Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 02, 2021 |
referred to ways and means delivered to assembly passed senate |
May 25, 2021 |
amended on third reading 5180a |
May 24, 2021 |
advanced to third reading |
May 20, 2021 |
2nd report cal. |
May 19, 2021 |
1st report cal.1198 |
Mar 09, 2021 |
reported and committed to finance |
Feb 26, 2021 |
referred to budget and revenue |
Senate Bill S5180
2021-2022 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Assembly 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
Actions
Votes
Bill Amendments
2021-S5180 - Details
2021-S5180 - Sponsor Memo
BILL NUMBER: S5180 SPONSOR: BENJAMIN TITLE OF BILL: An act to amend the tax law, in relation to a tax credit for employment of an individual who has successfully completed a judicial diversion program or graduated from a drug court PURPOSE: This bill provides a tax credit for employers who agree to hire individ- uals who have either graduated from drug court or have successfully completed a judicial diversion program. SUMMARY OF PROVISIONS: Section one of the bill amends section 210-b of the tax law by adding a new subdivision 50 to provide a tax credit for employers who hire indi- viduals who have graduated from drug court or have successfully completed a judicial diversion program, provided that the individual
2021-S5180 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5180 2021-2022 Regular Sessions I N S E N A T E February 26, 2021 ___________ Introduced by Sen. BENJAMIN -- 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 a tax credit for employment of an individual who has successfully completed a judicial diversion program or graduated from a drug court 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. CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM DRUG COURT OR HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM. (A) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST THE TAX IMPOSED BY THIS ARTICLE, IF IT EMPLOYS AN INDIVIDUAL WHO HAS GRADUATED FROM DRUG COURT OR HAS SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM PURSU- ANT TO ARTICLE TWO HUNDRED SIXTEEN OF THE CRIMINAL PROCEDURE LAW, PROVIDED THAT SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR MORE PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER FOR A MINIMUM OF TWELVE MONTHS. (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL EQUAL THREE THOUSAND DOLLARS PER HIRED INDIVIDUAL FOR THE FIRST YEAR OF EMPLOYMENT AND AN ADDITIONAL ONE THOUSAND DOLLARS IF THE INDIVIDUAL REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS. (C) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF THIS SECTION. IF, HOWEVER, THE AMOUNT OF CREDITS ALLOWED UNDER THIS SUBDIVI- SION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
2021-S5180A (ACTIVE) - Details
2021-S5180A (ACTIVE) - Sponsor Memo
BILL NUMBER: S5180A SPONSOR: BENJAMIN TITLE OF BILL: An act to amend the tax law, in relation to a tax credit for employment of an individual who has successfully completed a judicial diversion program or graduated from a drug court PURPOSE: This bill provides a tax credit for employers who agree to hire individ- uals who have either graduated from drug court or have successfully completed a judicial diversion program. SUMMARY OF PROVISIONS: Section one of the bill amends section 210-b of the tax law by adding a new subdivision 50 to provide a tax credit for employers who hire indi- viduals who have graduated from drug court or have successfully completed a judicial diversion program, provided that the individual
2021-S5180A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5180--A Cal. No. 1198 2021-2022 Regular Sessions I N S E N A T E February 26, 2021 ___________ Introduced by Sen. BENJAMIN -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- reported favorably from said committee and committed to the Committee on Finance -- reported favorably from said committee, ordered to first and second report, ordered to a third reading, amended and ordered reprinted, retaining its place in the order of third reading AN ACT to amend the tax law, in relation to a tax credit for employment of an individual who has successfully completed a judicial diversion program or graduated from a drug court 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. CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM DRUG COURT OR HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM. (A) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST THE TAX IMPOSED BY THIS ARTICLE, IF IT EMPLOYS AN INDIVIDUAL WHO HAS GRADUATED FROM DRUG COURT OR HAS SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM PURSU- ANT TO ARTICLE TWO HUNDRED SIXTEEN OF THE CRIMINAL PROCEDURE LAW, PROVIDED THAT SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR MORE PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER FOR A MINIMUM OF TWELVE MONTHS. (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL EQUAL THREE THOUSAND DOLLARS PER HIRED INDIVIDUAL FOR THE FIRST YEAR OF EMPLOYMENT AND AN ADDITIONAL ONE THOUSAND DOLLARS IF THE INDIVIDUAL REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS. (C) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF THIS SECTION. IF, HOWEVER, THE AMOUNT OF CREDITS ALLOWED UNDER THIS SUBDIVI- EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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