Bill Text: NY S05180 | 2021-2022 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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 (Democrat 1-0)

Status: (Engrossed - Dead) 2021-06-02 - referred to ways and means [S05180 Detail]

Download: New_York-2021-S05180-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          5180

                               2021-2022 Regular Sessions

                    IN SENATE

                                    February 26, 2021
                                       ___________

        Introduced  by Sen. BENJAMIN -- 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 55 to read as follows:
     3    55. 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.
                                                                   LBD05023-01-1
        S. 5180                             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    (d)  Credit  recapture.  For provisions requiring recapture of credit,
     5  see section forty-four of this chapter.
     6    § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
     7  of  the  tax  law  is  amended  by adding a new clause (xlvi) to read as
     8  follows:
     9    (xlvi) Employment of individuals    Amount of credit
    10    who have graduated from             under subdivision
    11    drug court or have                  fifty-five of section
    12    successfully completed              two hundred ten-B
    13    a judicial diversion program
    14    tax credit under
    15    subsection (kkk)
    16    § 3. Section 606 of the tax law is amended by adding a new  subsection
    17  (kkk) to read as follows:
    18    (kkk) Tax credit for employment of individuals who have graduated from
    19  drug  court or have successfully completed a judicial diversion program.
    20  (1) Allowance of credit. A taxpayer shall be allowed  a  credit,  to  be
    21  computed as provided in this subsection, against the tax imposed by this
    22  article,  if  it employs an individual who has graduated from drug court
    23  or who has successfully completed a judicial diversion program  pursuant
    24  to  article  two hundred sixteen of the criminal procedure law, provided
    25  that such individual is employed for thirty-five hours or more per  week
    26  and remains in the employ of such taxpayer for twelve months.
    27    (2)  Amount of credit. A credit authorized by this section shall equal
    28  three thousand dollars per  hired  individual  for  the  first  year  of
    29  employment  and  an  additional  one  thousand dollars if the individual
    30  remains in employ for an additional twelve months.
    31    (3) Application of credit. The credit allowed  under  this  subsection
    32  for  any taxable year shall not reduce the tax due for such year to less
    33  than the higher of the amount prescribed in paragraphs (c)  and  (d)  of
    34  subdivision  one  of  section  two  hundred ten-B of this chapter.   If,
    35  however, the amount of credits allowed under  this  subsection  for  any
    36  taxable  year  reduces the tax to such amount, any amount of credit thus
    37  not deductible in such taxable year shall be treated as  an  overpayment
    38  of  tax  to be credited or refunded in accordance with the provisions of
    39  section one thousand eighty-six of this chapter. Provided, however,  the
    40  provisions  of  subsection  (c)  of section one thousand eighty-eight of
    41  this chapter notwithstanding, no interest shall be paid thereon.
    42    (4) Credit recapture. For provisions requiring  recapture  of  credit,
    43  see section forty-four of this chapter.
    44    § 4. Section 1511 of the tax law is amended by adding a new subsection
    45  (ee) to read as follows:
    46    (ee) Credit for employment of individuals who have graduated from drug
    47  court  or  have successfully completed a judicial diversion program. (1)
    48  Allowance of credit. A  taxpayer  shall  be  allowed  a  credit,  to  be
    49  computed as provided in this subsection, against the tax imposed by this
    50  article,  if  it employs an individual who has graduated from drug court
    51  or has successfully completed a judicial diversion program  pursuant  to
    52  article two hundred sixteen of the criminal procedure law, provided that
    53  such  individual  is employed for thirty-five hours or more per week and
    54  remains in the employ of such taxpayer for a minimum of twelve months.
    55    (2) Amount of credit. A credit authorized by this section shall  equal
    56  three  thousand  dollars  per  hired  individual  for  the first year of
        S. 5180                             3

     1  employment and an additional one  thousand  dollars  if  the  individual
     2  remains in employ for an additional twelve months.
     3    (3)  Application  of  credit. The credit allowed under this subsection
     4  shall not reduce the tax due for such year to be less than  the  minimum
     5  fixed  by  paragraph  four of subdivision (a) of section fifteen hundred
     6  two or section fifteen hundred  two-a  of  this  article,  whichever  is
     7  applicable.  However,  if  the  amount  of the credit allowed under this
     8  subsection for any taxable year  reduces  the  taxpayer's  tax  of  such
     9  amount,  any  amount of credit thus not deductible will be treated as an
    10  overpayment of tax to be credited or refunded  in  accordance  with  the
    11  provisions of section one thousand eighty-six of this chapter. Provided,
    12  however,  the  provisions of subsection (c) of one thousand eighty-eight
    13  of this chapter notwithstanding, no interest shall be paid thereon.
    14    (4) Credit recapture. For provisions requiring  recapture  of  credit,
    15  see section forty-four of this chapter.
    16    §  5. This act shall take effect on the first of January next succeed-
    17  ing the date on which it shall have become a law,  and  shall  apply  to
    18  taxable  years beginning on or after such date and to employees hired on
    19  or after such date.