Assembly Bill A6615

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6615
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 10, 2017
                                ___________
 
 Introduced by M. of A. GJONAJ, COLTON, DiPIETRO -- Multi-Sponsored by --
   M. of A.  GARBARINO, HOOPER, LAWRENCE -- 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10487-01-7

 A. 6615                             2
 
 SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CRED-
 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.
   § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended by adding a new clause (xliii) to read as
 follows:
 (XLIII) PUBLIC SAFETY                AMOUNT OF CREDIT
 COMMUNICATIONS SURCHARGE             UNDER SUBDIVISION
 CREDIT UNDER SUBSECTION              TWENTY-EIGHTY OF
 (CCC)                                SECTION TWO  HUNDRED TEN-B
   § 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.
   § 4. This act shall take effect immediately.