Senate Bill S400B

2017-2018 Legislative Session

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel

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Sponsored By

Archive: Last Bill Status - In Senate Committee Finance 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-S400 - Details

See Assembly Version of this Bill:
A1693
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5148, A4010
2011-2012: S2498, A1355
2013-2014: S4127, S87, A384
2015-2016: S3112, A3202
2019-2020: S5175, A1700
2021-2022: S3644, A3681
2023-2024: S1308, A2044

2017-S400 - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

2017-S400 - Sponsor Memo

2017-S400 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    400
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens.  ORTT,  FUNKE, MARCHIONE -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government Operations
 
 AN ACT to amend the tax law, in relation to creating a wage  tax  credit
   for employers who employ New York national guard men and women, reser-
   vists, volunteer firefighters and EMS personnel
 
   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  two  new
 subdivisions 49 and 52 to read as follows:
   49. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
 CREDIT.  (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 MEMBERS OF THE NEW YORK NATIONAL GUARD
 AND RESERVES. PROVIDED, HOWEVER, SUCH TAXPAYER  SHALL  COMPLY  WITH  THE
 UNIFORMED  SERVICES  EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT, AS FOUND IN
 SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED STATES CODE.
   (B) 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 MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF  SUBDIVISION  ONE
 OF  SECTION  TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF
 CREDITS ALLOWED UNDER THIS SUBDIVISION 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  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 SHALL BE PAID THEREON.
   52.   EMPLOYMENT  OF  VOLUNTEER  FIREFIGHTERS  AND  EMERGENCY  MEDICAL
 SERVICES (EMS) FIRST RESPONDER PERSONNEL WAGE CREDIT. (A)  ALLOWANCE  OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

co-Sponsors

2017-S400A - Details

See Assembly Version of this Bill:
A1693
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5148, A4010
2011-2012: S2498, A1355
2013-2014: S4127, S87, A384
2015-2016: S3112, A3202
2019-2020: S5175, A1700
2021-2022: S3644, A3681
2023-2024: S1308, A2044

2017-S400A - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

2017-S400A - Sponsor Memo

2017-S400A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  400--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens. ORTT, FUNKE, GALLIVAN, MARCHIONE -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Investigations and Government Operations -- committee discharged, bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee

 AN ACT to amend the tax law, in relation to creating a wage  tax  credit
   for employers who employ New York national guard men and women, reser-
   vists, volunteer firefighters and EMS personnel
 
   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  two  new
 subdivisions 49 and 52 to read as follows:
   49. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
 CREDIT.  (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 MEMBERS OF THE NEW YORK NATIONAL GUARD
 AND RESERVES. PROVIDED, HOWEVER, SUCH TAXPAYER  SHALL  COMPLY  WITH  THE
 UNIFORMED  SERVICES  EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT, AS FOUND IN
 SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED STATES CODE.
   (B) 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 MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF  SUBDIVISION  ONE
 OF  SECTION  TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF
 CREDITS ALLOWED UNDER THIS SUBDIVISION 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  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 SHALL BE PAID THEREON.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

co-Sponsors

2017-S400B (ACTIVE) - Details

See Assembly Version of this Bill:
A1693
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5148, A4010
2011-2012: S2498, A1355
2013-2014: S4127, S87, A384
2015-2016: S3112, A3202
2019-2020: S5175, A1700
2021-2022: S3644, A3681
2023-2024: S1308, A2044

2017-S400B (ACTIVE) - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

2017-S400B (ACTIVE) - Sponsor Memo

2017-S400B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  400--B
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens. ORTT, FUNKE, GALLIVAN, MARCHIONE -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Investigations and Government Operations -- committee discharged, bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee -- recommitted to the Committee on Investigations  and  Government
   Operations in accordance with Senate Rule 6, sec. 8 -- reported favor-
   ably  from said committee and committed to the Committee on Finance --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee
 
 AN  ACT  to amend the tax law, in relation to creating a wage tax credit
   for employers who employ New York national guard men and women, reser-
   vists, volunteer firefighters and EMS personnel
 
   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 two new
 subdivisions 53 and 54 to read as follows:
   53. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
 CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED  A  CREDIT,
 IN  THE  AMOUNT  OF  ONE  THOUSAND FIVE HUNDRED DOLLARS, AGAINST THE TAX
 IMPOSED BY THIS ARTICLE FOR EACH MEMBER OF THE NEW YORK  NATIONAL  GUARD
 AND  RESERVES  WHICH IT EMPLOYS.  PROVIDED, HOWEVER, SUCH TAXPAYER SHALL
 COMPLY WITH THE UNIFORMED SERVICES EMPLOYMENT  AND  REEMPLOYMENT  RIGHTS
 ACT,  AS  FOUND IN SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED STATES
 CODE; AND PROVIDED FURTHER THAT SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR
 AT LEAST SIX MONTHS.
   (B) 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 MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF  SUBDIVISION  ONE
 OF  SECTION  TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF
 CREDITS ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES  THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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