Bill Text: NY S02198 | 2023-2024 | General Assembly | Introduced

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Bill Title: Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S02198 Detail]

Download: New_York-2023-S02198-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          2198

                               2023-2024 Regular Sessions

                    IN SENATE

                                    January 19, 2023
                                       ___________

        Introduced by Sen. OBERACKER -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN  ACT to amend the tax law, in relation to a tax credit for employment
          of an individual who has successfully completed a  judicial  diversion
          program or graduated from drug court

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

     1    Section 1. Section 210-B of the tax law is amended  by  adding  a  new
     2  subdivision 59 to read as follows:
     3    59.  Credit for employment of individuals who have graduated from drug
     4  court or have successfully completed a judicial diversion  program.  (a)
     5  Allowance  of  credit.  A  taxpayer  shall  be  allowed  a credit, to be
     6  computed as provided in this subdivision, against  the  tax  imposed  by
     7  this  article,  if  it employs an individual who has graduated from drug
     8  court or has successfully completed a judicial diversion program  pursu-
     9  ant  to  article  two  hundred  sixteen  of  the criminal procedure law,
    10  provided that such individual is employed for thirty-five hours or  more
    11  per  week  and  remains  in the employ of such taxpayer for a minimum of
    12  twelve months.
    13    (b) Amount of credit. A credit authorized by this section shall  equal
    14  three  thousand  dollars  per  hired  individual  for  the first year of
    15  employment and an additional one  thousand  dollars  if  the  individual
    16  remains in employ for an additional twelve months.
    17    (c)  Application  of credit. The credit allowed under this subdivision
    18  for any taxable year shall not reduce the tax due for such year to  less
    19  than  the  amount prescribed in paragraph (d) of subdivision one of this
    20  section. If, however, the amount of credits allowed under this  subdivi-
    21  sion  for any taxable year reduces the tax to such amount, any amount of
    22  credit thus not deductible in such taxable year shall be treated  as  an
    23  overpayment  of  tax  to  be credited or refunded in accordance with the
    24  provisions of section one thousand eighty-six of this chapter. Provided,

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06015-01-3
        S. 2198                             2

     1  however, the provisions of subsection (c) of section one thousand eight-
     2  y-eight of this chapter notwithstanding, no interest shall be paid ther-
     3  eon.
     4    §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
     5  of the tax law is amended by adding a new clause (l) to read as follows:
     6    (l) Employment of individuals       Amount of credit
     7    who have graduated from             under subdivision
     8    drug court or have                  fifty-nine of section
     9    successfully completed              two hundred ten-B
    10    a judicial diversion program
    11    tax credit under
    12    subsection (bbb)
    13    § 3. Section 606 of the tax law is amended by adding a new  subsection
    14  (bbb) to read as follows:
    15    (bbb) Tax credit for employment of individuals who have graduated from
    16  drug  court or have successfully completed a judicial diversion program.
    17  (1) Allowance of credit. A taxpayer shall be allowed  a  credit,  to  be
    18  computed as provided in this subsection, against the tax imposed by this
    19  article,  if  it employs an individual who has graduated from drug court
    20  or who has successfully completed a judicial diversion program  pursuant
    21  to  article  two hundred sixteen of the criminal procedure law, provided
    22  that such individual is employed for thirty-five hours or more per  week
    23  and remains in the employ of such taxpayer for twelve months.
    24    (2)  Amount of credit. A credit authorized by this section shall equal
    25  three thousand dollars per  hired  individual  for  the  first  year  of
    26  employment  and  an  additional  one  thousand dollars if the individual
    27  remains in employ for an additional twelve months.
    28    (3) Application of credit. The credit allowed  under  this  subsection
    29  for  any taxable year shall not reduce the tax due for such year to less
    30  than the higher of the amount prescribed in paragraphs (c)  and  (d)  of
    31  subdivision  one  of  section  two  hundred ten-B of this chapter.   If,
    32  however, the amount of credits allowed under this  subdivision  for  any
    33  taxable  year  reduces the tax to such amount, any amount of credit thus
    34  not deductible in such taxable year shall be treated as  an  overpayment
    35  of  tax  to be credited or refunded in accordance with the provisions of
    36  section one thousand eighty-six of this chapter. Provided, however,  the
    37  provisions  of  subsection  (c)  of section one thousand eighty-eight of
    38  this chapter notwithstanding, no interest shall be paid thereon.
    39    § 4. This act shall take effect immediately and shall apply to taxable
    40  years beginning on and after January 1, 2024 and shall  apply  to  those
    41  employees hired after this act shall take effect.