S T A T E O F N E W Y O R K
________________________________________________________________________
2838
2023-2024 Regular Sessions
I N A S S E M B L Y
January 27, 2023
___________
Introduced by M. of A. SANTABARBARA -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to creating a wage tax credit
for employers who employ New York national guard men and women and
reservists
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 59 to read as follows:
59. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE
TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CRED-
IT, TO BE COMPUTED AS PROVIDED IN PARAGRAPH (B) OF THIS SUBDIVISION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE, IF IT EMPLOYS MEMBERS OF THE
NEW YORK NATIONAL GUARD AND RESERVES. PROVIDED, HOWEVER, SUCH TAXPAYER
SHALL COMPLY WITH THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT
RIGHTS ACT, AS FOUND IN SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED
STATES CODE.
(B) AMOUNT OF CREDIT. THE CREDIT ALLOWED PURSUANT TO PARAGRAPH (A) OF
THIS SUBDIVISION SHALL BE IN AN AMOUNT EQUAL TO FIFTEEN HUNDRED DOLLARS
FOR EACH NATIONAL GUARD OR RESERVE MEMBER EMPLOYED BY SUCH EMPLOYER AND
TWENTY-FIVE HUNDRED DOLLARS FOR EACH NATIONAL GUARD OR RESERVE MEMBER
EMPLOYED BY SUCH EMPLOYER WHO HAS COMPLETED OR RETURNED FROM A DEPLOY-
MENT OR ACTIVATION. PROVIDED, HOWEVER, THAT NO SUCH CREDIT ALLOWED UNDER
THIS SUBDIVISION SHALL EXCEED TWO THOUSAND FIVE HUNDRED DOLLARS FOR EACH
NATIONAL GUARD OR RESERVE MEMBER EMPLOYED BY SUCH EMPLOYER.
(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
SECTION TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF
CREDITS ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06089-01-3
A. 2838 2
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, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
§ 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (1) to read as follows:
(1) EMPLOYMENT OF NEW AMOUNT OF CREDIT
YORK NATIONAL GUARD AND UNDER SUBDIVISION
RESERVE MEMBERS CREDIT FIFTY-NINE OF SECTION
UNDER SUBSECTION (OOO) TWO HUNDRED TEN-B
§ 3. Section 606 of the tax law is amended by adding a new subsection
(ooo) to read as follows:
(OOO) EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE
TAX CREDIT. (1) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CRED-
IT, TO BE COMPUTED AS PROVIDED IN PARAGRAPH TWO OF THIS SUBSECTION,
AGAINST THE TAX IMPOSED BY THIS ARTICLE IF THEY EMPLOY MEMBERS OF THE
NEW YORK NATIONAL GUARD AND RESERVE. PROVIDED, HOWEVER, THEY SHALL
COMPLY WITH THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS
ACT, AS FOUND IN SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED STATES
CODE.
(2) AMOUNT OF CREDIT. THE CREDIT ALLOWED PURSUANT TO PARAGRAPH ONE OF
THIS SUBSECTION SHALL BE IN AN AMOUNT EQUAL TO ONE THOUSAND FIVE HUNDRED
DOLLARS FOR EACH NATIONAL GUARD OR RESERVE MEMBER EMPLOYED BY SUCH
EMPLOYER AND TWO THOUSAND FIVE HUNDRED DOLLARS FOR EACH NATIONAL GUARD
OR RESERVE MEMBER EMPLOYED BY SUCH EMPLOYER WHO HAS COMPLETED OR
RETURNED FROM A DEPLOYMENT OR ACTIVATION. PROVIDED, HOWEVER, THAT NO
SUCH CREDIT ALLOWED UNDER THIS SUBSECTION SHALL EXCEED TWO THOUSAND FIVE
HUNDRED DOLLARS FOR EACH NATIONAL GUARD OR RESERVE MEMBER EMPLOYED BY
SUCH EMPLOYER.
(3) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH 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, THAT NO INTEREST
SHALL BE PAID THEREON.
§ 4. This act shall take effect immediately and apply to taxable years
beginning on and after January 1, 2026.