senate Bill S8196

2019-2020 Legislative Session

Establishes a tax credit for first responders during the novel coronavirus, COVID-19, outbreak

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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 (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 13, 2020 referred to budget and revenue

Co-Sponsors

S8196 (ACTIVE) - Details

See Assembly Version of this Bill:
A10304
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

S8196 (ACTIVE) - Summary

Establishes a tax credit for first responders during the novel coronavirus, COVID-19, outbreak equal to the entire amount of income tax imposed during the applicable period.

S8196 (ACTIVE) - Sponsor Memo

S8196 (ACTIVE) - Bill Text download pdf


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

                                  8196

                            I N  S E N A T E

                             April 13, 2020
                               ___________

Introduced  by  Sen.  GRIFFO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Budget and Revenue

AN ACT to amend the tax law, in relation to exempting state  income  tax
  for qualified first responders during the novel coronavirus, COVID-19,
  outbreak

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
subsection (kkk) to read as follows:
  (KKK)  FIRST  RESPONDER  EXEMPTION. (1) A TAXPAYER THAT IS A QUALIFIED
FIRST RESPONDER WHO PROVIDES SERVICES IN A COUNTY THAT HAS AT LEAST  ONE
CONFIRMED  CASE OF NOVEL CORONAVIRUS, COVID-19, OR WHO PROVIDES SERVICES
IN A LICENSED MEDICAL CARE FACILITY WHICH IS LOCATED IN SUCH  A  COUNTY,
SHALL  BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL
TO THE ENTIRE AMOUNT OF TAX OWED FOR THE APPLICABLE PERIOD.
  (2) FOR THE PURPOSE OF THIS SUBSECTION:
  (A) "QUALIFIED FIRST RESPONDER" SHALL MEAN ANY PHYSICIAN, NURSE, PHAR-
MACIST, LAW ENFORCEMENT OFFICER, CORRECTIONS OFFICER, FIREFIGHTER, EMER-
GENCY MEDICAL TECHNICIAN, OR PARAMEDIC.
  (B) THE TERM "APPLICABLE  PERIOD"  SHALL  MEAN  THE  PERIOD  BEGINNING
FEBRUARY  FIFTEENTH,  TWO  THOUSAND TWENTY AND ENDING ON JUNE FIFTEENTH,
TWO THOUSAND TWENTY.
  (3) THE COMMISSIONER MAY EXTEND THE APPLICABLE PERIOD FOR A PERIOD NOT
TO EXCEED THREE ADDITIONAL CALENDAR MONTHS IF IT IS DETERMINED THAT  THE
OUTBREAK  OF  NOVEL  CORONAVIRUS,  COVID-19,  IS TO CONTINUE BEYOND JUNE
FIFTEENTH, TWO THOUSAND TWENTY.
  § 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16145-01-0

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