senate Bill S6793A

2017-2018 Legislative Session

Relates to a minimum wage reimbursement credit

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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 (15)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 02, 2018 referred to ways and means
delivered to assembly
passed senate
May 01, 2018 ordered to third reading cal.929
committee discharged and committed to rules
Jan 04, 2018 print number 6793a
Jan 04, 2018 amend and recommit to investigations and government operations
Jan 03, 2018 referred to investigations and government operations
returned to senate
died in assembly
Jun 21, 2017 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.2198
Jun 18, 2017 referred to rules

Votes

view votes

May 1, 2018 - Rules committee Vote

S6793A
22
0
committee
22
Aye
0
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

Jun 21, 2017 - Rules committee Vote

S6793
21
0
committee
21
Aye
0
Nay
4
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

S6793 - Details

Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S4810

S6793 - Summary

Relates to a minimum wage reimbursement credit.

S6793 - Sponsor Memo

S6793 - Bill Text download pdf


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

                                  6793

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              June 18, 2017
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation to minimum  wage  reimbursement
  credit

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

  Section 1. Section 38 of the tax law, as added by section 1 of part EE
of chapter 59 of the laws of 2013, is renumbered section 44 and subdivi-
sions (b) and (c) are 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] A MAXIMUM OF
$0.5 OVER 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.
  (c)  For  taxable years beginning on or after January first, two thou-
sand fourteen and before January first, two thousand fifteen, the amount
of the credit allowed under this section shall be equal to  the  product
of  the total number of hours worked during the taxable year by eligible
employees for which they were paid at the minimum wage rate  as  defined
in  article  nineteen  of  the labor law and [seventy five] SEVENTY-FIVE
cents. For taxable years beginning on or after January first, two  thou-
sand  fifteen and before January first, two thousand sixteen, the amount
of the credit allowed under this section shall be equal to  the  product
of  the total number of hours during the taxable year worked by eligible
employees for which they were paid at such minimum  wage  rate  and  one
dollar  and  thirty-one  cents.  For taxable years beginning on or after

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

S6793A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S4810

S6793A (ACTIVE) - Summary

Relates to a minimum wage reimbursement credit.

S6793A (ACTIVE) - Sponsor Memo

S6793A (ACTIVE) - Bill Text download pdf


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

                                 6793--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                              June 18, 2017
                               ___________

Introduced  by  Sen.  GOLDEN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules  --  recommitted  to
  the  Committee  on Investigations and Government Operations in accord-
  ance with Senate Rule 6, sec. 8 -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to minimum  wage  reimbursement
  credit

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

  Section 1. Section 38 of the tax law, as added by section 1 of part EE
of chapter 59 of the laws of 2013, is renumbered section 44 and subdivi-
sions (b) and (c) are 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] FOR TAXABLE  YEARS  BEGINNING  ON  AND  AFTER  JANUARY
FIRST,  TWO  THOUSAND  FOURTEEN  AND  BEFORE JANUARY FIRST, TWO THOUSAND
EIGHTEEN, 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.
FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO  THOUSAND
EIGHTEEN,  AN  ELIGIBLE EMPLOYEE IS AN INDIVIDUAL WHO IS (I) EMPLOYED BY
AN ELIGIBLE EMPLOYER IN NEW YORK STATE, (II) PAID AT A  RATE  THAT  DOES
NOT  EXCEED  THE MINIMUM WAGE RATE AS DEFINED IN ARTICLE NINETEEN OF THE
LABOR LAW PLUS FIFTY CENTS 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 RATE THAT DOES NOT EXCEED SUCH
MINIMUM WAGE RATE PLUS FIFTY CENTS BY THE ELIGIBLE EMPLOYER, AND (IV)  A

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

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