Bill Text: NY S03934 | 2019-2020 | General Assembly | Introduced


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: Moderate Partisan Bill (Republican 7-1)

Status: (Introduced) 2019-02-21 - REFERRED TO BUDGET AND REVENUE [S03934 Detail]

Download: New_York-2019-S03934-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          3934
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 21, 2019
                                       ___________
        Introduced  by  Sens. SEWARD, AKSHAR, AMEDORE, ANTONACCI, GRIFFO, MARTI-
          NEZ, ORTT, RANZENHOFER -- 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 a 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 53 to read as follows:
     3    53.  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
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01846-02-9

        S. 3934                             2
     1  provisions of section one thousand eighty-six of this chapter. Provided,
     2  however, the provisions of subsection (c) of section one thousand eight-
     3  y-eight of this chapter notwithstanding, no interest shall be paid ther-
     4  eon.
     5    §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
     6  of the tax law is amended by adding a  new  clause  (xliv)  to  read  as
     7  follows:
     8    (xliv) Employment of individuals    Amount of credit
     9    who have graduated from             under subdivision
    10    drug court or have                  fifty-three of section
    11    successfully completed              two hundred ten-B
    12    a judicial diversion program
    13    tax credit under
    14    subsection (jjj)
    15    §  3. Section 606 of the tax law is amended by adding a new subsection
    16  (jjj) to read as follows:
    17    (jjj) Tax credit for employment of individuals who have graduated from
    18  drug court or have successfully completed a judicial diversion  program.
    19  (1)  Allowance  of  credit.  A taxpayer shall be allowed a credit, to be
    20  computed as provided in this subdivision, against  the  tax  imposed  by
    21  this  article,  if  it employs an individual who has graduated from drug
    22  court or who has successfully completed  a  judicial  diversion  program
    23  pursuant  to  article two hundred sixteen of the criminal procedure law,
    24  provided that such individual is employed for thirty-five hours or  more
    25  per week and remains in the employ of such taxpayer for twelve months.
    26    (2)  Amount of credit. A credit authorized by this section shall equal
    27  three thousand dollars per  hired  individual  for  the  first  year  of
    28  employment  and  an  additional  one  thousand dollars if the individual
    29  remains in employ for an additional twelve months.
    30    (3) Application of credit. The credit allowed  under  this  subsection
    31  for  any taxable year shall not reduce the tax due for such year to less
    32  than the higher of the amount prescribed in paragraphs (c)  and  (d)  of
    33  subdivision  one  of  section  two  hundred ten-B of this chapter.   If,
    34  however, the amount of credits allowed under this  subdivision  for  any
    35  taxable  year  reduces the tax to such amount, any amount of credit thus
    36  not deductible in such taxable year shall be treated as  an  overpayment
    37  of  tax  to be credited or refunded in accordance with the provisions of
    38  section one thousand eighty-six of this chapter. Provided, however,  the
    39  provisions  of  subsection  (c)  of section one thousand eighty-eight of
    40  this chapter notwithstanding, no interest shall be paid thereon.
    41    § 4. This act shall take effect immediately and shall apply to taxable
    42  years beginning on and after January 1, 2020 and shall  apply  to  those
    43  employees hired after this act shall take effect.
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