S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4373
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2021
                                ___________
 
 Introduced  by Sen. MARTUCCI -- 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 providing a $1,000  refunda-
   ble  state  income tax credit for qualified medical providers or first
   responders charged with caring for COVID-19  patients;  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 (kkk) to read as follows:
   (KKK)  (1) COVID-19 QUALIFIED MEDICAL PROVIDER OR FIRST RESPONDERS TAX
 CREDIT. NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION  OR  OF  ANY
 OTHER  LAW,  RULE  OR  REGULATION  TO THE CONTRARY, FOR THE TWO THOUSAND
 TWENTY AND TWO THOUSAND TWENTY-ONE TAX YEARS ONLY, A TAXPAYER WHO  IS  A
 QUALIFIED MEDICAL PROVIDER OR FIRST RESPONDER SHALL BE ENTITLED TO CLAIM
 A  ONE  THOUSAND DOLLAR TAX CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
 CLE.
   (2) FOR PURPOSES OF THIS SUBSECTION, "QUALIFIED  MEDICAL  PROVIDER  OR
 FIRST RESPONDER" MEANS ANY PHYSICIAN, PHYSICIAN ASSISTANT, NURSE PRACTI-
 TIONER,  NURSE, PHARMACIST, RESPIRATORY THERAPIST, LAW ENFORCEMENT OFFI-
 CER, EMERGENCY MEDICAL TECHNICIAN, PARAMEDIC,  AMBULANCE  DRIVER,  FIRE-
 FIGHTER OR GENERAL EMPLOYEE OF A HOSPITAL, NURSING HOME OR OTHER MEDICAL
 CARE FACILITY CHARGED WITH CARING FOR OR PROVIDING SERVICES WITH RESPECT
 TO  AND  WHO  HAS DIRECT CONTACT WITH DIAGNOSED COVID-19 PATIENTS IN THE
 COURSE OF HIS OR HER EMPLOYMENT  DURING  THE  NOVEL  CORONAVIRUS  PUBLIC
 HEALTH  EMERGENCY DECLARED BY THE SECRETARY OF HEALTH AND HUMAN SERVICES
 ON JANUARY THIRTY-FIRST, TWO THOUSAND TWENTY, UNDER SECTION 319  OF  THE
 PUBLIC HEALTH SERVICE ACT (42 U.S.C. 247D); AND
   (3)  THE  COMMISSIONER  SHALL  PROMULGATE  AND IMPLEMENT ALL RULES AND
 REGULATIONS ESTABLISHING ELIGIBILITY AND OTHER REQUIREMENTS TO IMPLEMENT
 THE PROVISIONS OF THIS SUBSECTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06636-01-1

 S. 4373                             2
 
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed January 1, 2022; provided, however, that such expiration
 and  repeal shall not affect the validity of the tax credits provided by
 this act.