Bill Text: NY S04508 | 2017-2018 | General Assembly | Introduced

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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

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                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