Assembly Bill A4010

2009-2010 Legislative Session

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-A4010 (ACTIVE) - Details

See Senate Version of this Bill:
S5148
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยงยง210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A1355, S2498
2013-2014: A384, S4127, S87
2015-2016: A3202, S3112
2017-2018: A1693, S400
2019-2020: A1700, S5175
2021-2022: A3681, S3644
2023-2024: A2044, S1308

2009-A4010 (ACTIVE) - Summary

Creates a wage tax credit for employers who employ New York national guard men and women, reservists, volunteer firefighters and EMS personnel.

2009-A4010 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4010

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 29, 2009
                               ___________

Introduced by M. of A. HAWLEY, KOLB, ERRIGO, WALKER, BARCLAY, TOBACCO --
  Multi-Sponsored  by  --  M.  of  A. CONTE, JORDAN, MOLINARO, TOWNSEND,
  WEISENBERG -- read once and referred to  the  Committee  on  Ways  and
  Means

AN  ACT  to amend the tax law, in relation to creating a wage tax credit
  for employers who employ New York national guard men and women, reser-
  vists, volunteer firefighters and EMS personnel

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  210  of the tax law is amended by adding two new
subdivisions 41 and 42 to read as follows:
  41. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED  A  CREDIT,
TO  BE COMPUTED AS PROVIDED IN THIS SUBDIVISION, AGAINST THE TAX IMPOSED
BY THIS ARTICLE, IF IT EMPLOYS MEMBERS OF THE NEW  YORK  NATIONAL  GUARD
AND  RESERVES.  PROVIDED,  HOWEVER,  SUCH TAXPAYER SHALL COMPLY WITH THE
UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT, AS  FOUND  IN
SECTION 4301 ET SEQ. OF TITLE 18 OF THE UNITED STATES CODE.
  (B)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
THAN  THE  HIGHER  OF THE AMOUNT PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
SUBDIVISION ONE OF THIS SECTION. IF,  HOWEVER,  THE  AMOUNT  OF  CREDITS
ALLOWED  UNDER  THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE  IN  SUCH  TAXABLE
YEAR  SHALL  BE  TREATED  AS  AN  OVERPAYMENT  OF  TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH  THE  PROVISIONS  OF  SECTION  ONE  THOUSAND
EIGHTY-SIX  OF  THIS  CHAPTER.  PROVIDED,  HOWEVER,  THE  PROVISIONS  OF
SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
  42.   EMPLOYMENT  OF  VOLUNTEER  FIREFIGHTERS  AND  EMERGENCY  MEDICAL
SERVICES (EMS) FIRST RESPONDER PERSONNEL WAGE CREDIT. (A)  ALLOWANCE  OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03453-02-9
              

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