S T A T E O F N E W Y O R K
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4373
2021-2022 Regular Sessions
I N S E N A T E
February 3, 2021
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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deemed repealed January 1, 2022; provided, however, that such expiration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.