Senate Bill S6793A

2017-2018 Legislative Session

Relates to a minimum wage reimbursement credit

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Archive: Last Bill Status - In Assembly 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

2017-S6793 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S4810
2021-2022: S2653
2023-2024: S235

2017-S6793 - Summary

Relates to a minimum wage reimbursement credit.

2017-S6793 - Sponsor Memo

2017-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.
              

2017-S6793A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S4810
2021-2022: S2653
2023-2024: S235

2017-S6793A (ACTIVE) - Summary

Relates to a minimum wage reimbursement credit.

2017-S6793A (ACTIVE) - Sponsor Memo

2017-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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