Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2020 |
referred to investigations and government operations |
Jan 14, 2019 |
referred to investigations and government operations |
Senate Bill S1292
2019-2020 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
co-Sponsors
(R, C, IP, RFM) Senate District
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) - Sponsor Memo
BILL NUMBER: S1292 SPONSOR: FUNKE TITLE OF BILL: An act to amend the tax law, in relation to extending the minimum wage reimbursement credit to seasonal employees PURPOSE: Relates to a tax credit for minimum wages paid to seasonal employees SUMMARY OF SPECIFIC PROVISIONS: Section one: amends the tax law to add a temporary employee working for 90 days or less to those employees eligible for the minimum wage reimbursement credit Section two: sets forth the effective date
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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