Assembly Bill A3370A

2023-2024 Legislative Session

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

download bill text pdf

Sponsored By

Current 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

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Bill Amendments

co-Sponsors

multi-Sponsors

2023-A3370 - Details

See Senate Version of this Bill:
S3134
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A9200, S7643

2023-A3370 - 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.

2023-A3370 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3370
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE, JACOBSON, COLTON, L. ROSENTHAL,
   WOERNER, GUNTHER, SIMON, BURDICK, LUNSFORD, EPSTEIN,  McMAHON,  BRABE-
   NEC,  DeSTEFANO, TAGUE, PALMESANO, J. M. GIGLIO, SANTABARBARA, DAVILA,
   GALLAHAN, HAWLEY, BYRNES -- Multi-Sponsored by -- M. of A. LUPARDO  --
   read once and referred to the Committee on Ways and Means

 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 (bbb) to read as follows:
   (BBB) DIRECT SUPPORT PROFESSIONAL AND DIRECT CARE WORKER  CREDIT.  (1)
 FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-TWO, 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03044-01-3
              

co-Sponsors

multi-Sponsors

2023-A3370A (ACTIVE) - Details

See Senate Version of this Bill:
S3134
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A9200, S7643

2023-A3370A (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.

2023-A3370A (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3370--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 2, 2023
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE, JACOBSON, COLTON, L. ROSENTHAL,
   WOERNER, GUNTHER, SIMON, BURDICK, LUNSFORD, EPSTEIN,  McMAHON,  BRABE-
   NEC,  DeSTEFANO, TAGUE, PALMESANO, J. M. GIGLIO, SANTABARBARA, DAVILA,
   GALLAHAN,  HAWLEY,  BYRNES,  BENDETT,  MILLER,  MANKTELOW,  KELLES  --
   Multi-Sponsored  by  -- M. of A.  LUPARDO -- read once and referred to
   the Committee on Ways and Means -- 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 (bbb) to read as follows:
   (BBB)  DIRECT  SUPPORT PROFESSIONAL AND DIRECT CARE WORKER CREDIT. (1)
 FOR TAXABLE YEARS BEGINNING ON AND AFTER  JANUARY  FIRST,  TWO  THOUSAND
 TWENTY-FOUR,  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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD03044-03-3
              

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