Bill Text: NY S00271 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes a tax deduction for attorney expenses for pro bono representation of sexual harassment, harassment, or discrimination claims.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO FINANCE [S00271 Detail]

Download: New_York-2023-S00271-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                           271

                               2023-2024 Regular Sessions

                    IN SENATE

                                       (Prefiled)

                                     January 4, 2023
                                       ___________

        Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when
          printed to be committed to the Committee on Finance

        AN ACT to amend the tax law, in relation to establishing a tax deduction
          for attorney pro bono representation of sexual harassment, harassment,
          or discrimination claims

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

     1    Section 1. Paragraph 46 of subsection (c) of section 612  of  the  tax
     2  law, as added by section 2 of part PP of chapter 59 of the laws of 2022,
     3  is  renumbered  paragraph  47 and a new paragraph 48 is added to read as
     4  follows:
     5    (48) Payment not in excess of seven  thousand  five  hundred  dollars,
     6  equal  to expenses incurred and actually paid by an attorney taxpayer in
     7  such attorney taxpayer's pro bono representation of a complainant  in  a
     8  sexual harassment, harassment, or discrimination case, to the extent not
     9  deductible  in  determining  federal adjusted gross income and not reim-
    10  bursed. Such deduction shall only include  expenses  for  such  attorney
    11  taxpayer's  pro  bono  representation  of  a  complainant  in one sexual
    12  harassment, harassment, or discrimination case within the  same  taxable
    13  year. For the purposes of this paragraph, the following terms shall have
    14  the following meanings:
    15    (A) "Sexual harassment, harassment, or discrimination case" shall mean
    16  any  case  involving  any unlawful discriminatory practices set forth in
    17  subdivision one of section two hundred ninety-six of the executive law.
    18    (B) "Attorney taxpayer" shall mean a taxpayer who is licensed to prac-
    19  tice law in this state.
    20    § 2. This act shall take effect immediately and shall apply to taxable
    21  years beginning on or after January 1, 2024.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02241-01-3