Bill Text: NY S02037 | 2021-2022 | General Assembly | Introduced


Bill Title: Doubles the STAR property tax deduction for qualified medical providers or first responders charged with caring for COVID-19 patients; provides a $1,000 refundable state income tax credit for qualified medical providers or first responders charged with caring for COVID-19 patients who cannot claim a STAR real property tax exemption; provides for the repeal of such provisions upon the expiration thereof.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced) 2021-01-19 - REFERRED TO LOCAL GOVERNMENT [S02037 Detail]

Download: New_York-2021-S02037-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          2037

                               2021-2022 Regular Sessions

                    IN SENATE

                                    January 19, 2021
                                       ___________

        Introduced  by  Sens.  TEDISCO, JORDAN, SERINO -- read twice and ordered
          printed, and when printed to be committed to the  Committee  on  Local
          Government

        AN  ACT  to amend the real property tax law, in relation to doubling the
          STAR property tax deduction for qualified medical providers  or  first
          responders charged with caring for COVID-19 patients; to amend the tax
          law,  in  relation  to  providing a $1,000 refundable state income tax
          credit for qualified medical providers  or  first  responders  charged
          with caring for COVID-19 patients who cannot claim a STAR real proper-
          ty  tax  exemption;  and  to provide for the repeal of such provisions
          upon the expiration thereof

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

     1    Section  1.  Subdivision 2 of section 425 of the real property tax law
     2  is amended by adding a new paragraph (m) to read as follows:
     3    (m) COVID-19 qualified  medical  provider  or  first  responders  STAR
     4  amount increase.  Notwithstanding any other provision of this section or
     5  of  any other law, rule or regulation to the contrary, for the two thou-
     6  sand twenty--two thousand twenty-one school  year  only,  the  allowable
     7  STAR  exemption  under  this  subdivision claimed by a qualified medical
     8  provider or first responder shall be double the amount  normally  calcu-
     9  lated  for  such claimant pursuant to this subdivision.  For purposes of
    10  this paragraph, "qualified medical provider or  first  responder"  means
    11  any  physician,  physician assistant, nurse practitioner, nurse, pharma-
    12  cist, respiratory therapist, law enforcement officer, emergency  medical
    13  technician, paramedic, ambulance driver, firefighter or general employee
    14  of a hospital, nursing home or other medical care facility, charged with
    15  caring  for  or  providing  services  with respect to and who has direct
    16  contact with diagnosed COVID-19 patients in the course  of  his  or  her
    17  employment during the novel coronavirus public health emergency declared
    18  by  the  Secretary of Health and Human Services on January thirty-first,

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04866-01-1

        S. 2037                             2

     1  two thousand twenty, under section 319 of the Public Health Service  Act
     2  (42  U.S.C. 247d).   The commissioner shall promulgate and implement all
     3  rules and regulations establishing eligibility and other requirements to
     4  implement  the  provisions of this paragraph.  Nothing in this paragraph
     5  shall be deemed to negate any other requirement  of  eligibility  for  a
     6  STAR exemption as provided in this section.
     7    §  2. Section 606 of the tax law is amended by adding a new subsection
     8  (kkk) to read as follows:
     9    (kkk) (1) COVID-19 qualified medical provider or first responders  tax
    10  credit.  Notwithstanding  any  other provision of this section or of any
    11  other law, rule or regulation to the  contrary,  for  the  two  thousand
    12  twenty  tax year only, a taxpayer who is a qualified medical provider or
    13  first responder shall be entitled to claim a  one  thousand  dollar  tax
    14  credit against the tax imposed by this article.
    15    (2)    For purposes of this subsection, "qualified medical provider or
    16  first responder" means any physician, physician assistant, nurse practi-
    17  tioner, nurse, pharmacist, respiratory therapist, law enforcement  offi-
    18  cer,  emergency  medical  technician, paramedic, ambulance driver, fire-
    19  fighter or general employee of a hospital, nursing home or other medical
    20  care facility:
    21    (A) charged with caring for or providing services with respect to  and
    22  who has direct contact with diagnosed COVID-19 patients in the course of
    23  his  or  her employment during the novel coronavirus public health emer-
    24  gency declared by the Secretary of Health and Human Services on  January
    25  thirty-first,  two  thousand  twenty,  under  section  319 of the Public
    26  Health Service Act (42 U.S.C. 247d); and
    27    (B) who does not  qualify  for  the  STAR  real  property  tax  credit
    28  provided  in  section  four hundred twenty-five of the real property tax
    29  law.
    30    (3) The commissioner shall promulgate  and  implement  all  rules  and
    31  regulations establishing eligibility and other requirements to implement
    32  the provisions of this subsection.
    33    §  3.  This  act shall take effect immediately and shall expire and be
    34  deemed repealed January 1, 2022; provided, however, that such expiration
    35  and repeal shall not affect the validity of the tax credits provided  by
    36  this act.
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