Bill Text: NY A01604 | 2019-2020 | General Assembly | Introduced


Bill Title: Allows a tax credit for a taxpayer employing a person who is in recovery with an office of alcoholism and substance abuse services approved rehabilitation center.

Spectrum: Slight Partisan Bill (Democrat 16-10)

Status: (Introduced) 2019-01-15 - referred to ways and means [A01604 Detail]

Download: New_York-2019-A01604-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1604
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 15, 2019
                                       ___________
        Introduced  by  M.  of  A. JONES, D'URSO, BLAKE, DAVILA, CRESPO, CROUCH,
          WALSH, TAYLOR, WOERNER,  RIVERA,  DICKENS,  BYRNE,  WILLIAMS,  NORRIS,
          ARROYO, COOK, BARRON, AUBRY -- Multi-Sponsored by -- M. of A. BARCLAY,
          BLANKENBUSH,  GIGLIO,  HYNDMAN, SIMON -- read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation to a credit for  employment  of
          persons who are in recovery with an office of alcoholism and substance
          abuse services approved rehabilitation center
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. The tax law is amended by adding a  new  section  187-t  to
     2  read as follows:
     3    §  187-t. Credit for employment of persons who are in recovery with an
     4  office of alcoholism and substance  abuse  services  approved  rehabili-
     5  tation  center.    1. Allowance of credit. A taxpayer shall be allowed a
     6  credit, to be  computed  as  hereinafter  provided,  against  the  taxes
     7  imposed  by  this  article, other than the taxes imposed by sections one
     8  hundred eighty-six-a and one hundred eighty-six-e of this  article,  for
     9  employing  within the state a qualified employee. Provided, however, the
    10  amount of credit allowed by this section  against  the  tax  imposed  by
    11  section  one  hundred eighty-four of this article shall be the excess of
    12  the credit computed under this section over the amount of credit allowed
    13  by this section against the tax imposed by section one  hundred  eighty-
    14  three of this article.
    15    2. Qualified employee. A qualified employee is an individual who:
    16    (a)  is  in  recovery with an office of alcoholism and substance abuse
    17  services approved rehabilitation center; and
    18    (b) has worked on a full-time basis for the employer who  is  claiming
    19  the credit for at least one hundred eighty days or four hundred hours.
    20    3.  Amount  of  credit. Except as provided in subdivision four of this
    21  section, the amount of credit under this section  shall  be  thirty-five
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02902-01-9

        A. 1604                             2
     1  percent  of the first six thousand dollars in qualified first-year wages
     2  earned by each qualified employee. "Qualified  first-year  wages"  means
     3  wages paid or incurred by the taxpayer during the taxable year to quali-
     4  fied  employees which are attributable, with respect to any such employ-
     5  ee, to services rendered during the one-year period beginning  with  the
     6  day the employee begins work for the taxpayer.
     7    4.  Credit  where  federal  work  opportunity tax credit applies. With
     8  respect to any qualified employee whose qualified first-year wages under
     9  subdivision three of this section also constitute  qualified  first-year
    10  wages  for  purposes  of  the work opportunity tax credit for vocational
    11  rehabilitation referrals under section fifty-one of the internal revenue
    12  code, the amount of credit  under  this  section  shall  be  thirty-five
    13  percent of the first six thousand dollars in qualified second-year wages
    14  earned  by each such employee. "Qualified second-year wages" means wages
    15  paid or incurred by the taxpayer during the taxable  year  to  qualified
    16  employees  which are attributable, with respect to any such employee, to
    17  services rendered during the one-year period beginning  one  year  after
    18  the employee begins work for the taxpayer.
    19    5.  Carryover.  In  no  event  shall  the credit under this section be
    20  allowed in an amount which will reduce the tax payable to less than  the
    21  applicable minimum tax fixed by section one hundred eighty-three of this
    22  article.  If, however, the amount of credit allowable under this section
    23  for any taxable year reduces the tax to such amount, any amount of cred-
    24  it not deductible in such taxable  year  may  be  carried  over  to  the
    25  following  year or years and may be deducted from the taxpayer's tax for
    26  such year or years.
    27    6.  Coordination  with  federal  work  opportunity  tax  credit.   The
    28  provisions  of  sections fifty-one and fifty-two of the internal revenue
    29  code, as such sections applied on October first, nineteen hundred  nine-
    30  ty-six,  that  apply  to  the work opportunity tax credit for vocational
    31  rehabilitation referrals shall apply to the credit under this section to
    32  the  extent  that  such  sections  are  consistent  with  the   specific
    33  provisions of this section, provided that in the event of a conflict the
    34  provisions of this section shall control.
    35    §  2. This act shall take effect immediately, and shall apply to taxa-
    36  ble years beginning on and after January 1, 2020.
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