MORE HOURS DURING ANY WEEK
IN THE NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER  EMPLOYMENT  BY
THE QUALIFIED TAXPAYER;
  (4)  WHO WAS NOT EMPLOYED BY THE QUALIFIED TAXPAYER TO REPLACE ANOTHER
EMPLOYEE; AND/OR

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

Co-Sponsors

Multi-Sponsors

A8827A (ACTIVE) - Details

See Senate Version of this Bill:
S6631
Law Section:
Tax Law
Laws Affected:
Amd §§210, 606, 1456 & 1511, Tax L

A8827A (ACTIVE) - Summary

Provides business franchise, personal income, banking franchise and insurance franchise tax credits for a portion of the wages paid to certain employees who have a developmental disability.

A8827A (ACTIVE) - Bill Text download pdf

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

                                 8827--A

                          I N  A S S E M B L Y

                            February 19, 2014
                               ___________

Introduced  by M. of A. GUNTHER, SIMANOWITZ -- read once and referred to
  the Committee on Ways and Means -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to establishing business  fran-
  chise,  personal income, banking franchise and insurance franchise tax
  credits for a portion of the wages paid to certain employees who  have
  a developmental disability

  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  a  new
subdivision 23-b to read as follows:
  23-B.  CREDIT  FOR  EMPLOYMENT  OF AN EMPLOYEE WHO HAS A DEVELOPMENTAL
DISABILITY. (A) ALLOWANCE OF  CREDIT.  A  QUALIFIED  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT,  TO  BE  COMPUTED  AS  PROVIDED IN THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR HIRING AND  EMPLOYING,  FOR
NOT  LESS  THAN SIX MONTHS AND FOR NOT LESS THAN THIRTY HOURS EACH WEEK,
OR FOR PART-TIME WORK FOR NOT LESS THAN FIFTEEN HOURS A WEEK,  A  QUALI-
FIED EMPLOYEE WITHIN THE STATE.
  (B) QUALIFIED TAXPAYER. A QUALIFIED TAXPAYER IS A TAXPAYER WHICH IS AN
EMPLOYER, OTHER THAN THE FEDERAL, THE STATE OR A LOCAL GOVERNMENT OR ANY
INSTRUMENTALITY THEREOF.
  (C)  QUALIFIED  EMPLOYEE.  A  QUALIFIED  EMPLOYEE IS AN INDIVIDUAL WHO
RESIDES IN THIS STATE:
  (1) WHO IS DEEMED TO HAVE A DEVELOPMENTAL  DISABILITY  AS  DEFINED  IN
SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL HYGIENE LAW;
  (2)  WHO  COMMENCES  EMPLOYMENT  BY THE QUALIFIED TAXPAYER ON OR AFTER
JANUARY FIRST, TWO THOUSAND FIFTEEN, AND BEFORE JANUARY FIRST, TWO THOU-
SAND EIGHTEEN;
  (3) WHO CERTIFIES BY SIGNED AFFIDAVIT, UNDER PENALTY OF PERJURY,  THAT
HE  OR  SHE HAS NOT BEEN EMPLOYED FOR THIRTY OR MORE HOURS OR THAT HE OR
SHE HAS NOT BEEN EMPLOYED FOR FIFTEEN OR MORE HOURS DURING ANY  WEEK  IN
THE  NINETY DAY PERIOD IMMEDIATELY PRIOR TO HIS OR HER EMPLOYMENT BY THE
QUALIFIED TAXPAYER;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14053-08-4