S T A T E O F N E W Y O R K
________________________________________________________________________
4107
2009-2010 Regular Sessions
I N A S S E M B L Y
January 30, 2009
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Introduced by M. of A. AMEDORE, ALFANO, BACALLES, DUPREY, HAYES, RAIA,
TOBACCO, WALKER -- Multi-Sponsored by -- M. of A. BARCLAY, CONTE,
CROUCH, ERRIGO, FINCH, HAWLEY, KOLB, McDONOUGH, McKEVITT, MOLINARO,
OAKS, RABBITT, SALADINO, SAYWARD, SCOZZAFAVA, TOWNSEND -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing the physicians,
dentists and clinics charity care credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The tax law is amended by adding a new section 30 to read
as follows:
S 30. PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER SUBJECT TO TAX UNDER ARTICLE NINE-A OR TWEN-
TY-TWO OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX,
PURSUANT TO THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS
SECTION. THE AMOUNT OF THE CREDIT SHALL BE COST OF THE CARE PROVIDED UP
TO FIVE PERCENT OF THE INDIVIDUALS' OR PRACTICES' NET TAXABLE INCOME OR
TWENTY THOUSAND DOLLARS, WHICHEVER IS THE LESSER AMOUNT.
(B) DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND PHYSI-
CIAN ASSISTANTS.
(C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
(1) ARTICLE 9-A: SECTION 210, SUBDIVISION 41
(2) ARTICLE 22: SECTION 606, SUBSECTIONS (I) AND (QQ)
S 2. Section 210 of the tax law is amended by adding a new subdivision
41 to read as follows:
41. PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (A) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE IN AN AMOUNT TO BE COMPUTED AS HEREINAFTER
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04790-01-9
A. 4107 2
PROVIDED, FOR PHYSICIANS, DENTISTS AND CLINICS PROVIDING PRO BONO OR
CHARITY CARE DURING THE TAXABLE YEAR.
(B) DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND PHYSI-
CIAN ASSISTANTS.
(C) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE THE CARE
PROVIDED UP TO FIVE PERCENT OF THE INDIVIDUALS' OR PRACTICES' NET TAXA-
BLE INCOME OR TWENTY THOUSAND DOLLARS, WHICHEVER IS THE LESSER AMOUNT.
S 3. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law, as amended by section 2 of part ZZ-1 of chapter 57 of
the laws of 2008, is amended to read as follows:
(B) shall be treated as the owner of a new business with respect to
such share if the corporation qualifies as a new business pursuant to
paragraph (j) of subdivision twelve of section two hundred ten of this
chapter.
The corporation's credit base under
section two hundred ten or section
With respect to the following fourteen hundred fifty-six of this
credit under this section: chapter is:
(I) Investment tax credit Investment credit base
under subsection (a) or qualified
rehabilitation
expenditures under
subdivision twelve of
section two hundred ten
(II) Empire zone Cost or other basis
investment tax credit under subdivision
under subsection (j) twelve-B
of section two hundred
ten
(III) Empire zone Eligible wages under
wage tax credit subdivision nineteen of
under subsection (k) section two hundred ten
or subsection (e) of
section fourteen hundred
fifty-six
(IV) Empire zone Qualified investments
capital tax credit and contributions under
under subsection (l) subdivision twenty of
section two hundred ten
or subsection (d) of
section fourteen hundred
fifty-six
(V) Agricultural property tax Allowable school
credit under subsection (n) district property taxes under
subdivision twenty-two of
section two hundred ten
(VI) Credit for employment Qualified first-year wages or
of persons with dis- qualified second-year wages
A. 4107 3
abilities under under subdivision
subsection (o) twenty-three of section
two hundred ten
or subsection (f)
of section fourteen
hundred fifty-six
(VII) Employment incentive Applicable investment credit
credit under subsec- base under subdivision
tion (a-1) twelve-D of section two
hundred ten
(VIII) Empire zone Applicable investment
employment credit under sub-
incentive credit under division twelve-C
subsection (j-1) of section two hundred ten
(ix) Alternative fuels credit Cost under subdivision
under subsection (p) twenty-four of section two
hundred ten
(X) Qualified emerging Applicable credit base
technology company under subdivision twelve-E
employment credit of section two hundred ten
under subsection (q)
(XI) Qualified emerging Qualified investments under
technology company subdivision twelve-F of
capital tax credit section two hundred ten
under subsection (r)
(XII) Credit for purchase of an Cost of an automated
automated external defibrillator external defibrillator under
under subsection (s) subdivision twenty-five of
section two hundred ten
or subsection (j) of section
fourteen hundred fifty-six
(XIII) Low-income housing Credit amount under
credit under subsection (x) subdivision thirty
of section two hundred ten or
subsection (l) of section
fourteen hundred fifty-six
(XIV) Credit for transportation Amount of credit under sub-
