senate Bill S4810

2019-2020 Legislative Session

Relates to a minimum wage reimbursement credit

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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 investigations and government operations
Mar 26, 2019 referred to investigations and government operations

Co-Sponsors

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S4810 (ACTIVE) - Details

See Assembly Version of this Bill:
A6988
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S6793
2021-2022: S2653, A3845

S4810 (ACTIVE) - Summary

Relates to a minimum wage reimbursement credit.

S4810 (ACTIVE) - Sponsor Memo

S4810 (ACTIVE) - Bill Text download pdf


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

                                  4810

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                             March 26, 2019
                               ___________

Introduced  by Sen. GALLIVAN -- 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 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

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

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