NY State Senate Bill 2021-S6782B

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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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 19, 2022	print number 6782b
May 19, 2022	amend (t) and recommit to budget and revenue
Apr 19, 2022	print number 6782a
Apr 19, 2022	amend and recommit to budget and revenue
Jan 05, 2022	referred to budget and revenue
May 17, 2021	referred to budget and revenue

Bill Amendments

Original

B (Active)

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 Other Legislative Sessions:: 2023-2024: A2871
2025-2026: A5182

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

                                
 
BILL NUMBER: S6782

SPONSOR: REICHLIN-MELNICK
 
TITLE OF BILL:

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

 
PURPOSE:

Establishes 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
provides the repeal of such provisions.

 
SUMMARY OF PROVISIONS:

Section 1. Establishes a frontline healthcare worker tax credit. This

tax credit shall not exceed $2,500. The tax credit will be available to
any frontline health care or long term care facility worker who, as part
of their job, provided services in or to a licensed medical care facili-
ty or long-term care facility that had at least one confirmed case of
COVID-19 at the time the Governor's declaration of emergency related to
COVID was in effect. This section also provides definitions for "front-
line health care worker" and "longterm care facility worker".

Section 2. Establishes an effective date.

 
JUSTIFICATION:

Frontline healthcare workers bore the brunt of the COVID-19 pandemic and
often put the health and safety of New York State residents before their
own. Establishing a tax credit for frontline healthcare workers to
reward their heroic efforts as this pandemic continues would be a small
but meaningful display of appreciation.

 
LEGISLATIVE HISTORY:

No prior legislative history.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately after it shall have become law.

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.

                                                            LBD10709-05-1

 S. 6782                             2
 
 MEDICAL  CARE  FACILITIES  AND  URGENT  CARE  CLINICS, AND OTHERS HAVING
 DIRECT CONTACT WITH PATIENTS OR INFECTIOUS  MATERIALS  WHOSE  EMPLOYMENT
 REQUIRES LICENSURE OR CERTIFICATION BY THE STATE; AND
   (B) "LONG-TERM CARE FACILITY WORKER" MEANS ANY EMPLOYEE IN SUCH FACIL-
 ITY  WHO REGULARLY WORKS OR INTERACTS WITH RESIDENTS WHO ARE POSITIVE OR
 AT HIGH RISK FOR COVID-19 INCLUDING  BUT  NOT  LIMITED  TO  DIRECT  CARE
 PROVIDERS  AT  NURSING  HOMES,  ASSISTED  LIVING  FACILITIES,  AND STATE
 SUPPORTED LIVING CENTERS, PHYSICIANS, NURSES, PERSONAL CARE  ASSISTANTS,
 CUSTODIAL, FOOD SERVICE STAFF AND OTHERS WHOSE EMPLOYMENT IN SUCH FACIL-
 ITIES REQUIRES DIRECT CONTACT WITH RESIDENTS OR INFECTIOUS MATERIALS.
   §  2.  This  act shall take effect immediately and shall expire and be
 deemed repealed on and after December 31, 2021.

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 Other Legislative Sessions:: 2023-2024: A2871
2025-2026: A5182

2021-S6782A - Summary

2021-S6782A - Sponsor Memo

                                 
BILL NUMBER: S6782A

SPONSOR: REICHLIN-MELNICK
 
TITLE OF BILL:

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

 
PURPOSE:

Establishes 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
provides the repeal of such provisions.

 
SUMMARY OF PROVISIONS:

Section 1. Establishes a frontline healthcare worker tax credit. This
tax credit shall not exceed $2,500. The tax credit will be available to

any frontline health care or long term care facility worker who, as part
of their job, provided services in or to a licensed medical care facili-
ty or long-term care facility that had at least one confirmed case of
COVID-19 at the time the Governor's declaration of emergency related to
COVID was in effect. This section also provides definitions for "front-
line health care worker" and "longterm care facility worker".

Section 2. Establishes an effective date.

 
JUSTIFICATION:

Frontline healthcare workers bore the brunt of the COVID-19 pandemic and
often put the health and safety of New York State residents before their
own. Establishing a tax credit for frontline healthcare workers to
reward their heroic efforts as this pandemic continues would be a small
but meaningful display of appreciation.

 
LEGISLATIVE HISTORY:

No prior legislative history.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately after it shall have become law.

