Senate Bill S6782B

2021-2022 Legislative Session

Enacts the frontline worker assistance act

download bill text pdf

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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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Bill Amendments

2021-S6782 - Details

See Assembly Version of this Bill:
A9928
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606 Tax L
Versions Introduced in 2023-2024 Legislative Session:
A2871

2021-S6782 - 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-S6782 - Sponsor Memo

2021-S6782 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6782
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 17, 2021
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

2021-S6782A - Details

See Assembly Version of this Bill:
A9928
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606 Tax L
Versions Introduced in 2023-2024 Legislative Session:
A2871

2021-S6782A - 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-S6782A - Sponsor Memo

2021-S6782A - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6782--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 17, 2021
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue -- recommitted to the Committee on Budget and Revenue in accordance
   with Senate Rule 6, sec. 8  --  committee  discharged,  bill  amended,
   ordered reprinted as amended and recommitted to said committee

 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 (ooo) to read as follows:
   (OOO) 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10709-08-2

2021-S6782B (ACTIVE) - Details

See Assembly Version of this Bill:
A9928
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606 Tax L
Versions Introduced in 2023-2024 Legislative Session:
A2871

2021-S6782B (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-S6782B (ACTIVE) - Sponsor Memo

2021-S6782B (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6782--B
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                               May 17, 2021
                                ___________
 
 Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue -- recommitted to the Committee on Budget and Revenue in accordance
   with Senate Rule 6, sec. 8  --  committee  discharged,  bill  amended,
   ordered  reprinted  as  amended  and  recommitted to said committee --
   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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10709-09-2
 S. 6782--B                          2

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