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Senate Bill S1292

2019-2020 Legislative Session

Relates to a tax credit for minimum wages paid to seasonal employees

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2019-S1292 (ACTIVE) - Details

See Assembly Version of this Bill:
A3177
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in 2017-2018 Legislative Session:
S4508, A6829

2019-S1292 (ACTIVE) - Summary

Extends the minimum wage reimbursement tax credit to seasonal workers employed for a period of 90 days or less.

2019-S1292 (ACTIVE) - Sponsor Memo

2019-S1292 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1292
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2019
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- 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 extending the  minimum  wage
   reimbursement credit to seasonal employees

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (b) of section 38 of the tax law, as  added  by
 section  1  of  part EE of chapter 59 of the laws of 2013, is 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, AND (V) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (III) AND
 (IV) OF THIS SUBDIVISION, AN  ELIGIBLE  EMPLOYEE  SHALL  ALSO  MEAN  ANY
 EMPLOYEE  WHO MEETS THE CRITERIA SET FORTH IN PARAGRAPHS (I) AND (II) OF
 THIS SUBDIVISION WHO IS TEMPORARILY EMPLOYED FOR A PERIOD OF NINETY DAYS
 OR LESS IN A CALENDAR YEAR; PROVIDED, HOWEVER, THAT  THE  PROVISIONS  OF
 THIS  PARAGRAPH  SHALL  BE  APPLICABLE TO TAXABLE YEARS BEGINNING ON AND
 AFTER JANUARY FIRST, TWO THOUSAND NINETEEN.
   § 2. This act shall take effect immediately.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01458-01-9

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