Bill Text: NY S00610 | 2019-2020 | General Assembly | Introduced


Bill Title: Enacts the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act"; directs the commissioner of transportation to establish a rural integrated transportation demonstration program in 6 rural counties; establishes a tax credit for integrated business enterprise investments; extends eligibility for the credit for employment of persons with disabilities to taxpayers employing persons with disabilities, who are certified by the office for people with developmental disabilities, on a full-time or part-time basis.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-01-09 - REFERRED TO TRANSPORTATION [S00610 Detail]

Download: New_York-2019-S00610-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                           610
                               2019-2020 Regular Sessions
                    IN SENATE
                                       (Prefiled)
                                     January 9, 2019
                                       ___________
        Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Transportation
        AN ACT to amend the transportation law and the tax law, in  relation  to
          enacting  the  "integrated employment, economic development and safety
          net system for individuals with intellectual and  developmental  disa-
          bilities act"
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Short title. This act shall be known and may  be  cited  as
     2  the  "integrated  employment, economic development and safety net system
     3  for individuals with intellectual and developmental disabilities act".
     4    § 2. Legislative findings and intent. The legislature hereby finds and
     5  declares that many citizens with intellectual and developmental disabil-
     6  ities can be productive members of the general workforce in the  state's
     7  counties and that with planning, funding realignment, employer tax cred-
     8  its,  additional  resources  where necessary, and better coordination of
     9  existing state, federal and rural resources, employment for  such  indi-
    10  viduals will increase significantly.
    11    The legislature further finds and declares that because of age, sever-
    12  ity  of disability or other factors, many individuals offered the oppor-
    13  tunity will be unable to participate in the general workforce. Therefore
    14  there must continue to be a safety  net  employment  system  to  provide
    15  opportunities  for  such  individuals to work alongside their peers with
    16  and without disabilities.
    17    Finally, the legislature recognizes that economy  and  efficiency  are
    18  best  served  by utilizing the existing and extensive infrastructure for
    19  purposes of providing appropriate  integrated  employment  and  spurring
    20  economic development.
    21    §  3.  Section 14 of the transportation law is amended by adding a new
    22  subdivision 36 to read as follows:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04329-01-9

        S. 610                              2
     1    36. The commissioner shall, in cooperation with  the  commissioner  of
     2  developmental  disabilities, establish a rural integrated transportation
     3  demonstration program, similar to such program as described  in  section
     4  seventy-three-e  of  this  chapter, in six counties, each having a popu-
     5  lation  of not more than two hundred thousand according to the two thou-
     6  sand ten federal census. The commissioner shall direct a  transportation
     7  provider  in  each  such  county  to study how the coordination of local
     8  human service agencies providing transportation in a  rural  county  can
     9  increase  transportation opportunities for integrated supported environ-
    10  ment employment to individuals with intellectual and developmental disa-
    11  bilities in accordance with section 13.41 of  the  mental  hygiene  law.
    12  Such pilot shall provide that where a participating human service agency
    13  operates  transportation  services  for transportation-disabled persons,
    14  the agency shall be authorized to provide coordinated transportation  to
    15  other  enrolled  human service agency riders while remaining exempt from
    16  the provisions of article seven of this chapter, unless such transporta-
    17  tion services are open to the public. The commissioner, in  establishing
    18  and  operating  the  program,  shall consider the availability of public
    19  transportation, public safety concerns and the duplication of  services.
    20  Each  transportation  provider  participating in the program shall study
    21  the cost benefits of coordinating transportation, the quality of  trans-
    22  portation, access for client populations and the outcomes of individuals
    23  receiving  the services.  Every transportation provider shall report its
    24  findings to the commissioner and the commissioner of developmental disa-
    25  bilities who shall jointly evaluate  the  findings  of  the  study,  and
    26  report  thereon  to  the governor, the temporary president of the senate
    27  and the speaker of the assembly.
    28    § 4. The tax law is amended by adding a new  section  44  to  read  as
    29  follows:
    30    §  44.  Credit  for  integrated  business  enterprise investments. (a)
    31  Allowance of credit. A taxpayer, that is an integrated  business  enter-
    32  prise,  subject to tax under article nine, nine-A, twenty-two or thirty-
    33  three of this chapter shall be allowed a credit against such tax, pursu-
    34  ant to the provisions referenced in subdivision (c) of this section. The
    35  credit shall be allowed during the tax year an integrated work  environ-
    36  ment, in which a qualified investment is made by the taxpayer, is placed
    37  in  service. The credit shall be equal to five percent of the taxpayer's
    38  qualified investment.
    39    (b) Definitions. As used in this section, the  following  terms  shall
    40  have the following meanings:
    41    (1)  Integrated  business  enterprise.   The term "integrated business
    42  enterprise" means a business which is owned, operated or controlled by a
    43  home and community based services waiver provider that employs  individ-
    44  uals  with  developmental disabilities and non-disabled individuals, and
    45  which is determined by the commissioner of developmental disabilities to
    46  provide competitive employment to persons with  developmental  disabili-
    47  ties.
    48    (2) Qualified investment. The term "qualified investment" means moneys
    49  spent  for the purchase of buildings and tangible personal property with
    50  a useful life of four or more years, which are used in the production of
    51  an integrated work environment.
    52    (c) Cross-references. For application of the credit  provided  for  in
    53  this section, see the following provisions of this chapter:
    54    (1) Article 9: Section 187-t,
    55    (2) Article 9-A: Section 210-B: subdivision 53,
    56    (3) Article 22: Section 606: subsections (i) and (jjj),

