senate Bill S8140

2021-2022 Legislative Session

Establishes a tax deduction for attorney expenses for pro bono representation of sexual harassment, harassment, or discrimination claims

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Finance Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 11, 2022 reported and committed to finance
Jan 26, 2022 referred to budget and revenue

Votes

view votes

May 11, 2022 - Budget and Revenue committee Vote

S8140
6
0
committee
6
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Budget and Revenue committee vote details

Budget and Revenue Committee Vote: May 11, 2022

aye wr (1)

S8140 (ACTIVE) - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L

S8140 (ACTIVE) - Summary

Establishes a tax deduction for attorney expenses for pro bono representation of sexual harassment, harassment, or discrimination claims.

S8140 (ACTIVE) - Sponsor Memo

S8140 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8140
 
                             I N  S E N A T E
 
                             January 26, 2022
                                ___________
 
 Introduced by Sen. GOUNARDES -- 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 establishing a tax deduction
   for attorney pro bono representation of sexual harassment, harassment,
   or discrimination claims
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (c) of section 612 of the tax law is amended  by
 adding a new paragraph 46 to read as follows:
   (46)  PAYMENT  NOT  IN  EXCESS OF SEVEN THOUSAND FIVE HUNDRED DOLLARS,
 EQUAL TO EXPENSES INCURRED AND ACTUALLY PAID BY AN ATTORNEY TAXPAYER  IN
 SUCH  ATTORNEY  TAXPAYER'S PRO BONO REPRESENTATION OF A COMPLAINANT IN A
 SEXUAL HARASSMENT, HARASSMENT, OR DISCRIMINATION CASE, TO THE EXTENT NOT
 DEDUCTIBLE IN DETERMINING FEDERAL ADJUSTED GROSS INCOME  AND  NOT  REIM-
 BURSED.  SUCH  DEDUCTION  SHALL  ONLY INCLUDE EXPENSES FOR SUCH ATTORNEY
 TAXPAYER'S PRO BONO  REPRESENTATION  OF  A  COMPLAINANT  IN  ONE  SEXUAL
 HARASSMENT,  HARASSMENT,  OR DISCRIMINATION CASE WITHIN THE SAME TAXABLE
 YEAR. FOR THE PURPOSES OF THIS PARAGRAPH, THE FOLLOWING TERMS SHALL HAVE
 THE FOLLOWING MEANINGS:
   (A) "SEXUAL HARASSMENT, HARASSMENT, OR DISCRIMINATION CASE" SHALL MEAN
 ANY CASE INVOLVING ANY UNLAWFUL DISCRIMINATORY PRACTICES  SET  FORTH  IN
 SUBDIVISION ONE OF SECTION TWO HUNDRED NINETY-SIX OF THE EXECUTIVE LAW.
   (B) "ATTORNEY TAXPAYER" SHALL MEAN A TAXPAYER WHO IS LICENSED TO PRAC-
 TICE LAW IN THIS STATE.
   § 2. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2023.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14423-02-2


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