assembly Bill A9200A

2021-2022 Legislative Session

Establishes a tax credit for direct support professionals and direct care workers

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
Feb 16, 2022 print number 9200a
Feb 16, 2022 amend (t) and recommit to ways and means
Feb 09, 2022 referred to ways and means

A9200 - Details

See Senate Version of this Bill:
S7643
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

A9200 - Summary

Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.

A9200 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9200
 
                           I N  A S S E M B L Y
 
                             February 9, 2022
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for direct support professionals
 
   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 (nnn) to read as follows:
   (NNN) DIRECT SUPPORT PROFESSIONAL CREDIT. (1) FOR TAXABLE YEARS BEGIN-
 NING  ON  AND  AFTER  JANUARY FIRST, TWO THOUSAND TWENTY-ONE, A RESIDENT
 TAXPAYER WHO IS EMPLOYED OR SERVES AS A DIRECT SUPPORT PROFESSIONAL  AND
 HAS  AN  ADJUSTED GROSS INCOME OF LESS THAN FIFTY THOUSAND DOLLARS SHALL
 BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS  ARTICLE  OF  UP  TO
 FIVE  THOUSAND  DOLLARS.  THE  AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS
 SUBSECTION SHALL BE REDUCED BY ONE HUNDRED DOLLARS FOR EACH ONE THOUSAND
 DOLLARS, OR FRACTION THEREOF, BY WHICH  THE  TAXPAYER'S  ADJUSTED  GROSS
 INCOME  EXCEEDS  FIFTY  THOUSAND  DOLLARS,  UP  TO  ONE HUNDRED THOUSAND
 DOLLARS. A RESIDENT TAXPAYER WHO IS  EMPLOYED  OR  SERVES  AS  A  DIRECT
 SUPPORT  PROFESSIONAL  AND HAS AN ADJUSTED GROSS INCOME OF MORE THAN ONE
 HUNDRED THOUSAND DOLLARS SHALL NOT BE ELIGIBLE TO RECEIVE A  TAX  CREDIT
 PURSUANT TO THIS SUBSECTION.
   (2)  FOR  PURPOSES  OF  THIS SUBSECTION, "DIRECT SUPPORT PROFESSIONAL"
 SHALL MEAN:
   (A) ANY  INDIVIDUAL  PROVIDING DIRECT CARE SUPPORT OR ANY  OTHER  FORM
 OF TREATMENT, SERVICES AND CARE FOR, OR WORKING  WITH,  INDIVIDUALS WITH
 DEVELOPMENTAL  DISABILITIES  AND  SHALL  INCLUDE INDIVIDUALS EMPLOYED OR
 CONTRACTED BY STATE OPERATED FACILITIES UNDER THE AUSPICES OF THE OFFICE
 FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES AND NOT-FOR-PROFIT  PROVIDERS
 LICENSED,  FUNDED,  APPROVED  AND/OR  CERTIFIED BY THE OFFICE FOR PEOPLE
 WITH DEVELOPMENTAL DISABILITIES; OR
   (B) ANY INDIVIDUAL PROVIDING ANY FORM OF DIRECT CARE  SUPPORT  OR  ANY
 OTHER  FORM  OF TREATMENT, SERVICES AND CARE FOR, OR WORKING  WITH INDI-
 VIDUALS WITH BEHAVIORAL HEALTH DIAGNOSIS AND SHALL  INCLUDE  INDIVIDUALS
 EMPLOYED  OR  CONTRACTED BY STATE OPERATED FACILITIES UNDER THE AUSPICES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

Co-Sponsors

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Multi-Sponsors

A9200A (ACTIVE) - Details

See Senate Version of this Bill:
S7643
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

A9200A (ACTIVE) - Summary

Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.

A9200A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9200--A
 
                           I N  A S S E M B L Y
 
                             February 9, 2022
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN  ACT  to  amend the tax law, in relation to establishing a tax credit
   for direct support professionals and direct care workers

   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 (nnn) to read as follows:
   (NNN) DIRECT SUPPORT PROFESSIONAL AND DIRECT CARE WORKER  CREDIT.  (1)
 FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-ONE, A RESIDENT TAXPAYER WHO IS EMPLOYED OR SERVES  AS  A  DIRECT
 SUPPORT  PROFESSIONAL  OR  DIRECT  CARE WORKER AND HAS AN ADJUSTED GROSS
 INCOME OF LESS THAN FIFTY THOUSAND DOLLARS SHALL  BE  ALLOWED  A  CREDIT
 AGAINST  THE TAX IMPOSED BY THIS ARTICLE OF UP TO FIVE THOUSAND DOLLARS.
 THE AMOUNT OF THE  CREDIT  ALLOWABLE  UNDER  THIS  SUBSECTION  SHALL  BE
 REDUCED  BY  ONE HUNDRED DOLLARS FOR EACH ONE THOUSAND DOLLARS, OR FRAC-
 TION THEREOF, BY WHICH THE  TAXPAYER'S  ADJUSTED  GROSS  INCOME  EXCEEDS
 FIFTY  THOUSAND  DOLLARS, UP TO ONE HUNDRED THOUSAND DOLLARS. A RESIDENT
 TAXPAYER WHO IS EMPLOYED OR SERVES AS A DIRECT SUPPORT  PROFESSIONAL  OR
 DIRECT  CARE  WORKER  AND  HAS AN ADJUSTED GROSS INCOME OF MORE THAN ONE
 HUNDRED THOUSAND DOLLARS SHALL NOT BE ELIGIBLE TO RECEIVE A  TAX  CREDIT
 PURSUANT TO THIS SUBSECTION.
   (2) FOR PURPOSES OF THIS SUBSECTION, "DIRECT SUPPORT PROFESSIONAL" AND
 "DIRECT CARE WORKER" SHALL INCLUDE:
   (A)  ANY   INDIVIDUAL  PROVIDING DIRECT CARE SUPPORT OR ANY OTHER FORM
 OF TREATMENT, SERVICES AND CARE FOR, OR WORKING  WITH,  INDIVIDUALS WITH
 DEVELOPMENTAL DISABILITIES AND SHALL  INCLUDE  INDIVIDUALS  EMPLOYED  OR
 CONTRACTED BY STATE OPERATED FACILITIES UNDER THE AUSPICES OF THE OFFICE
 FOR  PEOPLE WITH DEVELOPMENTAL DISABILITIES AND NOT-FOR-PROFIT PROVIDERS
 LICENSED, FUNDED, APPROVED AND/OR CERTIFIED BY  THE  OFFICE  FOR  PEOPLE
 WITH DEVELOPMENTAL DISABILITIES; OR
   (B)  ANY  INDIVIDUAL  PROVIDING ANY FORM OF DIRECT CARE SUPPORT OR ANY
 OTHER FORM OF TREATMENT, SERVICES AND CARE FOR, OR WORKING   WITH  INDI-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.