Bill Text: NY A03052 | 2009-2010 | General Assembly | Introduced
Bill Title: An act to amend the tax law, in relation to establishing a credit for on-the-job training
Spectrum: Partisan Bill (Republican 21-1)
Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A03052 Detail]
Download: New_York-2009-A03052-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
3052
2009-2010 Regular Sessions
I N A S S E M B L Y
January 22, 2009
___________
Introduced by M. of A. KOLB, ERRIGO, WALKER, OAKS, McKEVITT, BARCLAY,
CORWIN -- Multi-Sponsored by -- M. of A. AMEDORE, BACALLES, CROUCH,
DUPREY, GIGLIO, P. LOPEZ, MOLINARO, O'MARA, QUINN, SAYWARD, SPANO,
TOBACCO, TOWNSEND, WEISENBERG -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a credit for
on-the-job training
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Section 210 of the tax law is amended by adding a new
2 subdivision 22-a to read as follows:
3 22-A. CREDIT FOR ON-THE-JOB TRAINING. (A) GENERAL. A TAXPAYER, WHO HAS
4 ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CREDIT, TO BE COMPUTED
5 AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR
6 PROVIDING ON-THE-JOB TRAINING TO AN EMPLOYEE.
7 (B) ON-THE-JOB TRAINING. ON-THE-JOB TRAINING SHALL MEAN TRAINING
8 WHICH IS SPECIFIED IN AN AGREEMENT BETWEEN THE GRANTEE AND THE EMPLOYER
9 AND INCLUDES BOTH WORK EXPERIENCE AND TRAINING, FORMALIZED IN AN OUTLINE
10 DEFINING EACH TRAINING COMPONENT AND OUTCOMES OF THE TRAINING PROCESS.
11 (C) ON-THE-JOB TRAINING EXPENDITURES. ON-THE-JOB TRAINING EXPENDITURES
12 SHALL INCLUDE EXPENDITURES FOR THE PURCHASE OF EITHER COMMERCIAL OR
13 CUSTOMIZED INSTRUCTIONAL MATERIALS INCLUDING SOFTWARE, TEXTS, MANUALS OR
14 EQUIPMENT THAT CAN BE USED TO SIMULATE JOB TASKS; PAYMENTS TO CONSULT-
15 ANTS, TRAINERS, OR INSTRUCTORS WHO ARE NOT EMPLOYEES OF THE FIRM; AND
16 COSTS ASSOCIATED WITH THE USE, RENTAL, OR LEASE OF A CLASSROOM OR OTHER
17 DEDICATED SPACE FOR THE TRAINING.
18 (D) AMOUNT OF CREDIT. A CREDIT SHALL BE ALLOWED FOR THE AMOUNT OF
19 ON-THE-JOB TRAINING EXPENDITURES INCURRED BY AN EMPLOYER. THE AMOUNT OF
20 CREDIT SHALL NOT EXCEED THREE HUNDRED DOLLARS PER EMPLOYEE FOR WHOM SUCH
21 TRAINING HAS BEEN PROVIDED DURING THE TAXABLE YEAR IN WHICH SUCH EXPEND-
22 ITURES WERE MADE.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05049-01-9
A. 3052 2
1 (E) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
2 BLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE
3 HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF SUBDIVI-
4 SION ONE OF THIS SECTION. PROVIDED, HOWEVER, IF THE AMOUNT OF CREDIT
5 ALLOWABLE UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
6 SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
7 MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE DEDUCTED
8 FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
9 S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
10 of the tax law, as amended by section 2 of part ZZ1 of chapter 57 of the
11 laws of 2008, is amended to read as follows:
12 (B) shall be treated as the owner of a new business with respect to
13 such share if the corporation qualifies as a new business pursuant to
14 paragraph (j) of subdivision twelve of section two hundred ten of this
15 chapter.
