Senate Bill S7643

2021-2022 Legislative Session

Establishes a tax credit for direct support professionals and direct care workers

download bill text pdf

Sponsored By

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

co-Sponsors

2021-S7643 - Details

See Assembly Version of this Bill:
A9200
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S3134, A3370

2021-S7643 - Summary

Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.

2021-S7643 - Sponsor Memo

2021-S7643 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7643
 
                             I N  S E N A T E
 
                              January 5, 2022
                                ___________
 
 Introduced  by Sens. MANNION, KENNEDY -- 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  tax  credit
   for direct support professionals
 
   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) DIRECT SUPPORT PROFESSIONAL CREDIT. (1) FOR TAXABLE YEARS BEGIN-
 NING  ON  AND  AFTER  JANUARY FIRST, TWO THOUSAND TWENTY-ONE, A RESIDENT
 TAXPAYER WHO IS EMPLOYED OR SERVES AS A DIRECT SUPPORT PROFESSIONAL  AND
 HAS  AN  ADJUSTED GROSS INCOME OF LESS THAN FIFTY THOUSAND DOLLARS SHALL
 BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS  ARTICLE  OF  UP  TO
 FIVE  THOUSAND  DOLLARS.  THE  AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS
 SUBSECTION SHALL BE REDUCED BY ONE HUNDRED DOLLARS FOR EACH ONE THOUSAND
 DOLLARS, OR FRACTION THEREOF, BY WHICH  THE  TAXPAYER'S  ADJUSTED  GROSS
 INCOME  EXCEEDS  FIFTY  THOUSAND  DOLLARS,  UP  TO  ONE HUNDRED THOUSAND
 DOLLARS. A RESIDENT TAXPAYER WHO IS  EMPLOYED  OR  SERVES  AS  A  DIRECT
 SUPPORT  PROFESSIONAL  AND HAS AN ADJUSTED GROSS INCOME OF MORE THAN ONE
 HUNDRED THOUSAND DOLLARS SHALL NOT BE ELIGIBLE TO RECEIVE A  TAX  CREDIT
 PURSUANT TO THIS SUBSECTION.
   (2)  FOR  PURPOSES  OF  THIS SUBSECTION, "DIRECT SUPPORT PROFESSIONAL"
 SHALL MEAN:
   (A) ANY  INDIVIDUAL  PROVIDING DIRECT CARE SUPPORT OR ANY  OTHER  FORM
 OF TREATMENT, SERVICES AND CARE FOR, OR WORKING  WITH,  INDIVIDUALS WITH
 DEVELOPMENTAL  DISABILITIES  AND  SHALL  INCLUDE INDIVIDUALS EMPLOYED OR
 CONTRACTED BY STATE OPERATED FACILITIES UNDER THE AUSPICES OF THE OFFICE
 FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES AND NOT-FOR-PROFIT  PROVIDERS
 LICENSED,  FUNDED,  APPROVED  AND/OR  CERTIFIED BY THE OFFICE FOR PEOPLE
 WITH DEVELOPMENTAL DISABILITIES; OR
   (B) ANY INDIVIDUAL PROVIDING ANY FORM OF DIRECT CARE  SUPPORT  OR  ANY
 OTHER  FORM  OF TREATMENT, SERVICES AND CARE FOR, OR WORKING  WITH INDI-
 VIDUALS WITH BEHAVIORAL HEALTH DIAGNOSIS AND SHALL  INCLUDE  INDIVIDUALS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

co-Sponsors

2021-S7643A (ACTIVE) - Details

See Assembly Version of this Bill:
A9200
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2023-2024 Legislative Session:
S3134, A3370

2021-S7643A (ACTIVE) - Summary

Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.

2021-S7643A (ACTIVE) - Sponsor Memo

2021-S7643A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7643--A
 
                             I N  S E N A T E
 
                              January 5, 2022
                                ___________
 
 Introduced  by Sens. MANNION, KENNEDY -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue -- 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  tax  credit
   for direct support professionals and direct care workers

   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)  DIRECT  SUPPORT PROFESSIONAL AND DIRECT CARE WORKER CREDIT. (1)
 FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO  THOUSAND
 TWENTY-ONE,  A  RESIDENT  TAXPAYER WHO IS EMPLOYED OR SERVES AS A DIRECT
 SUPPORT PROFESSIONAL OR DIRECT CARE WORKER AND  HAS  AN  ADJUSTED  GROSS
 INCOME  OF  LESS  THAN  FIFTY THOUSAND DOLLARS SHALL BE ALLOWED A CREDIT
 AGAINST THE TAX IMPOSED BY THIS ARTICLE OF UP TO FIVE THOUSAND  DOLLARS.
 THE  AMOUNT  OF  THE  CREDIT  ALLOWABLE  UNDER  THIS SUBSECTION SHALL BE
 REDUCED BY ONE HUNDRED DOLLARS FOR EACH ONE THOUSAND DOLLARS,  OR  FRAC-
 TION  THEREOF,  BY  WHICH  THE  TAXPAYER'S ADJUSTED GROSS INCOME EXCEEDS
 FIFTY THOUSAND DOLLARS, UP TO ONE HUNDRED THOUSAND DOLLARS.  A  RESIDENT
 TAXPAYER  WHO  IS EMPLOYED OR SERVES AS A DIRECT SUPPORT PROFESSIONAL OR
 DIRECT CARE WORKER AND HAS AN ADJUSTED GROSS INCOME  OF  MORE  THAN  ONE
 HUNDRED  THOUSAND  DOLLARS SHALL NOT BE ELIGIBLE TO RECEIVE A TAX CREDIT
 PURSUANT TO THIS SUBSECTION.
   (2) FOR PURPOSES OF THIS SUBSECTION, "DIRECT SUPPORT PROFESSIONAL" AND
 "DIRECT CARE WORKER" SHALL INCLUDE:
   (A) ANY  INDIVIDUAL  PROVIDING DIRECT CARE SUPPORT OR ANY  OTHER  FORM
 OF TREATMENT, SERVICES AND CARE FOR, OR WORKING  WITH,  INDIVIDUALS WITH
 DEVELOPMENTAL  DISABILITIES  AND  SHALL  INCLUDE INDIVIDUALS EMPLOYED OR
 CONTRACTED BY STATE OPERATED FACILITIES UNDER THE AUSPICES OF THE OFFICE
 FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES AND NOT-FOR-PROFIT  PROVIDERS
 LICENSED,  FUNDED,  APPROVED  AND/OR  CERTIFIED BY THE OFFICE FOR PEOPLE
 WITH DEVELOPMENTAL DISABILITIES; OR
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13391-05-2
              

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