        S. 610                              3
     1    (4) Article 33: section 1511: subdivision (dd).
     2    §  5. Subdivision 2 of section 187-a of the tax law, as added by chap-
     3  ter 142 of the laws of 1997, is amended to read as follows:
     4    2. Qualified employee. A qualified employee is an individual:
     5    (a) who is certified by the education department  or  the  office  for
     6  people  with developmental disabilities, or in the case of an individual
     7  who is blind or visually handicapped, by the  state  agency  responsible
     8  for  provision  of  vocational  rehabilitation services to the blind and
     9  visually handicapped: (i) as a person with a  disability  which  consti-
    10  tutes  or  results  in  a substantial handicap to employment and (ii) as
    11  having completed or as receiving services under either an individualized
    12  written rehabilitation plan approved by the education department  or  an
    13  individualized  service plan approved pursuant to the regulations of the
    14  commissioner  of  developmental  disabilities,  or  other  state  agency
    15  responsible  for  providing  vocational  rehabilitation services to such
    16  individual; and
    17    (b) who has worked on a full-time basis for the employer who is claim-
    18  ing the credit for at least one hundred  eighty  days  or  four  hundred
    19  hours,  or,  for  an  individual certified by the office for people with
    20  developmental disabilities, has worked on a full-time or part-time basis
    21  for the employer who is claiming the credit for  at  least  one  hundred
    22  days or four hundred hours.
    23    §  6.  The tax law is amended by adding a new section 187-t to read as
    24  follows:
    25    § 187-t. Credit for integrated  business  enterprise  investments.  1.
    26  Allowance  of  credit.  A  taxpayer  shall  be  allowed  a credit, to be
    27  computed as provided in section forty-four of this chapter, against  the
    28  taxes imposed by this article. Provided, however that the amount of such
    29  credit  allowable  against the tax imposed by section one hundred eight-
    30  four of this article shall be the excess of the amount  of  such  credit
    31  over  the  amount  of any credit allowed by this section against the tax
    32  imposed by section one hundred eighty-three of this article.
    33    2. Carryover. In no event shall  the  credit  under  this  section  be
    34  allowed  in an amount which will reduce the tax payable to less than the
    35  applicable minimum tax fixed by section one hundred eighty-three of this
    36  article. If, however, the amount of credit allowable under this  section
    37  for any taxable year reduces the tax to such amount, any amount of cred-
    38  it  not  deductible  in  such  taxable  year  may be carried over to the
    39  following year or years, for up to fifteen years, and  may  be  deducted
    40  from the taxpayer's tax for such year or years.
    41    §  7. Paragraph (b) of subdivision 12 of section 210-B of the tax law,
    42  as added by section 17 of part A of chapter 59 of the laws of  2014,  is
    43  amended to read as follows:
    44    (b) Qualified employee. A qualified employee is an individual:
    45    (1)  who  is  certified  by the education department or the office for
    46  people with developmental disabilities, or in the case of an  individual
    47  who  is  blind  or visually handicapped, by the state agency responsible
    48  for provision of vocational rehabilitation services  to  the  blind  and
    49  visually  handicapped:  (i)  as a person with a disability which consti-
    50  tutes or results in a substantial handicap to  employment  and  (ii)  as
    51  having completed or as receiving services under either an individualized
    52  written  rehabilitation  plan approved by the education department or an
    53  individualized service plan approved pursuant to the regulations of  the
    54  commissioner  of  developmental  disabilities,  or  other  state  agency
    55  responsible for providing vocational  rehabilitation  services  to  such
    56  individual; and