16 The corporation's credit base under
17 section two hundred ten or section
18 With respect to the following fourteen hundred fifty-six of this
19 credit under this section: chapter is:
20 (I) Investment tax credit Investment credit base
21 under subsection (a) or qualified
22 rehabilitation
23 expenditures under
24 subdivision twelve of
25 section two hundred ten
26 (II) Empire zone Cost or other basis
27 investment tax credit under subdivision
28 under subsection (j) twelve-B
29 of section two hundred
30 ten
31 (III) Empire zone Eligible wages under
32 wage tax credit subdivision nineteen of
33 under subsection (k) section two hundred ten
34 or subsection (e) of
35 section fourteen hundred
36 fifty-six
37 (IV) Empire zone Qualified investments
38 capital tax credit and contributions under
39 under subsection (l) subdivision twenty of
40 section two hundred ten
41 or subsection (d) of
42 section fourteen hundred
43 fifty-six
44 (V) Agricultural property tax Allowable school
45 credit under subsection (n) district property taxes under
46 subdivision twenty-two of
47 section two hundred ten
48 (VI) Credit for employment Qualified first-year wages or
49 of persons with dis- qualified second-year wages
A. 3052 3
1 abilities under under subdivision
2 subsection (o) twenty-three of section
3 two hundred ten
4 or subsection (f)
5 of section fourteen
6 hundred fifty-six
7 (VII) Employment incentive Applicable investment credit
8 credit under subsec- base under subdivision
9 tion (a-1) twelve-D of section two
10 hundred ten
11 (VIII) Empire zone Applicable investment
12 employment credit under sub-
13 incentive credit under division twelve-C
14 subsection (j-1) of section two hundred ten
15 (IX) Alternative fuels credit Cost under subdivision
16 under subsection (p) twenty-four of section two
17 hundred ten
18 (X) Qualified emerging Applicable credit base
19 technology company under subdivision twelve-E
20 employment credit of section two hundred ten
21 under subsection (q)
22 (XI) Qualified emerging Qualified investments under
23 technology company subdivision twelve-F of
24 capital tax credit section two hundred ten
25 under subsection (r)
26 (XII) Credit for purchase of an Cost of an automated
27 automated external defibrillator external defibrillator under
28 under subsection (s) subdivision twenty-five of
29 section two hundred ten
30 or subsection (j) of section
31 fourteen hundred fifty-six
32 (XIII) Low-income housing Credit amount under
33 credit under subsection (x) subdivision thirty
34 of section two hundred ten or
35 subsection (l) of section
36 fourteen hundred fifty-six
37 (XIV) Credit for Amount of credit under sub-
38 transportation improvement division thirty-two of section
39 contributions under subsection (z) two hundred ten or subsection
40 (n) of section fourteen
41 hundred fifty-six
42 (XV) QEZE credit for Amount of credit under
43 real property taxes under subdivision twenty-seven of
44 subsection (bb) section two hundred ten or
45 subsection (o) of section
46 fourteen hundred fifty-six
A. 3052 4
1 (XVI) QEZE tax reduction credit Amount of benefit period
2 under subsection (cc) factor, employment increase factor
3 and zone allocation
4 factor (without regard
5 to pro ration) under
6 subdivision twenty-eight of
7 section two hundred ten or
8 subsection (p) of section
9 fourteen hundred fifty-six
10 and amount of tax factor
11 as determined under
12 subdivision (f) of section sixteen
13 (XVII) Green building Amount of green building credit
14 credit under subsection (y) under subdivision thirty-one
15 of section two hundred ten
16 or subsection (m) of section
17 fourteen hundred fifty-six
18 (XVIII) Credit for long-term Qualified costs under
19 care insurance premiums subdivision twenty-five-a of
20 under subsection (aa) section two hundred ten
21 or subsection (k) of section
22 fourteen hundred fifty-six
23 (XIX) Brownfield redevelopment Amount of credit
24 credit under subsection under subdivision
25 (dd) thirty-three of section
26 two hundred ten
27 or subsection (q) of
28 section fourteen hundred
29 fifty-six
30 (XX) Remediated brownfield Amount of credit under
31 credit for real property subdivision thirty-four
32 taxes for qualified of section two hundred
33 sites under subsection ten or subsection (r) of
34 (ee) section fourteen hundred
35 fifty-six
36 (XXI) Environmental Amount of credit under
37 remediation subdivision thirty-five of
38 insurance credit under section two hundred
