NY State Senate Bill 2013-S87A

Senate Bill S87A

2013-2014 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

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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 10, 2014	print number 87a
Feb 10, 2014	amend and recommit to investigations and government operations
Jan 08, 2014	referred to investigations and government operations
Jan 09, 2013	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2013-S87 - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S5148
2011-2012: S2498
2015-2016: S3112
2017-2018: S400
2019-2020: S5175
2021-2022: S3644
2023-2024: S1308

2013-S87 - Summary

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

2013-S87 - Sponsor Memo

                                BILL NUMBER:S87

TITLE OF BILL:
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, reservists,
volunteer firefighters and EMS personnel

PURPOSE OR GENERAL IDEA OF BILL:
Establish a wage tax credit for businesses that employ members of the
National Guard and Reserves and for those businesses that fully
comply with the USERRA (Uniformed Services Employment and
Reemployment Rights Act) reemployment requirements.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1- Section 210 of the tax law is amended by adding
subdivisions 46 and 47. Employment of New York National Guard and
reserve members wage tax 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 Uniformed Services
Employment and Reemployment Rights Act, as found in section 4301 et
seg. of title 18 United States Code. The amount of credit shall
be fifteen hundred dollars.

Section 2- Adding employment of New York National Guard and reserve
members along with employment of volunteer firefighters and EMS a
wage tax credit of fifteen hundred dollars.

Section 3- Volunteer firefighters and EMS first responder personnel
wage credit of fifteen hundred dollars.

Section 4- Effective date.

JUSTIFICATION:
To encourage employment of volunteer first responders by giving the
employer a wage tax credit for hiring and retaining first responders.
First responders get called away from their job for various reasons so
this legislation would provide an incentive for employers to retain
these dedicated individuals.

PRIOR LEGISLATIVE HISTORY:
2011-12 - S.2498/A.1355 - Died in Investigations

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:
This act shall take effect immediately and apply to taxable years
beginning on and after January 1, 2016.

2013-S87 - Bill Text download pdf

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

                                   87

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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 46 and 47 to read as follows:
  46. 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.
  47.  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.

                                                           LBD00186-02-3

S. 87                               2

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 VOLUNTEER FIREFIGHTERS AND EMS FIRST RESPONDER PERSONNEL.
  (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.
  S  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding two new clauses (xxxv)  and  (xxxvi)
to read as follows:

(XXXV) EMPLOYMENT OF NEW             AMOUNT OF CREDIT
YORK NATIONAL                        UNDER SUBDIVISION
GUARD AND RESERVE                    FORTY-SIX OF
MEMBERS CREDIT                       SECTION TWO HUNDRED TEN
UNDER SUB-
SECTION (VV)

(XXXVI) EMPLOYMENT OF VOLUNTEER      AMOUNT OF CREDIT UNDER
FIREFIGHTERS AND EMS                 SUBDIVISION FORTY-SEVEN OF
FIRST RESPONDER                      SECTION TWO HUNDRED TEN
PERSONNEL WAGE
CREDIT UNDER SUB-
SECTION (WW)
  S  3.  Section  606  of  the  tax  law  is  amended  by adding two new
subsections (vv) and (ww) to read as follows:
  (VV) EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBER  CREDIT.
(1)  ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, AS HERE-
INAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE IF THEY EMPLOY
NEW YORK NATIONAL GUARD AND RESERVE  MEMBERS.  PROVIDED,  HOWEVER,  THEY
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.  THE AMOUNT OF THE CREDIT SHALL BE FIFTEEN HUNDRED DOLLARS
FOR EACH NATIONAL GUARD MEMBER OR RESERVIST EMPLOYED.
  (2) 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.
  (3) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE
EXCESS  MAY  BE  CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, AND MAY BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  (WW) EMPLOYMENT OF VOLUNTEER  FIREFIGHTERS  AND  EMS  FIRST  RESPONDER
PERSONNEL  WAGE  CREDIT.  (1)  ALLOWANCE  OF CREDIT. A TAXPAYER SHALL BE
ALLOWED A CREDIT, AS HEREINAFTER PROVIDED, AGAINST THE  TAX  IMPOSED  BY
THIS ARTICLE IF THEY EMPLOY VOLUNTEER FIREFIGHTERS AND EMS FIRST RESPON-

