Bill Text: NY S05744 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2020-03-05 - PRINT NUMBER 5744B [S05744 Detail]

Download: New_York-2019-S05744-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5744

                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 14, 2019
                                       ___________

        Introduced  by Sens. BENJAMIN, SEWARD -- read twice and ordered printed,
          and when printed to be committed to the Committee on Budget and Reven-
          ue

        AN ACT to amend the tax law, in relation to a tax credit for  employment
          of  an  individual who has successfully completed a judicial diversion
          program or graduated from a drug court

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

     1    Section  1.  Section  210-B  of the tax law is amended by adding a new
     2  subdivision 54 to read as follows:
     3    54. Credit for employment of individuals who have graduated from  drug
     4  court  or  have successfully completed a judicial diversion program. (a)
     5  Allowance of credit. A  taxpayer  shall  be  allowed  a  credit,  to  be
     6  computed  as  provided  in  this subdivision, against the tax imposed by
     7  this article, if it employs an individual who has  graduated  from  drug
     8  court  or has successfully completed a judicial diversion program pursu-
     9  ant to article two  hundred  sixteen  of  the  criminal  procedure  law,
    10  provided  that such individual is employed for thirty-five hours or more
    11  per week and remains in the employ of such taxpayer  for  a  minimum  of
    12  twelve months.
    13    (b)  Amount of credit. A credit authorized by this section shall equal
    14  three thousand dollars per  hired  individual  for  the  first  year  of
    15  employment  and  an  additional  one  thousand dollars if the individual
    16  remains in employ for an additional twelve months.
    17    (c) Application of credit. The credit allowed under  this  subdivision
    18  for  any taxable year shall not reduce the tax due for such year to less
    19  than the amount prescribed in paragraph (d) of subdivision one  of  this
    20  section.  If, however, the amount of credits allowed under this subdivi-
    21  sion for any taxable year reduces the tax to such amount, any amount  of
    22  credit  thus  not deductible in such taxable year shall be treated as an
    23  overpayment of tax to be credited or refunded  in  accordance  with  the

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11705-01-9
        S. 5744                             2

     1  provisions of section one thousand eighty-six of this chapter. Provided,
     2  however, the provisions of subsection (c) of section one thousand eight-
     3  y-eight of this chapter notwithstanding, no interest shall be paid ther-
     4  eon.
     5    §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
     6  of the tax law is amended by adding  a  new  clause  (xlv)  to  read  as
     7  follows:
     8    (xlv) Employment of individuals     Amount of credit
     9    who have graduated from             under subdivision
    10    drug court or have                  fifty-four of section
    11    successfully completed              two hundred ten-B
    12    a judicial diversion program
    13    tax credit under
    14    subsection (kkk)
    15    §  3. Section 606 of the tax law is amended by adding a new subsection
    16  (kkk) to read as follows:
    17    (kkk) Tax credit for employment of individuals who have graduated from
    18  drug court or have successfully completed a judicial diversion  program.
    19  (1)  Allowance  of  credit.  A taxpayer shall be allowed a credit, to be
    20  computed as provided in this subdivision, against  the  tax  imposed  by
    21  this  article,  if  it employs an individual who has graduated from drug
    22  court or who has successfully completed  a  judicial  diversion  program
    23  pursuant  to  article two hundred sixteen of the criminal procedure law,
    24  provided that such individual is employed for thirty-five hours or  more
    25  per week and remains in the employ of such taxpayer for twelve months.
    26    (2)  Amount of credit. A credit authorized by this section shall equal
    27  three thousand dollars per  hired  individual  for  the  first  year  of
    28  employment  and  an  additional  one  thousand dollars if the individual
    29  remains in employ for an additional twelve months.
    30    (3) Application of credit. The credit allowed  under  this  subsection
    31  for  any taxable year shall not reduce the tax due for such year to less
    32  than the higher of the amount prescribed in paragraphs (c)  and  (d)  of
    33  subdivision  one  of  section  two  hundred ten-B of this chapter.   If,
    34  however, the amount of credits allowed under this  subdivision  for  any
    35  taxable  year  reduces the tax to such amount, any amount of credit thus
    36  not deductible in such taxable year shall be treated as  an  overpayment
    37  of  tax  to be credited or refunded in accordance with the provisions of
    38  section one thousand eighty-six of this chapter. Provided, however,  the
    39  provisions  of  subsection  (c)  of section one thousand eighty-eight of
    40  this chapter notwithstanding, no interest shall be paid thereon.
    41    § 4. This act shall take effect on the first day of January  after  it
    42  shall  have  become a law and shall apply to those employees hired after
    43  such effective date.