Assembly Actions -
Senate Actions - UPPERCASE
|Jan 05, 2022
referred to budget and revenue
|Jan 06, 2021
referred to budget and revenue
Senate Bill S32
2021-2022 Legislative Session
Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee
- In Committee Assembly
- On Floor Calendar Assembly
- Passed Assembly
- Delivered to Governor
- Signed By Governor
2021-S32 (ACTIVE) - Details
2021-S32 (ACTIVE) - Sponsor Memo
BILL NUMBER: S32 SPONSOR: KAPLAN TITLE OF BILL: 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 PURPOSE: This legislation allows for a tax credit to small business of fifty percent of salary/wages paid to an employee for time spent at sexual harassment prevention training. SUMMARY OF PROVISIONS: Section 1 adds a new subdivision 55 to Section 210-B of the tax law to create a credit for a small business with fifty or less employees. The amount of credit is equal to fifty percent of the wages and salary paid by the employer to the employee or fifty dollars per employee whichever
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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