| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 11, 2016 |
print number 1826a |
| Jan 11, 2016 |
amend and recommit to investigations and government operations |
| Jan 06, 2016 |
referred to investigations and government operations |
| Jan 15, 2015 |
referred to investigations and government operations |
Senate Bill S1826
2015-2016 Legislative Session
Sponsored By
(R, C) 60th Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
Actions
Bill Amendments
2015-S1826 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
2015-S1826 - Sponsor Memo
BILL NUMBER:S1826
TITLE OF BILL: An act to amend the tax law, in relation to an
apprenticeship tax credit
PURPOSE:
The Empire Apprenticeship tax credit will encourage businesses and
individuals to employ apprentices and grow the apprenticeship program
in New York State.
SUMMARY OF PROVISIONS:
This bill would amend Section 606 of the Tax Law to provide for an
income tax credit for employers who hire apprentices. The tax credit
will be in the amount of the one thousand dollars for each apprentice
employed by such taxpayers. Apprentices must be employed pursuant to
an apprenticeship agreement registered with the office of
apprenticeship of the employment and training administration of the
United States Department of Labor or pursuant to an agreement as
defined by Section 816 of the Labor Law. To be eligible, an apprentice
must be employed for at least seven full months of the taxable year,
and must be employed for less than four taxable years.
JUSTIFICATION:
2015-S1826 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
1826
2015-2016 Regular Sessions
I N S E N A T E
January 15, 2015
___________
Introduced by Sen. GALLIVAN -- 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 an apprenticeship tax credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 606 of the tax law is amended by adding a new
subsection (ccc) to read as follows:
(CCC) EMPIRE APPRENTICESHIP TAX CREDIT. A TAXPAYER SHALL BE ALLOWED A
CREDIT EQUAL TO ONE THOUSAND DOLLARS FOR EACH APPRENTICE EMPLOYED BY
SUCH TAXPAYER PURSUANT TO AN APPRENTICESHIP AGREEMENT REGISTERED WITH
THE OFFICE OF APPRENTICESHIP OF THE EMPLOYMENT AND TRAINING ADMINIS-
TRATION OF THE UNITED STATES DEPARTMENT OF LABOR OR PURSUANT TO AN
APPRENTICESHIP AGREEMENT AS DEFINED IN SECTION EIGHT HUNDRED SIXTEEN OF
THE LABOR LAW PROVIDED, HOWEVER, THAT AN APPRENTICE WAS IN THE EMPLOY OF
THE TAXPAYER FOR AT LEAST SEVEN FULL MONTHS OF THE TAXABLE YEAR AND
PROVIDED FURTHER, HOWEVER, THAT SUCH CREDIT SHALL NOT APPLY TO AN
APPRENTICE FOR MORE THAN FOUR TAXABLE YEARS.
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2015.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05401-01-5
2015-S1826A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
2015-S1826A (ACTIVE) - Sponsor Memo
BILL NUMBER: S1826A
TITLE OF BILL : An act to amend the tax law, in relation to an
apprenticeship tax credit
PURPOSE :
The Empire Apprenticeship tax credit will encourage businesses and
individuals to employ apprentices and grow the apprenticeship program
in New York State.
SUMMARY OF PROVISIONS :
This bill would amend Section 606 of the Tax Law to provide for an
income tax credit for employers who hire apprentices. The tax credit
will be in the amount of the one thousand dollars for each apprentice
employed by such taxpayers. Apprentices must be employed pursuant to
an apprenticeship agreement registered with the office of
apprenticeship of the employment and training administration of the
United States Department of Labor or pursuant to an agreement as
defined by Section 816 of the Labor Law. To be eligible, an apprentice
must be employed for at least seven full months of the taxable year,
and must be employed for less than four taxable years.
JUSTIFICATION :
2015-S1826A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
1826--A
2015-2016 Regular Sessions
I N S E N A T E
January 15, 2015
___________
Introduced by Sen. GALLIVAN -- 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 an apprenticeship tax credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 606 of the tax law is amended by adding a new
subsection (ccc) to read as follows:
(CCC) EMPIRE APPRENTICESHIP TAX CREDIT. A TAXPAYER SHALL BE ALLOWED A
CREDIT EQUAL TO ONE THOUSAND DOLLARS FOR EACH APPRENTICE EMPLOYED BY
SUCH TAXPAYER PURSUANT TO AN APPRENTICESHIP AGREEMENT REGISTERED WITH
THE OFFICE OF APPRENTICESHIP OF THE EMPLOYMENT AND TRAINING ADMINIS-
TRATION OF THE UNITED STATES DEPARTMENT OF LABOR OR PURSUANT TO AN
APPRENTICESHIP AGREEMENT AS DEFINED IN SECTION EIGHT HUNDRED SIXTEEN OF
THE LABOR LAW PROVIDED, HOWEVER, THAT AN APPRENTICE WAS IN THE EMPLOY OF
THE TAXPAYER FOR AT LEAST SEVEN FULL MONTHS OF THE TAXABLE YEAR AND
PROVIDED FURTHER, HOWEVER, THAT SUCH CREDIT SHALL NOT APPLY TO AN
APPRENTICE FOR MORE THAN FOUR TAXABLE YEARS.
S 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2016.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05401-02-6
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.