Senate Bill S32

2021-2022 Legislative Session

Establishes a small business tax credit for salary and wages paid to employees for time spent at sexual harassment prevention training

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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2021-S32 (ACTIVE) - Details

See Assembly Version of this Bill:
A6278
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S7353, A10117
2023-2024: A6620

2021-S32 (ACTIVE) - Summary

Establishes a small business tax credit for salary and wages paid to employees for time spent at sexual harassment prevention training.

2021-S32 (ACTIVE) - Sponsor Memo

2021-S32 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    32
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to establishing a  small  busi-
   ness  tax credit for salary and wages paid to employees for time spent
   at sexual harassment prevention training
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  210-B  of the tax law is amended by adding a new
 subdivision 55 to read as follows:
   55. SMALL BUSINESS TAX CREDIT; SEXUAL HARASSMENT PREVENTION  TRAINING.
 (A)  GENERAL.  A  TAXPAYER  WHO  HAS  FIFTY  EMPLOYEES OR LESS, SHALL BE
 ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
 AGAINST  THE  TAX  IMPOSED  BY THIS ARTICLE FOR SALARY AND WAGES PAID BY
 SUCH TAXPAYER TO ITS EMPLOYEES  FOR  TIME  SPENT  AT  SEXUAL  HARASSMENT
 PREVENTION  TRAINING  REQUIRED  PURSUANT TO SECTION TWO HUNDRED ONE-G OF
 THE LABOR LAW.  SUCH CREDIT SHALL BE AVAILABLE ON AN  ANNUAL  BASIS  AND
 SHALL  ONLY  BE  MADE AVAILABLE ON ONE SEXUAL HARASSMENT TRAINING COURSE
 PER YEAR FOR EACH EMPLOYEE.
   (B) AMOUNT OF CREDIT. THE AMOUNT OF  THE  CREDIT  AUTHORIZED  BY  THIS
 SUBDIVISION  SHALL  BE  EQUAL  TO  FIFTY PERCENT OF THE WAGES AND SALARY
 ACTUALLY PAID BY THE EMPLOYER TO EACH  EMPLOYEE  OR  FIFTY  DOLLARS  PER
 EMPLOYEE, WHICHEVER IS LESS.
   (C)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS SUBDIVISION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
 TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xlvi)  to  read  as
 follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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