Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2014 |
referred to ways and means |
Mar 12, 2013 |
referred to ways and means |
Assembly Bill A6001
2013-2014 Legislative Session
Sponsored By
HENNESSEY
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
Actions
2013-A6001 (ACTIVE) - Details
- Current Committee:
- Assembly Ways And Means
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยง14, Tax L
- Versions Introduced in 2011-2012 Legislative Session:
-
A10282
2013-A6001 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6001 2013-2014 Regular Sessions I N A S S E M B L Y March 12, 2013 ___________ Introduced by M. of A. HENNESSEY -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the definition of employment number with respect to the empire zones program to allow for the eligibility of employees of contract operators THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 1 of subdivision (g) of section 14 of the tax law, as amended by section 1 of part Z-1 of chapter 109 of the laws of 2006, is amended to read as follows: (1) The term "employment number" shall mean the average number of individuals, excluding general executive officers (in the case of a corporation), employed full-time by the enterprise for at least one-half of the taxable year. Such number shall be computed by determining the number of such individuals employed by the taxpayer on the thirty-first day of March, the thirtieth day of June, the thirtieth day of September and the thirty-first day of December during the applicable taxable year, adding together the number of such individuals determined to be so employed on each of such dates and dividing the sum so obtained by the number of such dates occurring within such applicable taxable year. Such number shall not include individuals employed within the state within the immediately preceding sixty months by a related person to the QEZE, as such term "related person" is defined in subparagraph (c) of para- graph three of subsection (b) of section four hundred sixty-five of the internal revenue code. For this purpose, a "related person" shall include an entity which would have qualified as a "related person" to the QEZE if it had not been dissolved, liquidated, merged with another entity or otherwise ceased to exist or operate. PROVIDED, HOWEVER, SUCH NUMBER MAY INCLUDE INDIVIDUALS EMPLOYED FULL-TIME OR AS FULL-TIME EQUIV- ALENTS BY A BUSINESS ENTITY OTHER THAN THE QEZE, PROVIDED, (I) SUCH INDIVIDUALS WORK FULL-TIME OR ARE FULL-TIME EQUIVALENTS AT THE QEZE'S EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04579-01-3
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