assembly Bill A3845

2021-2022 Legislative Session

Relates to a minimum wage reimbursement credit

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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 (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 01, 2022 held for consideration in ways and means
Jan 05, 2022 referred to ways and means
Jan 28, 2021 referred to ways and means

A3845 (ACTIVE) - Details

See Senate Version of this Bill:
S2653
Law Section:
Tax Law
Laws Affected:
Amd §38, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S6793
2019-2020: A6988, S4810

A3845 (ACTIVE) - Summary

Relates to a minimum wage reimbursement credit.

A3845 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3845
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 28, 2021
                                ___________
 
 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 45 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
 TWENTY-ONE, 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.