        S. 610                              4
     1    (2) who has worked on a full-time basis for the employer who is claim-
     2  ing  the  credit  for  at  least one hundred eighty days or four hundred
     3  hours, or, for an individual certified by the  office  for  people  with
     4  developmental disabilities, has worked on a full-time or part-time basis
     5  for  the  employer  who  is claiming the credit for at least one hundred
     6  days or four hundred hours.
     7    § 8. Section 210-B of the tax law is amended by adding a new  subdivi-
     8  sion 53 to read as follows:
     9    53.  Credit for integrated business enterprise investments. (a) Allow-
    10  ance of credit. A taxpayer shall be allowed a credit, to be computed  as
    11  provided  in section forty-four of this chapter, against the tax imposed
    12  by this article.
    13    (b) Carryover. The credit allowed under this subdivision for any taxa-
    14  ble year shall not reduce the tax due for such year  to  less  than  the
    15  amount  prescribed  in  paragraph  (d) of subdivision one of section two
    16  hundred ten of this article. However, if the amount of credit  allowable
    17  under  this  subdivision  for  any  taxable year reduces the tax to such
    18  amount, any amount of credit not deductible in such taxable year may  be
    19  carried  over  to  the following year or years, for up to fifteen years,
    20  and may be deducted from the taxpayer's tax for such year or years.
    21    § 9. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
    22  of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
    23  follows:
    24  (xliv) Credit for                    Amount of credit
    25  integrated business enterprise       under subdivision
    26  investments under                    fifty-three of section
    27  subsection (jjj)                     two hundred ten-B
    28    § 10. Paragraph 2 of subsection (o) of section 606 of the tax law,  as
    29  added by chapter 142 of the laws of 1997, is amended to read as follows:
    30    (2) Qualified employee. A qualified employee is an individual:
    31    (A)  who  is  certified  by the education department or the office for
    32  people with developmental disabilities, or in the case of an  individual
    33  who  is  blind  or visually handicapped, by the state agency responsible
    34  for provision of vocation rehabilitation services to the blind and visu-
    35  ally handicapped: (i) as a person with a disability which constitutes or
    36  results in a substantial handicap  to  employment  and  (ii)  as  having
    37  completed  or as receiving services under either an individualized writ-
    38  ten rehabilitation plan approved by the education department or an indi-
    39  vidualized service plan approved pursuant  to  the  regulations  of  the
    40  commissioner  of  developmental  disabilities,  or  other  state  agency
    41  responsible for providing vocational  rehabilitation  services  to  such
    42  individual; and
    43    (B) who has worked on a full-time basis for the employer who is claim-
    44  ing  the  credit  for  at  least one hundred eighty days or four hundred
    45  hours, or, for an individual certified by the  office  for  people  with
    46  developmental disabilities, has worked on a full-time or part-time basis
    47  for  the  employer  who  is claiming the credit for at least one hundred
    48  days or four hundred hours.
    49    § 11. Section 606 of the tax law is amended by adding a new subsection
    50  (jjj) to read as follows:
    51    (jjj) Credit  for  integrated  business  enterprise  investments.  (1)
    52  Allowance  of  credit.  A  taxpayer  shall  be  allowed  a credit, to be
    53  computed as provided in section forty-four of this chapter, against  the
    54  tax imposed by this article.
    55    (2) Carryover. If the amount of credit allowable under this subsection
    56  for  any taxable year shall exceed the taxpayer's tax for such year, the

        S. 610                              5
     1  excess may be carried over to the following year or  years,  for  up  to
     2  fifteen years, and may be deducted from the taxpayer's tax for such year
     3  or years.
     4    §  12.  Paragraph 2 of subdivision (j) of section 1511 of the tax law,
     5  as added by chapter 142 of the laws of  1997,  is  amended  to  read  as
     6  follows:
     7    (2) Qualified employee. A qualified employee is an individual:
     8    (A)  who  is  certified  by the education department or the office for
     9  people with developmental disabilities, or in the case of an  individual
    10  who  is  blind  or visually handicapped, by the state agency responsible
    11  for provision of vocational rehabilitation services  to  the  blind  and
    12  visually  handicapped:  (i)  as a person with a disability which consti-
    13  tutes or results in a substantial handicap to  employment  and  (ii)  as
    14  having completed or as receiving services under either an individualized
    15  written  rehabilitation  plan approved by the education department or an
    16  individualized service plan approved pursuant to the regulations of  the
    17  commissioner  of  developmental  disabilities,  or  other  state  agency
    18  responsible for providing vocational  rehabilitation  services  to  such
    19  individual; and
    20    (B) who has worked on a full-time basis for the employer who is claim-
    21  ing  the  credit  for  at  least one hundred eighty days or four hundred
    22  hours, or, for an individual certified by the  office  for  people  with
    23  developmental disabilities, has worked on a full-time or part-time basis
    24  for  the  employer  who  is claiming the credit for at least one hundred
    25  days or four hundred hours.
    26    § 13. Section 1511 of the tax law is amended by adding a new  subdivi-
    27  sion (dd) to read as follows:
    28    (dd) Credit for integrated business enterprise investments. (1) Allow-
    29  ance  of credit. A taxpayer shall be allowed a credit, to be computed as
    30  provided in section  forty-four  of  this  chapter,  against  the  taxes
    31  imposed by this article.
    32    (2)  Carryover. The credit and carryovers of such credit allowed under
    33  this subdivision for any taxable  year  shall  not,  in  the  aggregate,
    34  reduce  the  tax due for such year to less than the minimum tax fixed by
    35  paragraph four of subdivision (a) of section fifteen hundred two of this
    36  article or by section fifteen hundred two-a of this  article,  whichever
    37  is  applicable.  However,  if the amount of credit or carryovers of such
    38  credit, or both, allowed under this subdivision  for  any  taxable  year
    39  reduces  the tax to such amount, then any amount of credit or carryovers
    40  of such credit thus not deductible in such taxable year may  be  carried
    41  over to the following year or years, for up to fifteen years, and may be
    42  deducted from the taxpayer's tax for such year or years.
    43    §  14.  This  act  shall take effect immediately, except that sections
    44  four, five, six, seven, eight, nine, ten and eleven of  this  act  shall
    45  take effect on the first of January next succeeding the date on which it
    46  shall have become a law.
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