39 subsection (ff) ten or subsection
40 (s) of section
41 fourteen hundred
42 fifty-six
43 (XXII) Empire state Amount of credit for qualified
44 film production credit under production costs in production
45 subsection (gg) of a qualified film under
46 subdivision thirty-six of
47 section two hundred ten
48 (XXIII) Qualified emerging Qualifying expenditures and
49 technology company facilities, development activities under
A. 3052 5
1 operations and training credit subdivision twelve-G of section
2 under subsection (nn) two hundred ten
3 (XXIV) Security training tax Amount of credit
4 credit under under subdivision thirty-seven
5 subsection (ii) of section two hundred ten or
6 under subsection (t) of
7 section fourteen hundred fifty-six
8 (XXV) Credit for qualified fuel Amount of credit under
9 cell electric generating equipment subdivision thirty-seven
10 expenditures under subsection (g-2) of section two hundred ten
11 or subsection (t) of
12 section fourteen hundred
13 fifty-six
14 (XXVI) Empire state commercial Amount of credit for qualified
15 production credit under production costs in production
16 subsection (jj) of a qualified commercial under
17 subdivision thirty-eight of sec-
18 tion two hundred ten
19 (XXVII) Biofuel production Amount of credit
20 tax credit under under subdivision
21 subsection (jj) thirty-eight of
22 section two hundred ten
23 (XXVIII) Clean heating fuel credit Amount of credit under
24 under subsection (mm) subdivision thirty-nine of
25 section two hundred ten
26 (XXIX) Credit for rehabilitation Amount of credit under
27 of historic properties subdivision forty of
28 under subsection (oo) [subsection] SECTION
29 two hundred ten
30 (XXX) Credit for companies who Amount of credit under
31 provide transportation subdivision forty of
32 to individuals section two hundred ten
33 with disabilities
34 under subsection (oo)
35 (XXXI) CREDIT FOR ON-THE-JOB COSTS UNDER SUBDIVISION
36 TRAINING UNDER SUBSECTION (QQ) TWENTY-TWO-A OF
37 SECTION TWO HUNDRED TEN
38 S 3. Section 606 of the tax law is amended by adding a new subsection
39 (qq) to read as follows:
40 (QQ) CREDIT FOR ON-THE-JOB TRAINING. (1) GENERAL. A TAXPAYER, WHO HAS
41 ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CREDIT, TO BE COMPUTED
42 AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE, FOR
43 PROVIDING ON-THE-JOB TRAINING TO AN EMPLOYEE.
44 (2) ON-THE-JOB TRAINING. ON-THE-JOB TRAINING SHALL MEAN TRAINING
45 WHICH IS SPECIFIED IN AN AGREEMENT BETWEEN THE GRANTEE AND THE EMPLOYER
46 AND INCLUDES BOTH WORK EXPERIENCE AND TRAINING, FORMALIZED IN AN OUTLINE
47 DEFINING EACH TRAINING COMPONENT AND OUTCOMES OF THE TRAINING PROCESS.
A. 3052 6
1 (3) ON-THE-JOB TRAINING EXPENDITURES. ON-THE-JOB TRAINING EXPENDITURES
2 SHALL INCLUDE EXPENDITURES FOR THE PURCHASE OF EITHER COMMERCIAL OR
3 CUSTOMIZED INSTRUCTIONAL MATERIALS INCLUDING SOFTWARE, TEXTS, MANUALS OR
4 EQUIPMENT THAT CAN BE USED TO SIMULATE JOB TASKS; PAYMENTS TO CONSULT-
5 ANTS, TRAINERS, OR INSTRUCTORS WHO ARE NOT EMPLOYEES OF THE FIRM; AND
6 COSTS ASSOCIATED WITH THE USE, RENTAL, OR LEASE OF A CLASSROOM OR OTHER
7 DEDICATED SPACE FOR THE TRAINING.
8 (4) AMOUNT OF CREDIT. A CREDIT SHALL BE ALLOWED FOR THE AMOUNT OF
9 ON-THE-JOB TRAINING EXPENDITURES INCURRED BY AN EMPLOYER. THE AMOUNT OF
10 CREDIT SHALL NOT EXCEED THREE HUNDRED DOLLARS PER EMPLOYEE FOR WHOM SUCH
11 TRAINING HAS BEEN PROVIDED DURING THE TAXABLE YEAR IN WHICH SUCH EXPEND-
12 ITURES WERE MADE.
13 (5) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
14 FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH TAX YEAR,
15 THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY
16 BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
17 S 4. This act shall take effect immediately and shall apply to taxable
18 years beginning on and after the first of January next succeeding the
19 date on which it shall have become a law; provided, however that the
20 empire state film production credit under subsection (gg), the empire
21 state commercial production credit under subsection (jj) and the credit
22 for companies who provide transportation to individuals with disabili-
23 ties under subsection (oo) of section 606 of the tax law contained in
24 section two of this act shall expire on the same date as provided in
25 section 9 of part P of chapter 60 of the laws of 2004, as amended,
26 section 10 of part V of chapter 62 of the laws of 2006, as amended and
27 section 5 of chapter 522 of the laws of 2006, as amended, respectively.
