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Assembly Bill A9820

2015-2016 Legislative Session

Relates to providing a tax credit for certain newly hired or relocated individuals who teach foreign languages in grades kindergarten through twelve

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Archive: Last Bill Status - In Assembly Committee

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2015-A9820 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L

2015-A9820 (ACTIVE) - Summary

Relates to providing a tax credit for certain newly hired or relocated individuals who teach foreign languages in grades kindergarten through twelve.

2015-A9820 (ACTIVE) - Bill Text download pdf 

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

                                  9820

                          I N  A S S E M B L Y

                             April 12, 2016
                               ___________

Introduced by M. of A. ARROYO -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to amend the tax law, in relation to providing a tax credit for
  certain newly hired individuals who teach foreign languages in  grades
  kindergarten through twelve

  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)  NEWLY HIRED OR RELOCATED EMPLOYEE; FOREIGN LANGUAGE TEACHER TAX
CREDIT.  (1) FOR TAXABLE YEARS BEGINNING ON AND AFTER JANUARY FIRST, TWO
THOUSAND SEVENTEEN, A RESIDENT TAXPAYER WHO  TEACHES  A  LANGUAGE  OTHER
THAN  ENGLISH  FOR GRADES KINDERGARTEN THROUGH TWELVE IN A PUBLIC SCHOOL
WHO IS (A) A NEWLY HIRED INDIVIDUAL OR (B) AN INDIVIDUAL  WHO  RELOCATES
TO  A  "HIGH  NEED  SCHOOL",  SHALL  BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE EQUAL TO  FIVE  PERCENT  OF  HIS  OR  HER  GROSS
INCOME,  CAPPED  AT  FIVE THOUSAND DOLLARS.   SUCH INDIVIDUAL SHALL HAVE
BEEN HIRED TO WORK AT ANY PUBLIC SCHOOL WITHIN THE STATE.  FOR  PURPOSES
OF  THIS  SECTION, THE TERM "NEWLY HIRED INDIVIDUAL" SHALL MEAN AN INDI-
VIDUAL WHO HAS NOT BEEN EMPLOYED AS A TEACHER  BY  ANY  SCHOOL  DISTRICT
PRIOR  TO  ACCEPTING  SUCH POSITION.   FOR PURPOSES OF THIS SECTION, THE
TERM "HIGH NEED SCHOOL" SHALL MEAN A SCHOOL WITH AN ABOVE  AVERAGE  NEED
FOR  INDIVIDUALS  WHO  TEACH A LANGUAGE OTHER THAN ENGLISH. ANY DETERMI-
NATION OF A HIGH NEED SCHOOL SHALL BE MADE BY THE COMMISSIONER.
  (2) IF THE AMOUNT OF THE CREDIT ALLOWED 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 CREDITED 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 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13659-02-6

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