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

 S. 6782--A                          2
 
 WITH  SYMPTOMATIC  PATIENTS,  HEALTHCARE  WORKERS  IN  CORRECTIONS   AND
 DETENTION  FACILITIES,  DIRECT  CARE  STAFF  IN  FREESTANDING  EMERGENCY
 MEDICAL CARE FACILITIES AND  URGENT  CARE  CLINICS,  AND  OTHERS  HAVING
 DIRECT  CONTACT  WITH  PATIENTS OR INFECTIOUS MATERIALS WHOSE EMPLOYMENT
 REQUIRES LICENSURE OR CERTIFICATION BY THE STATE; AND
   (B) "LONG-TERM CARE FACILITY WORKER" MEANS ANY EMPLOYEE IN SUCH FACIL-
 ITY WHO REGULARLY WORKS OR INTERACTS WITH RESIDENTS WHO ARE POSITIVE  OR
 AT  HIGH  RISK  FOR  COVID-19  INCLUDING  BUT NOT LIMITED TO DIRECT CARE
 PROVIDERS AT  NURSING  HOMES,  ASSISTED  LIVING  FACILITIES,  AND  STATE
 SUPPORTED  LIVING CENTERS, PHYSICIANS, NURSES, PERSONAL CARE ASSISTANTS,
 CUSTODIAL, FOOD SERVICE STAFF AND OTHERS WHOSE EMPLOYMENT IN SUCH FACIL-
 ITIES REQUIRES DIRECT CONTACT WITH RESIDENTS OR INFECTIOUS MATERIALS.
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed on and after December 31, 2022.

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 Other Legislative Sessions:: 2023-2024: A2871
2025-2026: A5182

2021-S6782B (ACTIVE) - Summary

2021-S6782B (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S6782B

SPONSOR: REICHLIN-MELNICK
 
TITLE OF BILL:

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

 
PURPOSE:

Establishes 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
provides the repeal of such provisions.

 
SUMMARY OF PROVISIONS:

Section 1. Establishes a frontline healthcare worker tax credit. This
tax credit shall not exceed $2,500. The tax credit will be available to
any frontline health care or long term care facility worker who, as part
of their job, provided services in or to a licensed medical care facili-

ty or long-term care facility that had at least one confirmed case of
COVID-19 at the time the Governor's declaration of emergency related to
COVID was in effect. This section also provides definitions for "front-
line health care worker" and "longterm care facility worker".

Section 2. Establishes an effective date.

 
JUSTIFICATION:

Frontline healthcare workers bore the brunt of the COVID-19 pandemic and
often put the health and safety of New York State residents before their
own. Establishing a tax credit for frontline healthcare workers to
reward their heroic efforts as this pandemic continues would be a small
but meaningful display of appreciation.

 
LEGISLATIVE HISTORY:

No prior legislative history.

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately after it shall have become law.

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

 
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (ooo) to read as follows:
   (OOO)  FRONTLINE  WORKER ASSISTANCE CREDIT. (1) ALLOWANCE OF CREDIT. A
 TAXPAYER THAT IS EMPLOYED BY A STATE, COUNTY, MUNICIPALITY, TOWN,  LOCAL
 GOVERNMENT, OR AUTHORITY, AND WAS MANDATED BY THEIR EMPLOYER TO BE PHYS-
 ICALLY  PRESENT  AT  THEIR  JOB SITE OR JOB LOCATION DURING THE COVID-19
 PANDEMIC AND HAS NOT RECEIVED  ADDITIONAL  COMPENSATION  PURSUANT  TO  A
 FEDERAL,  STATE  OR  LOCAL  AWARD,  GRANT  OR RETENTION PAYMENT SHALL BE
 ALLOWED AN ANNUAL CREDIT OF ONE THOUSAND DOLLARS AGAINST THE TAX IMPOSED
 BY THIS ARTICLE.
   (2) OVERPAYMENT. IF THE  AMOUNT  OF  THE  CREDIT  ALLOWED  UNDER  THIS
 SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR THE TAXA-
 BLE  YEAR,  THE  EXCESS  SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
 CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  SIX
 HUNDRED  EIGHTY-SIX  OF THIS ARTICLE, PROVIDED HOWEVER, NO INTEREST WILL
 BE PAID THEREON.
   § 4. This act shall take effect immediately and shall  expire  and  be
 deemed repealed on and after December 31, 2022.

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Senate Bill S6782B

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Actions

Bill Amendments

2021-S6782 - Details

2021-S6782 - Summary

2021-S6782 - Sponsor Memo

2021-S6782 - Bill Text download pdf

2021-S6782A - Details

2021-S6782A - Summary

2021-S6782A - Sponsor Memo

2021-S6782A - Bill Text download pdf

2021-S6782B (ACTIVE) - Details

2021-S6782B (ACTIVE) - Summary

2021-S6782B (ACTIVE) - Sponsor Memo

2021-S6782B (ACTIVE) - Bill Text download pdf

Comments

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Senate Bill S6782B

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Sponsored By

Elijah Reichlin-Melnick

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

Actions

Bill Amendments

2021-S6782 - Details

2021-S6782 - Summary

2021-S6782 - Sponsor Memo

2021-S6782 - Bill Text download pdf

2021-S6782A - Details

2021-S6782A - Summary

2021-S6782A - Sponsor Memo

2021-S6782A - Bill Text download pdf

2021-S6782B (ACTIVE) - Details

2021-S6782B (ACTIVE) - Summary

2021-S6782B (ACTIVE) - Sponsor Memo

2021-S6782B (ACTIVE) - Bill Text download pdf

Comments