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. LBD04866-01-1S. 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.
