NY State Senate Bill 2019-S8267

Senate Bill S8267

2019-2020 Legislative Session

Doubles the STAR property tax deduction and provides a $1,000 refundable state income tax credit for qualified medical providers or first responders charged with caring for COVID-19 patients

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Archive: Last Bill Status - In Senate Committee Local Government 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 01, 2020	referred to local government

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2019-S8267 (ACTIVE) - Details

Current Committee:: Senate Local Government
Law Section:: Real Property Tax Law
Laws Affected:: Amd §425, RPT L; amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S2037

2019-S8267 (ACTIVE) - Summary

Doubles the STAR property tax deduction for qualified medical providers or first responders charged with caring for COVID-19 patients; provides a $1,000 refundable state income tax credit for qualified medical providers or first responders charged with caring for COVID-19 patients who cannot claim a STAR real property tax exemption; provides for the repeal of such provisions upon the expiration thereof.

2019-S8267 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S8267

SPONSOR: TEDISCO
 
TITLE OF BILL:

An act to amend the real property tax law, in relation to doubling the
STAR property tax deduction for qualified medical providers or first
responders charged with caring for COVID-19 patients; to amend the tax
law, in relation to providing a $1,000 refundable state income tax cred-
it for qualified medical providers or first responders charged with
caring for COVID-19 patients who cannot claim a STAR real property tax
exemption; and to provide for the repeal of such provisions upon the
expiration thereof

 
PURPOSE OR GENERAL IDEA OF BILL:

To double the STAR property tax deduction and provide a $1,000 refunda-
ble state income tax credit for qualified medical providers or first
responders charged with caring for COVID-19 patients.

 
SUMMARY OF PROVISIONS:

§ 1. Subdivision 2 of section 425 of the real property tax law is
amended by adding a new paragraph (m) to read as follows:

(m) COVID-19 qualified medical provider or first responders STAR amount
increase. Notwithstanding any other provision of this section or of any
other law, rule or regulation to the contrary, for the two thousand
twenty--two thousand twenty-one school year only, the allowable STAR
exemption under this subdivision claimed by a qualified medical provider
or first responder shall be double the amount normally calculated for
such claimant pursuant to this subdivision. For purposes of this para-
graph, "qualified medical provider or first responder" means any physi-
cian, physician assistant, nurse practitioner, nurse, pharmacist,
respiratory therapist, law enforcement officer, emergency medical tech-
nician, paramedic, ambulance driver, firefighter or general employee of
a hospital, nursing home or other medical care facility, charged with
caring for or providing services with respect to and who has direct
contact with diagnosed COVID-19 patients in the course of his or her
employment during the novel coronavirus public health emergency declared
by the Secretary of Health and Human Services on January thirty-first,
two thousand twenty, under section 319 of the Public Health Service Act
(42 U.S.C. 247d).

2. Section 606 of the tax law is amended by adding a new subsection
(kkk) to read as follows:

(kkk) (1) COVID-19 qualified medical provider or first responders tax
credit. Notwithstanding any other provision of this section or of any
other law, rule or regulation to the contrary, for the two thousand
twenty tax year only, a taxpayer who is a qualified medical provider or
first responder shall be entitled to claim a one thousand dollar tax
credit against the tax imposed by this article.

2) For purposes of this subsection, "qualified medical provider or first
responder" means any physician, physician assistant, nurse practitioner,
nurse, pharmacist, respiratory therapist, law enforcement officer, emer-
gency medical technician, paramedic, ambulance driver, firefighter or

general employee of a hospital, nursing home or other medical care
facility:

(A) charged with caring for or providing services with respect to and
who has direct contact with diagnosed COVID-19 patients in the course of
his or her employment during the novel coronavirus public health emer-
gency declared by the Secretary of Health and Human Services on January
thirty-first, two thousand twenty, under section 319 of the Public
Health Service Act (42 U.S.C. 247d); and

(B) who does not qualify for the STAR real property tax credit provided
in section four hundred twenty-five of the real property tax law.

Pursuant to each respective paragraph listed above, the commissioner
shall promulgate and implement all rules and regulations establishing
eligibility and other requirements to implement these provisions.

 
JUSTIFICATION:

In the midst of the novel coronavirus pandemic, first responders and
healthcare employees continue to go to work and keep us safe and heal-
thy. Some of these workers have been exposed to the virus while treating
others.

This legislation provides temporary tax relief to all of these hard-
working individuals who are putting their own health at risk every
single day to save lives during this unprecedented health crisis.

 
PRIOR LEGISLATIVE HISTORY:

New Bill.

 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall expire and be deemed
repealed January 1, 2021; provided, however, that such expiration and
repeal shall not affect the validity of the tax credits provided by this
act.

2019-S8267 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8267
 
                             I N  S E N A T E
 
                                May 1, 2020
                                ___________
 
 Introduced  by  Sen. TEDISCO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Local Government
 
