assembly Bill A6988

2019-2020 Legislative Session

Relates to a minimum wage reimbursement credit

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to ways and means
Apr 03, 2019 referred to ways and means

A6988 (ACTIVE) - Details

See Senate Version of this Bill:
S4810
Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S6793
2021-2022: A3845, S2653

A6988 (ACTIVE) - Summary

Relates to a minimum wage reimbursement credit.

A6988 (ACTIVE) - Bill Text download pdf


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

                                  6988

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                              April 3, 2019
                               ___________

Introduced by M. of A. NORRIS -- read once and referred to the Committee
  on Ways and Means

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 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
NINETEEN,  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
STUDENT  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 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

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