S. 87                               3

DER PERSONNEL. THE AMOUNT OF THE CREDIT SHALL BE FIFTEEN HUNDRED DOLLARS
FOR EACH VOLUNTEER FIREFIGHTER AND EMS FIRST RESPONDER EMPLOYED.
  (2)  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.
  (3) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR  ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE
EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS,  AND  MAY  BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 4. This act shall take effect immediately and apply to taxable years
beginning on and after January 1, 2016.

2013-S87A (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S5148
2011-2012: S2498
2015-2016: S3112
2017-2018: S400
2019-2020: S5175
2021-2022: S3644
2023-2024: S1308

2013-S87A (ACTIVE) - Summary

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

2013-S87A (ACTIVE) - Sponsor Memo

2013-S87A (ACTIVE) - Bill Text download pdf

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

                                  87--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

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 48 and 49 to read as follows:
  48. 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00186-03-4

S. 87--A                            2

SUBSECTION (C) OF SECTION ONE  THOUSAND  EIGHTY-EIGHT  OF  THIS  CHAPTER
NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
  49.   EMPLOYMENT  OF  VOLUNTEER  FIREFIGHTERS  AND  EMERGENCY  MEDICAL
SERVICES (EMS) FIRST RESPONDER PERSONNEL WAGE 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 VOLUNTEER FIREFIGHTERS AND EMS FIRST RESPONDER PERSONNEL.
  (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.
  S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of the tax law is amended by adding two new clauses (xxxvii) and (xxxvi-
ii) to read as follows:

(XXXVII) EMPLOYMENT OF NEW           AMOUNT OF CREDIT
YORK NATIONAL                        UNDER SUBDIVISION
GUARD AND RESERVE                    FORTY-EIGHT OF
MEMBERS CREDIT                       SECTION TWO HUNDRED TEN
UNDER SUB-
SECTION (BBB)

(XXXVIII) EMPLOYMENT OF VOLUNTEER    AMOUNT OF CREDIT UNDER
FIREFIGHTERS AND EMS                 SUBDIVISION FORTY-NINE OF
FIRST RESPONDER                      SECTION TWO HUNDRED TEN
PERSONNEL WAGE
CREDIT UNDER SUB-
SECTION (CCC)
  S  3.  Section  606  of  the  tax  law  is  amended  by adding two new
subsections (bbb) and (ccc) to read as follows:
  (BBB) EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBER CREDIT.
(1) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, AS  HERE-
INAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS ARTICLE IF THEY EMPLOY
NEW  YORK  NATIONAL  GUARD  AND RESERVE MEMBERS. PROVIDED, HOWEVER, THEY
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. THE AMOUNT OF THE CREDIT SHALL BE FIFTEEN  HUNDRED  DOLLARS
FOR EACH NATIONAL GUARD MEMBER OR RESERVIST EMPLOYED.
  (2)  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.
  (3) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR  ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE
EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS,  AND  MAY  BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.

S. 87--A                            3

  (CCC)  EMPLOYMENT  OF  VOLUNTEER  FIREFIGHTERS AND EMS FIRST RESPONDER
PERSONNEL WAGE CREDIT. (1) ALLOWANCE OF  CREDIT.  A  TAXPAYER  SHALL  BE
ALLOWED  A  CREDIT,  AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY
THIS ARTICLE IF THEY EMPLOY VOLUNTEER FIREFIGHTERS AND EMS FIRST RESPON-
DER PERSONNEL. THE AMOUNT OF THE CREDIT SHALL BE FIFTEEN HUNDRED DOLLARS
FOR EACH VOLUNTEER FIREFIGHTER AND EMS FIRST RESPONDER EMPLOYED.
  (2)  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.
  (3) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR  ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE
EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS,  AND  MAY  BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 4. This act shall take effect immediately and apply to taxable years
beginning on and after January 1, 2017.

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