NY State Senate Bill 2023-S7092

Current 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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
May 17, 2023	referred to budget and revenue

2023-S7092 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L

2023-S7092 (ACTIVE) - Summary

Establishes a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2024.

2023-S7092 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S7092

SPONSOR: RAMOS
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax credit
for the payment of union dues

 
PURPOSE:

This bill allows taxpayers to claim their union dues as refundable tax
credit.   
SUMMARY OF PROVISIONS:

Section 1 amends section 606 of the tax law to allow a tax credit for
qualified union dues paid to a labor organization. The definitions of
"bargaining representative," "labor organization," and "qualified union
dues" are also added.

Section 2 establishes the effective date.

 
JUSTIFICATION:

Unions provide a necessary support system for workers' rights, advocat-
ing for higher wages, safer working conditions, longer paid leave, and
expansive retirement benefits. They serve as a safeguard for their work-
ers, preventing employers from exploiting them at will.

However, the effort to unionize is often met with aggressive opposition.
One popular tactic used to undermine unions is employers claiming that
the money spent on union dues is wasteful and should deter workers from
joining. This legislation aims to challenge this narrative.

Prior to the 2017 federal "Tax Cuts and Jobs Act," workers were allowed
to deduct unreimbursed business expenses, including union dues, from
their taxes. However, the "Tax Cuts and Jobs Act" reversed this right.
With this legislation, New York State can once again provide a tax cred-
it for union dues paid. It is crucial for New Yorkers not to be discour-
aged by union dues when seeking proper representation of their rights in
the workforce.

 
LEGISLATIVE HISTORY:

New Bill

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
Immediately.

2023-S7092 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7092
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               May 17, 2023
                                ___________
 
 Introduced  by  Sen.  RAMOS  -- 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  credit
   for the payment of union dues
 
   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 (ppp) to read as follows:
   (PPP)  CREDIT FOR PAYMENT OF UNION DUES. (1) ALLOWANCE OF CREDIT.  FOR
 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-
 FOUR,  A  TAXPAYER  SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
 THIS ARTICLE, FOR QUALIFIED UNION DUES PAID  TO  A  LABOR  ORGANIZATION.
 THE  AMOUNT  OF THE CREDIT SHALL BE EQUAL TO THE AMOUNT OF THE QUALIFIED
 UNION DUES PAID TO A LABOR ORGANIZATION BY THE TAXPAYER DURING  THE  TAX
 YEAR.
   (2)  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.
   (3)  CLAIM  FOR  CREDIT.  ANY CLAIM FOR SUCH CREDIT SHALL BE MADE IN A
 MANNER PRESCRIBED BY THE COMMISSIONER AND SHALL INCLUDE  ANY  SUPPORTING
 DOCUMENTATION AS THE COMMISSIONER DEEMS NECESSARY.
   (4) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
   (I)  "BARGAINING REPRESENTATIVE" MEANS A LABOR ORGANIZATION RECOGNIZED
 BY AN EMPLOYER OR CERTIFIED BY THE COMMISSIONER OF LABOR AS THE SOLE AND
 EXCLUSIVE BARGAINING REPRESENTATIVE OF CERTAIN EMPLOYEES OF THE  EMPLOY-
 ER.
   (II)  "LABOR  ORGANIZATION" MEANS ANY ORGANIZATION OF ANY KIND, OR ANY
 AGENCY OR EMPLOYEE REPRESENTATION COMMITTEE OR PLAN, IN WHICH  EMPLOYEES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10421-02-3

 S. 7092                             2
 
 PARTICIPATE  AND  THAT  EXISTS  FOR THE PURPOSE, IN WHOLE OR IN PART, OF
 DEALING WITH EMPLOYERS CONCERNING  GRIEVANCES,  LABOR  DISPUTES,  WAGES,
 RATES OF PAY, HOURS OF EMPLOYMENT, OR CONDITIONS OF WORK.
   (III)  "QUALIFIED  UNION  DUES"  MEANS  THE TOTAL AMOUNT OF REIMBURSED
 DUES, FEES, ASSESSMENTS,  OR  OTHER  CHARGES  OR  EXPENSES  REQUIRED  OF
 MEMBERS  OF  OR  PUBLIC EMPLOYEES REPRESENTED BY A LABOR ORGANIZATION OR
 BARGAINING REPRESENTATIVE.
   § 2. This act shall take effect immediately.

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Senate Bill S7092

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee

2023-S7092 (ACTIVE) - Details

2023-S7092 (ACTIVE) - Summary

2023-S7092 (ACTIVE) - Sponsor Memo

2023-S7092 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S7092

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Sponsored By

Jessica Ramos

Current Bill Status - In Senate Committee Budget And Revenue Committee

2023-S7092 (ACTIVE) - Details

2023-S7092 (ACTIVE) - Summary

2023-S7092 (ACTIVE) - Sponsor Memo

2023-S7092 (ACTIVE) - Bill Text download pdf

Comments