S T A T E O F N E W Y O R K ________________________________________________________________________ 7928--A 2013-2014 Regular Sessions I N A S S E M B L Y June 10, 2013 ___________ Introduced by M. of A. ROBERTS, MORELLE, BRONSON, COOK, MOSLEY -- Multi-Sponsored by -- M. of A. HEASTIE, ROSENTHAL, SEPULVEDA -- read once and referred to the Committee on Labor -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the labor law, in relation to reducing the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subdivision (c) of section 25-a of the labor law, as added 2 by section 1 of part D of chapter 56 of the laws of 2011, is amended to 3 read as follows: 4 (c) A qualified employer shall be entitled to a tax credit equal to 5 (1) five hundred dollars per month for up to six months for each quali- 6 fied employee the employer employs in a full-time job or two hundred 7 fifty dollars per month for up to six months for each qualified employee 8 the employer employs in a part-time job of at least twenty hours per 9 week OR TEN HOURS PER WEEK WHEN THE QUALIFIED EMPLOYEE IS ENROLLED IN 10 HIGH SCHOOL FULL-TIME, and (2) one thousand dollars for each qualified 11 employee who is employed for at least an additional six months by the 12 qualified employer in a full-time job or five hundred dollars for each 13 qualified employee who is employed for at least an additional six months 14 by the qualified employer in a part-time job of at least twenty hours 15 per week OR TEN HOURS PER WEEK WHEN THE QUALIFIED EMPLOYEE IS ENROLLED 16 IN HIGH SCHOOL FULL-TIME. The tax credits shall be claimed by the quali- 17 fied employer as specified in subdivision forty-four of section two 18 hundred ten and subsection (tt) of section six hundred six of the tax 19 law. 20 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10482-02-3