Bill Text: NY S04508 | 2017-2018 | General Assembly | Introduced
Bill Title: Extends the minimum wage reimbursement tax credit to seasonal workers employed for a period of 90 days or less.
Spectrum: Partisan Bill (Republican 9-0)
Status: (Engrossed - Dead) 2018-01-03 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S04508 Detail]
Download: New_York-2017-S04508-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4508 2017-2018 Regular Sessions IN SENATE February 16, 2017 ___________ Introduced by Sen. FUNKE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to extending the minimum wage reimbursement credit to seasonal employees The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (b) of section 38 of the tax law, as added by 2 section 1 of part EE of chapter 59 of the laws of 2013, is amended to 3 read as follows: 4 (b) An eligible employer is a corporation (including a New York S 5 corporation), a sole proprietorship, a limited liability company or a 6 partnership. An eligible employee is an individual who is (i) employed 7 by an eligible employer in New York state, (ii) paid at the minimum wage 8 rate as defined in article nineteen of the labor law during the taxable 9 year by the eligible employer, (iii) between the ages of sixteen and 10 nineteen during the period in which he or she is paid at such minimum 11 wage rate by the eligible employer, [and] (iv) a student during the 12 period in which he or she is paid at such minimum wage rate by the 13 taxpayer, and (v) notwithstanding the provisions of paragraphs (iii) and 14 (iv) of this subdivision, an eligible employee shall also mean any 15 employee who meets the criteria set forth in paragraphs (i) and (ii) of 16 this subdivision who is temporarily employed for a period of ninety days 17 or less in a calendar year; provided, however, that the provisions of 18 this paragraph shall be applicable to taxable years beginning on and 19 after January first, two thousand seventeen. 20 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD09955-01-7