Senate Bill S2076A

2017-2018 Legislative Session

Relates to a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court

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Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2017-S2076 - Details

Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S7668
2015-2016: S2346
2019-2020: S3934

2017-S2076 - Summary

Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

2017-S2076 - Sponsor Memo

2017-S2076 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2076
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 12, 2017
                                ___________
 
 Introduced  by  Sens.  SEWARD,  AKSHAR, AMEDORE, MURPHY, O'MARA, ORTT --
   read twice and ordered printed, and when printed to  be  committed  to
   the Committee on Investigations and Government Operations
 
 AN  ACT to amend the tax law, in relation to a tax credit for employment
   of an individual who has successfully completed a  judicial  diversion
   program or graduated from a drug court
 
   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 49 to read as follows:
   49.  CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM DRUG
 COURT OR HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION  PROGRAM.  (A)
 ALLOWANCE  OF  CREDIT.  A  TAXPAYER  SHALL  BE  ALLOWED  A CREDIT, TO BE
 COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST  THE  TAX  IMPOSED  BY
 THIS  ARTICLE,  IF  IT EMPLOYS AN INDIVIDUAL WHO HAS GRADUATED FROM DRUG
 COURT OR HAS SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM  PURSU-
 ANT  TO  ARTICLE  TWO  HUNDRED  SIXTEEN  OF  THE CRIMINAL PROCEDURE LAW,
 PROVIDED THAT SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR  MORE
 PER  WEEK  AND  REMAINS  IN THE EMPLOY OF SUCH TAXPAYER FOR A MINIMUM OF
 TWELVE MONTHS.
   (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL  EQUAL
 THREE  THOUSAND  DOLLARS  PER  HIRED  INDIVIDUAL  FOR  THE FIRST YEAR OF
 EMPLOYMENT AND AN ADDITIONAL ONE  THOUSAND  DOLLARS  IF  THE  INDIVIDUAL
 REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS.
   (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 THIS
 SECTION. IF, HOWEVER, THE AMOUNT OF CREDITS ALLOWED UNDER THIS  SUBDIVI-
 SION  FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF
 CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED  AS  AN
 OVERPAYMENT  OF  TAX  TO  BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

2017-S2076A (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S7668
2015-2016: S2346
2019-2020: S3934

2017-S2076A (ACTIVE) - Summary

Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

2017-S2076A (ACTIVE) - Sponsor Memo

2017-S2076A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2076--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 12, 2017
                                ___________
 
 Introduced  by  Sens.  SEWARD,  AKSHAR, AMEDORE, MURPHY, O'MARA, ORTT --
   read twice and ordered printed, and when printed to  be  committed  to
   the Committee on Investigations and Government Operations -- recommit-
   ted  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 commit-
   tee
 
 AN ACT to amend the tax law, in relation to a tax credit for  employment
   of  an  individual who has successfully completed a judicial diversion
   program or graduated from a drug court
 
   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 53 to read as follows:
   53. CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM  DRUG
 COURT  OR  HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM. (A)
 ALLOWANCE OF CREDIT. A  TAXPAYER  SHALL  BE  ALLOWED  A  CREDIT,  TO  BE
 COMPUTED  AS  PROVIDED  IN  THIS SUBDIVISION, AGAINST THE TAX IMPOSED BY
 THIS ARTICLE, IF IT EMPLOYS AN INDIVIDUAL WHO HAS  GRADUATED  FROM  DRUG
 COURT  OR HAS SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM PURSU-
 ANT TO ARTICLE TWO  HUNDRED  SIXTEEN  OF  THE  CRIMINAL  PROCEDURE  LAW,
 PROVIDED  THAT SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR MORE
 PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER  FOR  A  MINIMUM  OF
 TWELVE MONTHS.
   (B)  AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL EQUAL
 THREE THOUSAND DOLLARS PER  HIRED  INDIVIDUAL  FOR  THE  FIRST  YEAR  OF
 EMPLOYMENT  AND  AN  ADDITIONAL  ONE  THOUSAND DOLLARS IF THE INDIVIDUAL
 REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS.
   (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  THIS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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