S T A T E O F N E W Y O R K
________________________________________________________________________
4919
2015-2016 Regular Sessions
I N A S S E M B L Y
February 9, 2015
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Introduced by M. of A. GJONAJ -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to establishing business fran-
chise tax and personal income tax credit for the amount of the public
safety communications surcharges paid by certain taxpayers that are
small businesses
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 210-B of the tax law is amended by adding a new
subdivision 28 to read as follows:
28. PUBLIC SAFETY COMMUNICATIONS SURCHARGE CREDIT. (A) ALLOWANCE OF
CREDIT. A TAXPAYER THAT IS A SMALL BUSINESS WITH A PERMANENT BUSINESS
ADDRESS WITHIN THE STATE, FOR WHICH ITS MOBILE TELECOMMUNICATIONS
SERVICE, AS DEFINED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION (B) OF
SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER, IS THE PRIMARY MEANS OF
CONTACTING SUCH SMALL BUSINESS, AND SUCH SMALL BUSINESS DOES NOT HAVE
LANDLINE TELEPHONE SERVICE SUBJECT TO THE PROVISIONS OF ARTICLE FIVE OF
THE PUBLIC SERVICE LAW, SHALL BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE EQUAL TO THE SUM OF THE PUBLIC SAFETY COMMUNI-
CATIONS SURCHARGES PAID BY THE TAXPAYER AS A WIRELESS COMMUNICATIONS
CUSTOMER DURING THE TAXABLE YEAR, PURSUANT TO SECTION ONE HUNDRED EIGHT-
Y-SIX-F OF THIS CHAPTER, TO THE EXTENT SUCH SURCHARGES ARE RELATED TO
THE TAXPAYER'S SMALL BUSINESS.
(B) DEFINITION. THE TERM "SMALL BUSINESS" SHALL, FOR THE PURPOSES OF
THIS SUBDIVISION, MEAN A BUSINESS WHICH IS RESIDENT IN THIS STATE, INDE-
PENDENTLY OWNED AND OPERATED, NOT DOMINANT IN ITS FIELD AND EMPLOYS ONE
HUNDRED OR LESS PERSONS.
(C) 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 AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08627-01-5
A. 4919 2
IT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX
TO SUCH AMOUNT OR IF THE TAXPAYER OTHERWISE PAYS TAX BASED ON THE FIXED
DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
TAXABLE YEAR WILL 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 WILL BE PAID THEREON.
S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xli) to read as
follows:
(XLI) PUBLIC SAFETY AMOUNT OF CREDIT
COMMUNICATIONS SURCHARGE UNDER SUBDIVISION
CREDIT UNDER SUBSECTION TWENTY-EIGHTY OF
(CCC) SECTION TWO HUNDRED TEN-B
S 3. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:
(CCC) PUBLIC SAFETY COMMUNICATIONS SURCHARGE CREDIT. (1) ALLOWANCE OF
CREDIT. A TAXPAYER THAT OWNS A SMALL BUSINESS WITH A PERMANENT BUSINESS
ADDRESS WITHIN THE STATE, FOR WHICH ITS MOBILE TELECOMMUNICATIONS
SERVICE AS DEFINED IN PARAGRAPH TWENTY-FOUR OF SUBDIVISION (B) OF
SECTION ELEVEN HUNDRED ONE OF THIS CHAPTER, IS THE PRIMARY MEANS OF
CONTACTING SUCH SMALL BUSINESS, AND SUCH SMALL BUSINESS DOES NOT HAVE
LANDLINE TELEPHONE SERVICE SUBJECT TO THE PROVISIONS OF ARTICLE FIVE OF
THE PUBLIC SERVICE LAW, SHALL BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE EQUAL TO THE SUM OF THE PUBLIC SAFETY COMMUNI-
CATIONS SURCHARGES PAID BY THE TAXPAYER AS A WIRELESS COMMUNICATIONS
CUSTOMER DURING THE TAXABLE YEAR, PURSUANT TO SECTION ONE HUNDRED EIGHT-
Y-SIX-F OF THE CHAPTER, TO THE EXTENT SUCH SURCHARGES ARE RELATED TO THE
TAXPAYER'S SMALL BUSINESS.
(2) DEFINITION. THE TERM "SMALL BUSINESS" MEANS A BUSINESS WHICH IS
RESIDENT IN THE STATE, INDEPENDENTLY OWNED AND OPERATED, NOT DOMINANT IN
ITS FIELD AND EMPLOYS ONE HUNDRED OR LESS PERSONS.
(3) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT UNDER THIS
SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH
YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED
EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE
PAID THEREON.
S 4. This act shall take effect immediately.