Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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Jan 06, 2010 |
referred to investigations and government operations |
Feb 02, 2009 |
referred to investigations and government operations |
Senate Bill S1495
2009-2010 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
co-Sponsors
(R, IP) Senate District
(R, C, IP) Senate District
(R, C) 53rd Senate District
(R, C, Ind, WF) Senate District
2009-S1495 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A297
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Add §187-o, amd §§210, 606, 1456 & 1511, Tax L
2009-S1495 (ACTIVE) - Summary
Allows a credit against the corporation tax and personal income tax of an employer who sponsors tissue typing programs to identify bone marrow donors; provides that such credit shall be an amount equal to twenty-five percent of the expenses incurred by such employer in providing such programs.
2009-S1495 (ACTIVE) - Sponsor Memo
BILL NUMBER: S1495 TITLE OF BILL : An act to amend the tax law, in relation to providing for business tax credits for a portion of the cost of employer sponsored tissue typing programs PURPOSE : To provide a tax credit to certain employers who sponsor a tissue typing program. SUMMARY OF PROVISIONS : Section 1 -- Adds a section 187-o to the Tax Law. Defines, for purposes of section 187-o, "employer" and "employee." This section of the bill also establishes a corporate tax credit of 25% for employers' tissue typing programs. Section 2 -- Adds a new subdivision 20-a to section 210 of the Tax Law, Provides for a corporate franchise tax credit equal to 25% of expenses of an employer tissue typing program in any taxable year. Also defines, for purposes of this subdivision, the terms "employee" and "employer." Section 3 -- Adds a new subsection (i-1) to Tax Law section 606. Establishes a tax credit for a shareholder of an S corporation in an
2009-S1495 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1495 2009-2010 Regular Sessions I N S E N A T E February 2, 2009 ___________ Introduced by Sens. DeFRANCISCO, ALESI, GRIFFO, MORAHAN, SAMPSON, SKELOS, VOLKER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Oper- ations AN ACT to amend the tax law, in relation to providing for business tax credits for a portion of the cost of employer sponsored tissue typing programs 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 187-o to read as follows: S 187-O. CREDIT FOR TISSUE TYPING DONOR PROGRAM. 1. FOR PURPOSES OF THIS SECTION THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS: (A) "EMPLOYEE" MEANS A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND INCLUDES ALL INDIVIDUALS EMPLOYED AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR. (B) "EMPLOYER" MEANS A TAXPAYER THAT EMPLOYS TWENTY OR MORE EMPLOYEES AT AT LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION, PARTNER- SHIP, ASSOCIATION, NONPROFIT ORGANIZATION, GROUP OF PERSONS, STATE, COUNTY, TOWN, CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER GOVERN- MENTAL SUBDIVISION OF ANY KIND. 2. A TAXPAYER WHO IS AN EMPLOYER, SHALL BE ALLOWED A CREDIT TO BE CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER ALLOWANCE OF ANY OTHER THAN THE TAXES AND FEES IMPOSED BY SECTIONS ONE HUNDRED EIGHTY, ONE HUNDRED EIGHTY-ONE AND ONE HUNDRED EIGHTY-SIX-A OF THIS ARTICLE, FOR ANY TAXABLE YEAR IN AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF EXPENSES PAID OR INCURRED IN PROVIDING A PROGRAM FOR THE TISSUE TYPING OF EMPLOY- EES EMPLOYED IN THIS STATE WHO AGREE TO SERVE AS POTENTIAL BONE MARROW DONORS. PROGRAM EXPENSES ELIGIBLE FOR THE CREDIT INCLUDE PAYMENTS TO EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00544-01-9
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