Senate Bill S8196

2019-2020 Legislative Session

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

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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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Apr 13, 2020	referred to budget and revenue

co-Sponsors

2019-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

2019-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.

2019-S8196 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8196

SPONSOR: GRIFFO
 
TITLE OF BILL:

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

 
PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this article is to provide a tax holiday for first
responders for their response to the COVID-19 outbreak. SUMMARY: OF
SPECIFIC PROVISIONS:

Section 1 creates a new exemption in Section 606 of the Tax Law to
provide for a tax holiday for all first responders defined in the bill
for the period beginning February 15 through June 15.  Qualified first
responders are defined as a physician, nurse, pharmacist, law enforce-
ment officer, corrections officer, firefighter, emergency medical tech-
nician or paramedic.

 
JUSTIFICATION:

As a result of the COVID-19 crisis, the state of New York has looked to
our state's health care professionals and emergency first responders to
provide stability and care during this historic pandemic. While most New
Yorkers are isolating themselves at home, limiting their exposure to the
novel coronavirus which has impacted our way of life significantly, our
first responders and medical professionals are placing themselves in
harms way on a daily basis, and the state should seek to thank them in
whatever way we can. This bill provides these brave individuals with a
token of appreciation by providing them with an exemption on the state
income taxes for the duration of the COVID-19 outbreak.

The bill aligns with a bill that exists in Congress, which would provide
New York's first responders and health care professionals with complete
income tax relief at both the state and federal level.

 
PRIOR LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately.

2019-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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Senate Bill S8196

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

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co-Sponsors

2019-S8196 (ACTIVE) - Details

2019-S8196 (ACTIVE) - Summary

2019-S8196 (ACTIVE) - Sponsor Memo

2019-S8196 (ACTIVE) - Bill Text download pdf

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Sponsored By

Joseph A. Griffo

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Actions

co-Sponsors

Daphne Jordan

James L. Seward

2019-S8196 (ACTIVE) - Details

2019-S8196 (ACTIVE) - Summary

2019-S8196 (ACTIVE) - Sponsor Memo

2019-S8196 (ACTIVE) - Bill Text download pdf

Comments