Senate Bill S5175

2019-2020 Legislative Session

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel

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Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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2019-S5175 (ACTIVE) - Details

See Assembly Version of this Bill:
A1700
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S5148, A4010
2011-2012: S2498, A1355
2013-2014: S4127, S87, A384
2015-2016: S3112, A3202
2017-2018: S400, A1693
2021-2022: S3644, A3681
2023-2024: S1308, A2044

2019-S5175 (ACTIVE) - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

2019-S5175 (ACTIVE) - Sponsor Memo

2019-S5175 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5175
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              April 12, 2019
                                ___________
 
 Introduced  by  Sens.  ORTT, GALLIVAN -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN ACT to amend the tax law, in relation to creating a wage  tax  credit
   for employers who employ New York national guard men and women, reser-
   vists, volunteer firefighters and EMS personnel

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 210-B of the tax law is amended by adding  two  new
 subdivisions 53 and 54 to read as follows:
   53. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
 CREDIT.  (A)  ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT,
 IN THE AMOUNT OF ONE THOUSAND FIVE  HUNDRED  DOLLARS,  AGAINST  THE  TAX
 IMPOSED  BY  THIS ARTICLE FOR EACH MEMBER OF THE NEW YORK NATIONAL GUARD
 AND RESERVES WHICH IT EMPLOYS.  PROVIDED, HOWEVER, SUCH  TAXPAYER  SHALL
 COMPLY  WITH  THE  UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS
 ACT, AS FOUND IN SECTION 4301 ET SEQ. OF TITLE 18 OF THE  UNITED  STATES
 CODE; AND PROVIDED FURTHER THAT SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR
 AT LEAST SIX MONTHS.
   (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE
 OF SECTION TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE  AMOUNT  OF
 CREDITS  ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
 TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS  NOT  DEDUCTIBLE  IN  SUCH
 TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
 REFUNDED  IN  ACCORDANCE  WITH  THE  PROVISIONS  OF SECTION ONE THOUSAND
 EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
 SUBSECTION  (C)  OF  SECTION  ONE  THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
 NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02112-01-9
              

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