Bill Text: NY S06782 | 2021-2022 | General Assembly | Amended

New York Senate Bill 6782 (Prior Session Legislation)

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

Bill Title: Enacts the "frontline worker assistance act" to establish a one thousand dollar tax credit shall apply to such public employees performing their duties while remaining at their worksite or job location during the pandemic and have not received additional compensation pursuant to a federal, state or local award, grant or retention payment.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-05-19 - PRINT NUMBER 6782B [S06782 Detail]

Download: New_York-2021-S06782-Amended.html


                STATE OF NEW YORK
        ________________________________________________________________________

                                         6782--A

                               2021-2022 Regular Sessions

                    IN SENATE

                                      May 17, 2021
                                       ___________

        Introduced  by  Sen. REICHLIN-MELNICK -- read twice and ordered printed,
          and when printed to be committed to the Committee on Budget and Reven-
          ue -- recommitted to the Committee on Budget and Revenue in accordance
          with Senate Rule 6, sec. 8  --  committee  discharged,  bill  amended,
          ordered reprinted as amended and recommitted to said committee

        AN  ACT  to  amend  the tax law, in relation to establishing a frontline
          healthcare workers tax credit for clinical and non-clinical  frontline
          healthcare  workers and certain long-term care facility workers during
          the novel coronavirus, COVID-19 pandemic; and providing for the repeal
          of such provisions upon expiration thereof

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

     1    Section  1.  Section  606  of  the  tax law is amended by adding a new
     2  subsection (ooo) to read as follows:
     3    (ooo) Frontline healthcare workers credit. (1) A taxpayer  that  is  a
     4  qualified  frontline  healthcare worker who provides services in or to a
     5  licensed medical care facility or long-term  care facility that  had  at
     6  least  one confirmed case of novel coronavirus, COVID-19, beginning from
     7  the date of the state of emergency declared by executive order 202  that
     8  began  on  March  seventh, two thousand twenty shall be allowed a credit
     9  against the tax imposed by this  article  equal  to  two  thousand  five
    10  hundred dollars.
    11    (2) For the purpose of this subsection, the following terms shall have
    12  the following meanings:
    13    (A) "frontline healthcare worker" shall mean any clinical or non-clin-
    14  ical workers in hospital or other medical settings working directly with
    15  patients who are positive or at high risk for COVID-19 including but not
    16  limited  to, physicians, nurses, EMS providers who engage in 9-1-1 emer-
    17  gency services such as pre-hospital care and transport, home health-care
    18  workers, including hospice care, who directly interface with  vulnerable
    19  and  high-risk  patients, staff in outpatient care settings who interact

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10709-08-2

        S. 6782--A                          2

     1  with  symptomatic  patients,  healthcare  workers  in  corrections   and
     2  detention  facilities,  direct  care  staff  in  freestanding  emergency
     3  medical care facilities and  urgent  care  clinics,  and  others  having
     4  direct  contact  with  patients or infectious materials whose employment
     5  requires licensure or certification by the state; and
     6    (B) "long-term care facility worker" means any employee in such facil-
     7  ity who regularly works or interacts with residents who are positive  or
     8  at  high  risk  for  COVID-19  including  but not limited to direct care
     9  providers at  nursing  homes,  assisted  living  facilities,  and  state
    10  supported  living centers, physicians, nurses, personal care assistants,
    11  custodial, food service staff and others whose employment in such facil-
    12  ities requires direct contact with residents or infectious materials.
    13    § 2. This act shall take effect immediately and shall  expire  and  be
    14  deemed repealed on and after December 31, 2022.