STATE OF NEW YORK ________________________________________________________________________ 1819 2023-2024 Regular Sessions IN ASSEMBLY January 23, 2023 ___________ Introduced by M. of A. L. ROSENTHAL -- read once and referred to the Committee on Ways and Means 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 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 59 to read as follows: 3 59. 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 24 provisions of section one thousand eighty-six of this chapter. Provided, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06695-01-3A. 1819 2 1 however, the provisions of subsection (c) of section one thousand eight- 2 y-eight of this chapter notwithstanding, no interest shall be paid ther- 3 eon. 4 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 5 of the tax law is amended by adding a new clause (1) to read as follows: 6 (1) Employment of individuals Amount of credit 7 who have graduated from under subdivision 8 drug court or have fifty-nine of section 9 successfully completed two hundred ten-B 10 a judicial diversion program 11 tax credit under 12 subsection (bbb) 13 § 3. Section 606 of the tax law is amended by adding a new subsection 14 (bbb) to read as follows: 15 (bbb) Tax credit for employment of individuals who have graduated from 16 drug court or have successfully completed a judicial diversion program. 17 (1) Allowance of credit. A taxpayer shall be allowed a credit, to be 18 computed as provided in this subsection, against the tax imposed by this 19 article, if it employs an individual who has graduated from drug court 20 or who has successfully completed a judicial diversion program pursuant 21 to article two hundred sixteen of the criminal procedure law, provided 22 that such individual is employed for thirty-five hours or more per week 23 and remains in the employ of such taxpayer for twelve months. 24 (2) Amount of credit. A credit authorized by this section shall equal 25 three thousand dollars per hired individual for the first year of 26 employment and an additional one thousand dollars if the individual 27 remains in employ for an additional twelve months. 28 (3) Application of credit. The credit allowed under this subsection 29 for any taxable year shall not reduce the tax due for such year to less 30 than the higher of the amount prescribed in paragraphs (c) and (d) of 31 subdivision one of section two hundred ten-B of this chapter. If, 32 however, the amount of credits allowed under this subdivision for any 33 taxable year reduces the tax to such amount, any amount of credit thus 34 not deductible in such taxable year shall be treated as an overpayment 35 of tax to be credited or refunded in accordance with the provisions of 36 section one thousand eighty-six of this chapter. Provided, however, the 37 provisions of subsection (c) of section one thousand eighty-eight of 38 this chapter notwithstanding, no interest shall be paid thereon. 39 § 4. This act shall take effect immediately and shall be deemed to 40 have been in full force and effect on the same date as part A of chapter 41 59 of the laws of 2014 took effect and shall apply to taxable years 42 beginning on and after January 1, 2025 and shall apply to those employ- 43 ees hired after this act shall take effect.