senate Bill S7384

2017-2018 Legislative Session

Relates to a credit for employment of persons in recovery

download bill text pdf

Sponsored By

Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (7)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 07, 2018 referred to ways and means
delivered to assembly
passed senate
May 01, 2018 ordered to third reading cal.931
committee discharged and committed to rules
Feb 13, 2018 reported and committed to finance
Jan 11, 2018 referred to investigations and government operations

Votes

view votes

May 1, 2018 - Rules committee Vote

S7384
25
0
committee
25
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

Feb 13, 2018 - Investigations and Government Operations committee Vote

S7384
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Feb 13, 2018

aye wr (1)

Co-Sponsors

S7384 (ACTIVE) - Details

See Assembly Version of this Bill:
A8830
Law Section:
Tax Law
Laws Affected:
Add §187-t, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S2020, A1604

S7384 (ACTIVE) - Summary

Allows a tax credit for a taxpayer employing a person who is in recovery with an office of alcoholism and substance abuse services approved rehabilitation center.

S7384 (ACTIVE) - Sponsor Memo

S7384 (ACTIVE) - Bill Text download pdf


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

                                  7384

                            I N  S E N A T E

                            January 11, 2018
                               ___________

Introduced  by  Sen.  LITTLE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to a credit for  employment  of
  persons who are in recovery with an office of alcoholism and substance
  abuse services approved rehabilitation center

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The tax law is amended by adding a  new  section  187-t  to
read as follows:
  §  187-T. CREDIT FOR EMPLOYMENT OF PERSONS WHO ARE IN RECOVERY WITH AN
OFFICE OF ALCOHOLISM AND SUBSTANCE  ABUSE  SERVICES  APPROVED  REHABILI-
TATION  CENTER.    1. ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE  COMPUTED  AS  HEREINAFTER  PROVIDED,  AGAINST  THE  TAXES
IMPOSED  BY  THIS  ARTICLE, OTHER THAN THE TAXES IMPOSED BY SECTIONS ONE
HUNDRED EIGHTY-SIX-A AND ONE HUNDRED EIGHTY-SIX-E OF THIS  ARTICLE,  FOR
EMPLOYING  WITHIN THE STATE A QUALIFIED EMPLOYEE. PROVIDED, HOWEVER, THE
AMOUNT OF CREDIT ALLOWED BY THIS SECTION  AGAINST  THE  TAX  IMPOSED  BY
SECTION  ONE  HUNDRED EIGHTY-FOUR OF THIS ARTICLE SHALL BE THE EXCESS OF
THE CREDIT COMPUTED UNDER THIS SECTION OVER THE AMOUNT OF CREDIT ALLOWED
BY THIS SECTION AGAINST THE TAX IMPOSED BY SECTION ONE  HUNDRED  EIGHTY-
THREE OF THIS ARTICLE.
  2. QUALIFIED EMPLOYEE. A QUALIFIED EMPLOYEE IS AN INDIVIDUAL WHO:
  (A)  IS  IN  RECOVERY WITH AN OFFICE OF ALCOHOLISM AND SUBSTANCE ABUSE
SERVICES APPROVED REHABILITATION CENTER; AND
  (B) HAS WORKED ON A FULL-TIME BASIS FOR THE EMPLOYER WHO  IS  CLAIMING
THE CREDIT FOR AT LEAST ONE HUNDRED EIGHTY DAYS OR FOUR HUNDRED HOURS.
  3.  AMOUNT  OF  CREDIT. EXCEPT AS PROVIDED IN SUBDIVISION FOUR OF THIS
SECTION, THE AMOUNT OF CREDIT UNDER THIS SECTION  SHALL  BE  THIRTY-FIVE
PERCENT  OF THE FIRST SIX THOUSAND DOLLARS IN QUALIFIED FIRST-YEAR WAGES
EARNED BY EACH QUALIFIED EMPLOYEE. "QUALIFIED  FIRST-YEAR  WAGES"  MEANS
WAGES PAID OR INCURRED BY THE TAXPAYER DURING THE TAXABLE YEAR TO QUALI-
FIED  EMPLOYEES WHICH ARE ATTRIBUTABLE, WITH RESPECT TO ANY SUCH EMPLOY-

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

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