assembly Bill A6558

2021-2022 Legislative Session

Establishes certain credits against income tax for nurses

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
Mar 19, 2021 referred to ways and means

Co-Sponsors

A6558 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

A6558 (ACTIVE) - Summary

Establishes a five hundred dollar credit against income tax for nurses employed on a full-time basis for not less than six months and nurses teaching at institutions of higher education on and after January 1, 2022.

A6558 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6558
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 19, 2021
                                ___________
 
 Introduced by M. of A. JENSEN -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing certain credits
   against income tax for nurses
 
   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  two  new
 subsections (kkk) and (lll) to read as follows:
   (KKK)  CREDIT FOR FULL-TIME NURSES. (1) AMOUNT OF CREDIT.  FOR TAXABLE
 YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-TWO,  A
 TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
 CLE,  WHERE  THE TAXPAYER IS LICENSED AS A REGISTERED PROFESSIONAL NURSE
 OR LICENSED PRACTICAL NURSE PURSUANT TO ARTICLE ONE HUNDRED  THIRTY-NINE
 OF  THE  EDUCATION LAW AND HAS BEEN EMPLOYED ON A FULL-TIME BASIS WITHIN
 THIS STATE AS A NURSE FOR NOT LESS THAN SIX MONTHS  DURING  THE  TAXABLE
 YEAR.    THE  AMOUNT  OF  SUCH CREDIT SHALL BE FIVE HUNDRED DOLLARS. FOR
 PURPOSES OF THIS SUBSECTION, THE TERM "EMPLOYED ON  A  FULL-TIME  BASIS"
 SHALL MEAN EMPLOYMENT OF NOT LESS THAN THIRTY HOURS PER WEEK.
   (2)  APPLICATION OF CREDIT. IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS
 SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS  THE  TAXPAYER'S  TAX  FOR  SUCH
 YEAR,  THE  EXCESS  WILL  BE TREATED AS AN OVERPAYMENT TO BE CREDITED OR
 REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHT-
 Y-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL BE  PAID
 THEREON.
   (LLL)  CREDIT  FOR  TEACHING NURSES. (1) AMOUNT OF CREDIT. FOR TAXABLE
 YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-TWO,  A
 TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
 CLE,  WHERE  THE TAXPAYER IS LICENSED AS A REGISTERED PROFESSIONAL NURSE
 OR LICENSED PRACTICAL NURSE PURSUANT TO ARTICLE ONE HUNDRED  THIRTY-NINE
 OF THE EDUCATION LAW AND WHO TEACHES NURSING AT AN INSTITUTION OF HIGHER
 EDUCATION  FOR  NOT  LESS  THAN  SIX MONTHS DURING THE TAXABLE YEAR. THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.