Senate Bill S3134A

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3134--A
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2023
                                ___________
 
 Introduced  by Sens. MANNION, BROUK, CLEARE, HARCKHAM, KENNEDY, MATTERA,
   PALUMBO, RAMOS -- read twice and ordered printed, and when printed  to
   be  committed  to  the  Committee  on  Budget and Revenue -- 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
 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.
                                                            LBD03044-02-3
              

 S. 3134--A                          2
 
 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
 EMPLOYED OR CONTRACTED BY STATE OPERATED FACILITIES UNDER  THE  AUSPICES
 OF  THE  OFFICE  OF  MENTAL  HEALTH  OR OFFICE OF ADDICTION SERVICES AND
 SUPPORTS, AND NOT-FOR-PROFIT PROVIDERS LICENSED, FUNDED, APPROVED AND/OR
 CERTIFIED BY THE OFFICE OF MENTAL HEALTH  OR  THE  OFFICE  OF  ADDICTION
 SERVICES AND SUPPORTS.
   (3)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH YEAR, THE  EXCESS  WILL
 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.
   § 2. This act shall take effect immediately.