S T A T E O F N E W Y O R K
________________________________________________________________________
892
2019-2020 Regular Sessions
I N S E N A T E
January 9, 2019
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Introduced by Sens. YOUNG, BOYLE -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations
AN ACT to amend the tax law, in relation to establishing a personal
income tax credit for certain employees who served in a position or
positions in the classified service of the state of New York, desig-
nated managerial or confidential pursuant to article fourteen of the
civil service law
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 (jjj) to read as follows:
(JJJ) MANAGEMENT/CONFIDENTIAL PERSONAL INCOME TAX CREDIT. (1) A
TAXPAYER WHO SERVED IN A POSITION OR POSITIONS IN THE CLASSIFIED SERVICE
OF THE STATE OF NEW YORK DESIGNATED MANAGERIAL OR CONFIDENTIAL PURSUANT
TO ARTICLE FOURTEEN OF THE CIVIL SERVICE LAW AND HAS RETIRED OR IS
RETIRING BETWEEN APRIL FIRST, TWO THOUSAND NINE AND MARCH THIRTY-FIRST,
TWO THOUSAND TWENTY AND HAD A SALARY INCREASE AUTHORIZED UNDER CHAPTER
TEN OF THE LAWS OF TWO THOUSAND EIGHT WHICH WAS WITHHELD FOR THE FISCAL
YEARS TWO THOUSAND NINE AND/OR TWO THOUSAND TEN SHALL BE ALLOWED A CRED-
IT AGAINST THE TAX IMPOSED BY THIS ARTICLE OF UP TO ONE THOUSAND DOLLARS
ANNUALLY FOR FIVE YEARS. THE COMPTROLLER SHALL CERTIFY TO THE DEPARTMENT
A LISTING OF ALL SUCH TAXPAYERS DEEMED ELIGIBLE AS DEFINED ABOVE.
(2) ANY TAX CREDIT NOT USED IN THE TAXABLE YEAR OF RETIREMENT MAY BE
CARRIED FORWARD OR BACKWARDS FOR THREE CALENDAR YEARS UNTIL THE FULL
CREDIT HAS BEEN ALLOWED.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2019.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04141-01-9