improvement contributions division thirty-two of section
under subsection (z) two hundred ten or subsection
(n) of section fourteen
hundred fifty-six
(XV) QEZE credit for real property Amount of credit under
taxes under subsection (bb) subdivision twenty-seven of
section two hundred ten or
subsection (o) of section
fourteen hundred fifty-six
A. 4107 4
(XVI) QEZE tax reduction credit Amount of benefit period
under subsection (cc) factor, employment increase factor
and zone allocation
factor (without regard
to pro ration) under
subdivision twenty-eight of
section two hundred ten or
subsection (p) of section
fourteen hundred fifty-six
and amount of tax factor
as determined under
subdivision (f) of section sixteen
(XVII) Green building credit Amount of green building credit
under subsection (y) under subdivision thirty-one
of section two hundred ten
or subsection (m) of section
fourteen hundred fifty-six
(XVIII) Credit for long-term Qualified costs under
care insurance premiums subdivision twenty-five-a of
under subsection (aa) section two hundred ten
or subsection (k) of section
fourteen hundred fifty-six
(XIX) Brownfield redevelopment Amount of credit
credit under subsection under subdivision
(dd) thirty-three of section
two hundred ten
or subsection (q) of
section fourteen hundred
fifty-six
(XX) Remediated brownfield Amount of credit under
credit for real property subdivision thirty-four
taxes for qualified of section two hundred
sites under subsection ten or subsection (r) of
(ee) section fourteen hundred
fifty-six
(XXI) Environmental Amount of credit under
remediation subdivision thirty-five of
insurance credit under section two hundred
subsection (ff) ten or subsection
(s) of section
fourteen hundred
fifty-six
(XXII) Empire state film production Amount of credit for qualified
credit under subsection (gg) production costs in production
of a qualified film under
subdivision thirty-six of
section two hundred ten
(XXIII) Qualified emerging Qualifying expenditures and
technology company facilities, development activities under
A. 4107 5
operations and training credit subdivision twelve-G of section
under subsection (nn) two hundred ten
(XXIV) Security training tax Amount of credit
credit under under subdivision thirty-seven
subsection (ii) of section two hundred ten or
under subsection (t) of
section fourteen hundred fifty-six
(XXV) Credit for qualified fuel Amount of credit under
cell electric generating equipment subdivision thirty-seven
expenditures under subsection (g-2) of section two hundred ten
or subsection (t) of
section fourteen hundred
fifty-six
(XXVI) Empire state commercial Amount of credit for qualified
production credit under production costs in production
subsection (jj) of a qualified commercial under
subdivision thirty-eight of sec-
tion two hundred ten
(XXVII) Biofuel production Amount of credit
tax credit under under subdivision
subsection (jj) thirty-eight of
section two hundred ten
(XXVIII) Clean heating fuel credit Amount of credit under
under subsection (mm) subdivision thirty-nine of
section two hundred ten
(XXIX) Credit for rehabilitation Amount of credit under
of historic properties subdivision forty of
under subsection (oo) [subsection]
SECTION two hundred ten
(XXX) Credit for companies who Amount of credit under
provide transportation subdivision forty of
to individuals section two hundred ten
with disabilities
under subsection (oo)
(XXXI) CREDIT FOR PHYSICIANS, AMOUNT OF CREDIT
DENTISTS AND CLINICS WHO UNDER SUBDIVISION
PROVIDE PRO BONO OR FORTY-ONE OF SECTION
CHARITY CARE TO INDIVIDUALS TWO HUNDRED TEN
UNDER SUBSECTION (QQ)
S 4. Section 606 of the tax law is amended by adding a new subsection
(qq) to read as follows:
(QQ) PHYSICIANS, DENTISTS AND CLINICS CHARITY CARE CREDIT. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX
IMPOSED BY THIS ARTICLE IN AN AMOUNT TO BE COMPUTED AS PROVIDED IN
SUBDIVISION FORTY-ONE OF SECTION TWO HUNDRED TEN OF THIS CHAPTER, FOR
PHYSICIANS, DENTISTS AND CLINICS PROVIDING PRO BONO OR CHARITY CARE
DURING THE TAXABLE YEAR.
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(2) DEFINITION. THE TERM "CLINIC" MEANS ANY CLINIC LOCATED WITHIN NEW
YORK STATE, INCLUDING CLINICS STAFFED BY NURSE PRACTITIONERS AND PHYSI-
CIAN ASSISTANTS.
(3) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
SHALL BE PAID THEREON.
S 5. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2010; provided, however that the
empire state film production credit under subsection (gg), the empire
state commercial production credit under subsection (jj) and the credit
for companies who provide transportation to individuals with disabili-
ties under subsection (oo) of section 606 of the tax law contained in
section three of this act shall expire on the same date as provided in
section 9 of part P of chapter 60 of the laws of 2004, as amended,
section 10 of part V of chapter 62 of the laws of 2006, as amended and
section 5 of chapter 522 of the laws of 2006, as amended, respectively.