Bill Text: NY S07736 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 7736 (Prior Session Legislation)

Introduced

Bill Title: Establishes an attorney pro bono representation for sexual harassment, harassment, or discrimination tax deduction.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-02-12 - REFERRED TO BUDGET AND REVENUE [S07736 Detail]

Download: New_York-2019-S07736-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          7736

                    IN SENATE

                                    February 12, 2020
                                       ___________

        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 establishing an attorney pro
          bono representation for sexual harassment,  harassment,  or  discrimi-
          nation deduction

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

     1    Section 1.  Subsection (c) of section 612 of the tax law is amended by
     2  adding a new paragraph 43 to read as follows:
     3    (43) Payment not in excess of seven  thousand  five  hundred  dollars,
     4  equal  to expenses incurred and actually paid by an attorney taxpayer in
     5  such attorney taxpayer's pro bono representation in a sexual harassment,
     6  harassment, or discrimination case, to  the  extent  not  deductible  in
     7  determining  federal  adjusted  gross  income  and  not reimbursed. Such
     8  deduction shall only include expenses for such attorney  taxpayer's  pro
     9  bono  representation  of one sexual harassment, harassment, or discrimi-
    10  nation case within the same taxable year. For the purposes of this para-
    11  graph, the following terms shall have the following meanings:
    12    (A) "Sexual harassment, harassment, or discrimination case" shall mean
    13  any case involving any unlawful discriminatory practices  set  forth  in
    14  subdivision one of section two hundred ninety-six of the executive law.
    15    (B) "Attorney taxpayer" shall mean a taxpayer who is licensed to prac-
    16  tice law in this state.
    17    § 2. This act shall take effect immediately and shall apply to taxable
    18  years beginning on or after January 1, 2019.




         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13282-02-9