S T A T E O F N E W Y O R K
________________________________________________________________________
6829
2017-2018 Regular Sessions
I N A S S E M B L Y
March 21, 2017
___________
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 extending the minimum wage
reimbursement credit to seasonal employees
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (b) of section 38 of the tax law, as added by
section 1 of part EE of chapter 59 of the laws of 2013, is amended to
read as follows:
(b) An eligible employer is a corporation (including a New York S
corporation), a sole proprietorship, a limited liability company or a
partnership. An eligible employee is an individual who is (i) employed
by an eligible employer in New York state, (ii) paid at the minimum wage
rate as defined in article nineteen of the labor law during the taxable
year by the eligible employer, (iii) between the ages of sixteen and
nineteen during the period in which he or she is paid at such minimum
wage rate by the eligible employer, [and] (iv) a student during the
period in which he or she is paid at such minimum wage rate by the
taxpayer, AND (V) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (III) AND
(IV) OF THIS SUBDIVISION, AN ELIGIBLE EMPLOYEE SHALL ALSO MEAN ANY
EMPLOYEE WHO MEETS THE CRITERIA SET FORTH IN PARAGRAPHS (I) AND (II) OF
THIS SUBDIVISION WHO IS TEMPORARILY EMPLOYED FOR A PERIOD OF NINETY DAYS
OR LESS IN A CALENDAR YEAR; PROVIDED, HOWEVER, THAT THE PROVISIONS OF
THIS PARAGRAPH SHALL BE APPLICABLE TO TAXABLE YEARS BEGINNING ON AND
AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09955-01-7