 AN ACT to amend the real property tax law, in relation to  doubling  the
   STAR  property  tax deduction for qualified medical providers or first
   responders charged with caring for COVID-19 patients; to amend the tax
   law, in relation to providing a $1,000  refundable  state  income  tax
   credit  for  qualified  medical  providers or first responders charged
   with caring for COVID-19 patients who cannot claim a STAR real proper-
   ty tax exemption; and to provide for the  repeal  of  such  provisions
   upon the expiration thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 2 of section 425 of the real property  tax  law
 is amended by adding a new paragraph (m) to read as follows:
   (M)  COVID-19  QUALIFIED  MEDICAL  PROVIDER  OR  FIRST RESPONDERS STAR
 AMOUNT INCREASE.  NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION OR
 OF ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY, FOR THE TWO  THOU-
 SAND  TWENTY--TWO  THOUSAND  TWENTY-ONE  SCHOOL YEAR ONLY, THE ALLOWABLE
 STAR EXEMPTION UNDER THIS SUBDIVISION CLAIMED  BY  A  QUALIFIED  MEDICAL
 PROVIDER  OR  FIRST RESPONDER SHALL BE DOUBLE THE AMOUNT NORMALLY CALCU-
 LATED FOR SUCH CLAIMANT PURSUANT TO THIS SUBDIVISION.   FOR PURPOSES  OF
 THIS  PARAGRAPH,  "QUALIFIED  MEDICAL PROVIDER OR FIRST RESPONDER" MEANS
 ANY PHYSICIAN, PHYSICIAN ASSISTANT, NURSE PRACTITIONER,  NURSE,  PHARMA-
 CIST,  RESPIRATORY THERAPIST, LAW ENFORCEMENT OFFICER, EMERGENCY MEDICAL
 TECHNICIAN, PARAMEDIC, AMBULANCE DRIVER, FIREFIGHTER OR GENERAL EMPLOYEE
 OF A HOSPITAL, NURSING HOME OR OTHER MEDICAL CARE FACILITY, CHARGED WITH
 CARING FOR OR PROVIDING SERVICES WITH RESPECT  TO  AND  WHO  HAS  DIRECT
 CONTACT  WITH  DIAGNOSED  COVID-19  PATIENTS IN THE COURSE OF HIS OR HER
 EMPLOYMENT DURING THE NOVEL CORONAVIRUS PUBLIC HEALTH EMERGENCY DECLARED
 BY THE SECRETARY OF HEALTH AND HUMAN SERVICES ON  JANUARY  THIRTY-FIRST,
 TWO  THOUSAND TWENTY, UNDER SECTION 319 OF THE PUBLIC HEALTH SERVICE ACT
 (42 U.S.C. 247D).  THE COMMISSIONER SHALL PROMULGATE AND  IMPLEMENT  ALL
 RULES AND REGULATIONS ESTABLISHING ELIGIBILITY AND OTHER REQUIREMENTS TO
 IMPLEMENT  THE  PROVISIONS OF THIS PARAGRAPH.  NOTHING IN THIS PARAGRAPH
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD16205-01-0

 S. 8267                             2
 
 SHALL BE DEEMED TO NEGATE ANY OTHER REQUIREMENT  OF  ELIGIBILITY  FOR  A
 STAR EXEMPTION AS PROVIDED IN THIS SECTION.
   §  2. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) (1) COVID-19 QUALIFIED MEDICAL PROVIDER OR FIRST RESPONDERS  TAX
 CREDIT.  NOTWITHSTANDING  ANY  OTHER PROVISION OF THIS SECTION OR OF ANY
 OTHER LAW, RULE OR REGULATION TO THE  CONTRARY,  FOR  THE  TWO  THOUSAND
 TWENTY  TAX YEAR ONLY, A TAXPAYER WHO IS A QUALIFIED MEDICAL PROVIDER OR
 FIRST RESPONDER SHALL BE ENTITLED TO CLAIM A  ONE  THOUSAND  DOLLAR  TAX
 CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE.
   (2)    FOR PURPOSES OF THIS SUBSECTION, "QUALIFIED MEDICAL PROVIDER OR
 FIRST RESPONDER" MEANS ANY PHYSICIAN, PHYSICIAN ASSISTANT, NURSE PRACTI-
 TIONER, NURSE, PHARMACIST, RESPIRATORY THERAPIST, LAW ENFORCEMENT  OFFI-
 CER,  EMERGENCY  MEDICAL  TECHNICIAN, PARAMEDIC, AMBULANCE DRIVER, FIRE-
 FIGHTER OR GENERAL EMPLOYEE OF A HOSPITAL, NURSING HOME OR OTHER MEDICAL
 CARE FACILITY:
   (A) CHARGED WITH CARING FOR OR PROVIDING SERVICES WITH RESPECT TO  AND
 WHO HAS DIRECT CONTACT WITH DIAGNOSED COVID-19 PATIENTS IN THE COURSE OF
 HIS  OR  HER EMPLOYMENT DURING THE NOVEL CORONAVIRUS PUBLIC HEALTH EMER-
 GENCY DECLARED BY THE SECRETARY OF HEALTH AND HUMAN SERVICES ON  JANUARY
 THIRTY-FIRST,  TWO  THOUSAND  TWENTY,  UNDER  SECTION  319 OF THE PUBLIC
 HEALTH SERVICE ACT (42 U.S.C. 247D); AND
   (B) WHO DOES NOT  QUALIFY  FOR  THE  STAR  REAL  PROPERTY  TAX  CREDIT
 PROVIDED  IN  SECTION  FOUR HUNDRED TWENTY-FIVE OF THE REAL PROPERTY TAX
 LAW.
   (3) THE COMMISSIONER SHALL PROMULGATE  AND  IMPLEMENT  ALL  RULES  AND
 REGULATIONS ESTABLISHING ELIGIBILITY AND OTHER REQUIREMENTS TO IMPLEMENT
 THE PROVISIONS OF THIS SUBSECTION.
   §  3.  This  act shall take effect immediately and shall expire and be
 deemed repealed January 1, 2021; provided, however, that such expiration
 and repeal shall not affect the validity of the tax credits provided  by
 this act.

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Senate Bill S8267

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Sponsored By

James Tedisco