Assembly Bill A6988

2019-2020 Legislative Session

Relates to a minimum wage reimbursement credit

download bill text pdf

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Archive: Last Bill Status - In Assembly 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-A6988 (ACTIVE) - Details

See Senate Version of this Bill:
S4810
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S6793
2021-2022: A3845, S2653
2023-2024: A4809, S235

2019-A6988 (ACTIVE) - Summary

Relates to a minimum wage reimbursement credit.

2019-A6988 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6988
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2019
                                ___________
 
 Introduced by M. of A. NORRIS -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to amend the tax law, in relation to minimum wage reimbursement
   credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 38 of the tax law, as added by section 1 of part EE
 of chapter 59 of the laws of 2013, is renumbered section 44 and subdivi-
 sions (b) and (c) are amended to read as follows:
   (b)  An  eligible  employer  is  a corporation (including a New York S
 corporation), a sole proprietorship, a limited liability  company  or  a
 partnership.  An  eligible employee is an individual who is (i) employed
 by an eligible employer in New York state, (ii) paid at the minimum wage
 rate as defined in article nineteen of the labor law during the  taxable
 year  by  the  eligible  employer, (iii) between the ages of sixteen and
 nineteen during the period in which he or she is paid  at  such  minimum
 wage rate by the eligible employer, and (iv) a student during the period
 in  which  he  or she is paid at such minimum wage rate by the taxpayer.
 FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO  THOUSAND
 NINETEEN,  AN  ELIGIBLE EMPLOYEE IS AN INDIVIDUAL WHO IS (I) EMPLOYED BY
 AN ELIGIBLE EMPLOYER IN NEW YORK STATE, (II) PAID AT A  RATE  THAT  DOES
 NOT  EXCEED  THE MINIMUM WAGE RATE AS DEFINED IN ARTICLE NINETEEN OF THE
 LABOR LAW PLUS FIFTY CENTS DURING  THE  TAXABLE  YEAR  BY  THE  ELIGIBLE
 EMPLOYER,  (III)  BETWEEN  THE  AGES  OF SIXTEEN AND NINETEEN DURING THE
 PERIOD IN WHICH HE OR SHE IS PAID AT SUCH RATE THAT DOES NOT EXCEED SUCH
 MINIMUM WAGE RATE PLUS FIFTY CENTS BY THE ELIGIBLE EMPLOYER, AND (IV)  A
 STUDENT  DURING  THE PERIOD IN WHICH HE OR SHE IS PAID AT SUCH RATE THAT
 DOES NOT EXCEED SUCH MINIMUM WAGE RATE PLUS FIFTY CENTS BY THE TAXPAYER.
   (c) For taxable years beginning on or after January first,  two  thou-
 sand fourteen and before January first, two thousand fifteen, the amount
 of  the  credit allowed under this section shall be equal to the product
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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