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Assembly Bill A9928A

2021-2022 Legislative Session

Enacts the frontline worker assistance act

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2021-A9928 - Details

See Senate Version of this Bill:
S6782
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2023-2024: A2871
2025-2026: A5182

2021-A9928 - Summary

Enacts the "frontline worker assistance act" to establish a one thousand dollar tax credit shall apply to such public employees performing their duties while remaining at their worksite or job location during the pandemic and have not received additional compensation pursuant to a federal, state or local award, grant or retention payment.

2021-A9928 - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9928
 
                           I N  A S S E M B L Y
 
                              April 19, 2022
                                ___________
 
 Introduced  by M. of A. SOLAGES -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  establishing  a  frontline
   healthcare  workers tax credit for clinical and non-clinical frontline
   healthcare workers and certain long-term care facility workers  during
   the novel coronavirus, COVID-19 pandemic; and providing for the repeal
   of such provisions upon expiration thereof
 
   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)  FRONTLINE  HEALTHCARE  WORKERS CREDIT. (1) A TAXPAYER THAT IS A
 QUALIFIED FRONTLINE HEALTHCARE WORKER WHO PROVIDES SERVICES IN OR  TO  A
 LICENSED  MEDICAL  CARE FACILITY OR LONG-TERM  CARE FACILITY THAT HAD AT
 LEAST ONE CONFIRMED CASE OF NOVEL CORONAVIRUS, COVID-19, BEGINNING  FROM
 THE  DATE OF THE STATE OF EMERGENCY DECLARED BY EXECUTIVE ORDER 202 THAT
 BEGAN ON MARCH SEVENTH, TWO THOUSAND TWENTY SHALL BE  ALLOWED  A  CREDIT
 AGAINST  THE  TAX  IMPOSED  BY  THIS  ARTICLE EQUAL TO TWO THOUSAND FIVE
 HUNDRED DOLLARS.
   (2) FOR THE PURPOSE OF THIS SUBSECTION, THE FOLLOWING TERMS SHALL HAVE
 THE FOLLOWING MEANINGS:
   (A) "FRONTLINE HEALTHCARE WORKER" SHALL MEAN ANY CLINICAL OR NON-CLIN-
 ICAL WORKERS IN HOSPITAL OR OTHER MEDICAL SETTINGS WORKING DIRECTLY WITH
 PATIENTS WHO ARE POSITIVE OR AT HIGH RISK FOR COVID-19 INCLUDING BUT NOT
 LIMITED TO, PHYSICIANS, NURSES, EMS PROVIDERS WHO ENGAGE IN 9-1-1  EMER-
 GENCY SERVICES SUCH AS PRE-HOSPITAL CARE AND TRANSPORT, HOME HEALTH-CARE
 WORKERS,  INCLUDING HOSPICE CARE, WHO DIRECTLY INTERFACE WITH VULNERABLE
 AND HIGH-RISK PATIENTS, STAFF IN OUTPATIENT CARE SETTINGS  WHO  INTERACT
 WITH   SYMPTOMATIC  PATIENTS,  HEALTHCARE  WORKERS  IN  CORRECTIONS  AND
 DETENTION  FACILITIES,  DIRECT  CARE  STAFF  IN  FREESTANDING  EMERGENCY
 MEDICAL  CARE  FACILITIES  AND  URGENT  CARE  CLINICS, AND OTHERS HAVING
 DIRECT CONTACT WITH PATIENTS OR INFECTIOUS  MATERIALS  WHOSE  EMPLOYMENT
 REQUIRES LICENSURE OR CERTIFICATION BY THE STATE; AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10709-06-2

2021-A9928A (ACTIVE) - Details

See Senate Version of this Bill:
S6782
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2023-2024: A2871
2025-2026: A5182

2021-A9928A (ACTIVE) - Summary

Enacts the "frontline worker assistance act" to establish a one thousand dollar tax credit shall apply to such public employees performing their duties while remaining at their worksite or job location during the pandemic and have not received additional compensation pursuant to a federal, state or local award, grant or retention payment.

2021-A9928A (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9928--A
 
                           I N  A S S E M B L Y
 
                              April 19, 2022
                                ___________
 
 Introduced  by M. of A. SOLAGES -- read once and referred to the Commit-
   tee 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 enacting the "frontline
   worker  assistance  act";  and  providing  for  the  repeal  of   such
   provisions upon expiration thereof

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title. This act shall be known and may  be  cited  as
 the "Frontline Worker Assistance Act".
   §  2.  Legislative findings. Public employees have faced unprecedented
 adverse health effects as the result of  employer  mandates  to  require
 specific work titles of government employees to remain on-duty and phys-
 ically  present  at  their  work  locations  during  the deadly COVID-19
 pandemic. The public employees mandated to continue  conducting  crucial
 services  to  the  public  during the most deadly period of the COVID-19
 pandemic displayed exemplary service, while often at a health  detriment
 to the employee and their family.
   In recognition of public employees who were mandated by their employer
 to  physically  be on their job site or job location in order to provide
 unabated and crucial public services regardless of multiple safety lock-
 downs afforded to most other New York  residents,  a  tax  credit  shall
 apply  to  such public employees performing their duties while remaining
 at their worksite or job location  during  the  pandemic  and  have  not
 received  additional  compensation pursuant to a federal, state or local
 award, grant or retention payment.
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (ooo) to read as follows:
   (OOO)  FRONTLINE  WORKER ASSISTANCE CREDIT. (1) ALLOWANCE OF CREDIT. A
 TAXPAYER THAT IS EMPLOYED BY A STATE, COUNTY, MUNICIPALITY, TOWN,  LOCAL
 GOVERNMENT, OR AUTHORITY, AND WAS MANDATED BY THEIR EMPLOYER TO BE PHYS-
 ICALLY  PRESENT  AT  THEIR  JOB SITE OR JOB LOCATION DURING THE COVID-19
 PANDEMIC AND HAS NOT RECEIVED  ADDITIONAL  COMPENSATION  PURSUANT  TO  A
 FEDERAL,  STATE  OR  LOCAL  AWARD,  GRANT  OR RETENTION PAYMENT SHALL BE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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