Bill Text: NY A10304 | 2019-2020 | General Assembly | Introduced

New York Assembly Bill 10304 (Prior Session Legislation)

Introduced

Bill Title: Establishes a tax credit for first responders during the novel coronavirus, COVID-19, outbreak equal to the entire amount of income tax imposed during the applicable period.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-04-15 - referred to ways and means [A10304 Detail]

Download: New_York-2019-A10304-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          10304

                   IN ASSEMBLY

                                     April 15, 2020
                                       ___________

        Introduced  by  M. of A. STEC -- read once and referred to the Committee
          on Ways and Means

        AN ACT to amend the tax law, in relation to exempting state  income  tax
          for qualified first responders during the novel coronavirus, COVID-19,
          outbreak

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (kkk) to read as follows:
     3    (kkk)  First  responder  exemption. (1) A taxpayer that is a qualified
     4  first responder who provides services in a county that has at least  one
     5  confirmed  case of novel coronavirus, COVID-19, or who provides services
     6  in a licensed medical care facility which is located in such  a  county,
     7  shall  be allowed a credit against the tax imposed by this article equal
     8  to the entire amount of tax owed for the applicable period.
     9    (2) For the purpose of this subsection:
    10    (A) "qualified first responder" shall mean any physician, nurse, phar-
    11  macist, law enforcement officer, corrections officer, firefighter, emer-
    12  gency medical technician, or paramedic.
    13    (B) The term "applicable  period"  shall  mean  the  period  beginning
    14  February  fifteenth,  two  thousand twenty and ending on June fifteenth,
    15  two thousand twenty.
    16    (3) The commissioner may extend the applicable period for a period not
    17  to exceed three additional calendar months if it is determined that  the
    18  outbreak  of  novel  coronavirus,  COVID-19,  is to continue beyond June
    19  fifteenth, two thousand twenty.
    20    § 2. This act shall take effect immediately.



         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD16145-01-0