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

                                  8873

                          I N  A S S E M B L Y

                            February 25, 2014
                               ___________

Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
  tee on Mental Health

AN ACT to amend the mental hygiene law, the transportation law  and  the
  tax  law, in relation to enacting the "integrated employment, economic
  development and safety net system for  individuals  with  intellectual
  and developmental disabilities act"

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

  Section 1. Short title. This act shall be known and may  be  cited  as
the  "integrated  employment, economic development and safety net system
for individuals with intellectual and developmental disabilities act".
  S 2. Legislative findings and intent. The legislature hereby finds and
declares that many citizens with intellectual and developmental disabil-
ities can be productive members of the general workforce in the  state's
counties and that with planning, funding realignment, employer tax cred-
its,  additional  resources  where necessary, and better coordination of
existing state, federal and rural resources, employment for  such  indi-
viduals will increase significantly.
  The legislature further finds and declares that because of age, sever-
ity  of disability or other factors, many individuals offered the oppor-
tunity will be unable to participate in the general workforce. Therefore
there must continue to be a safety  net  employment  system  to  provide
opportunities  for  such  individuals to work alongside their peers with
and without disabilities.
  Finally, the legislature recognizes that economy  and  efficiency  are
best  served  by utilizing the existing and extensive infrastructure for
purposes of providing appropriate  integrated  employment  and  spurring
economic development.
  S  3. The mental hygiene law is amended  by adding a new section 13.41
to read as follows:
S 13.41 INTEGRATED  EMPLOYMENT,  ECONOMIC  DEVELOPMENT  AND  SAFETY  NET
          SYSTEM.
  (A)  AS  USED  IN THIS SECTION, "INTEGRATED EMPLOYMENT CENTER" MEANS A
FACILITY  IN  WHICH  INDIVIDUALS  WITH  DEVELOPMENTAL  DISABILITIES  AND

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

                                                           LBD13755-04-4

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NON-DISABLED  WORKERS  ARE EMPLOYED AND IN WHICH THE NUMBER OF NON-DISA-
BLED WORKERS, EXCLUDING THOSE PAID TO PROVIDE CARE  AND  SUPERVISION  TO
THE  INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES COMPLIES WITH 41 U.S.C.
S 8501(6)(C).
  (B)(1) THE COMMISSIONER, IN COLLABORATION WITH THE DEVELOPMENTAL DISA-
BILITIES  ADVISORY  COUNCIL,  SHALL  ESTABLISH  A PLAN SETTING FORTH THE
REQUIREMENTS AND A TIMETABLE FOR THE IMPLEMENTATION  OF  THE  INTEGRATED
EMPLOYMENT,  ECONOMIC  DEVELOPMENT AND SAFETY NET SYSTEM FOR INDIVIDUALS
WITH INTELLECTUAL AND DEVELOPMENTAL  DISABILITIES  ACT.  SUCH  PLAN  AND
TIMETABLE  SHALL  BE SUBMITTED TO THE DIRECTOR OF THE BUDGET, THE TEMPO-
RARY PRESIDENT OF THE SENATE AND THE  SPEAKER  OF  THE  ASSEMBLY  ON  OR
BEFORE JANUARY FIRST, TWO THOUSAND FIFTEEN.
  (2)  THE  PLAN ESTABLISHED PURSUANT TO THIS SECTION SHALL INCLUDE, BUT
NOT BE LIMITED TO:
  A. THE IDENTIFICATION OF EXISTING  EMPLOYMENT  OPPORTUNITIES  FOR  THE
DEVELOPMENTALLY  DISABLED  THROUGHOUT  THE  STATE,  AND  DATA RELATED TO
EMPLOYMENT OPPORTUNITIES, UNEMPLOYMENT RATES AND GAPS IN THE SPECTRUM OF
EMPLOYMENT BY GEOGRAPHIC AREA;
  B. RECOMMENDATIONS TO RETAIN AN ARRAY OF INTEGRATED SUPPORTED ENVIRON-
MENTS WITH CONSIDERATIONS INCLUDING, BUT NOT LIMITED TO, ABILITY LEVELS,
CRITICAL LIFE TRANSITIONS AND APPROPRIATE OPTIONS;
  C. TECHNICAL ASSISTANCE, COMPLIANCE ASSISTANCE AND TRANSITION  ASSIST-
ANCE PROCEDURES FOR EXISTING PROVIDERS IN THEIR TRANSITION TO INTEGRATED
SUPPORTED ENVIRONMENTS;
  D.  A  TRANSITION  PLAN  FOR  EXISTING SHELTERED WORKSHOP PROVIDERS TO
TRANSFORM SUCH PROGRAMS INTO INTEGRATED EMPLOYMENT CENTERS IN ORDER  FOR
CURRENT  AND  FUTURE ENROLLEES TO REMAIN ELIGIBLE FOR HOME AND COMMUNITY
BASED SERVICES WAIVER FUNDING;
  E. ASSESSMENTS OF FUNDING  AND  NECESSARY  SUPPORTS  TO  INCREASE  THE
NUMBER  OF  STUDENTS  TO  TRANSITION  FROM SPECIAL EDUCATION PROGRAMS TO
INTEGRATED AND COMPETITIVE EMPLOYMENT IN THE COMMUNITY;
  F. RECOMMENDATIONS TO REALIGN, REDIRECT  AND  ENHANCE,  AS  NECESSARY,
FUNDING  FOR  INTEGRATED SUPPORT ENVIRONMENTS SUCH THAT INDIVIDUALS WITH
MORE SIGNIFICANT DISABILITIES,  INCLUDING  MANY  INDIVIDUALS  SERVED  IN
SHELTERED WORKSHOPS, CAN PARTICIPATE IN SUPPORTED WORK;
  G. THE IDENTIFICATION OF NEW TAX INCENTIVES OR EXISTING TAX INCENTIVES
THAT,  WITH APPROPRIATE AMENDMENT, WILL ENCOURAGE EXISTING BUSINESSES TO
EMPLOY INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, AND
WILL HELP FOSTER THE  START-UP  OR  EXPANSION  OF  BUSINESSES  OWNED  OR
CONTROLLED BY INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES;
  H.  AN EVALUATION OF THE NEEDS OF INDIVIDUALS WITH DEVELOPMENTAL DISA-
BILITIES WITHIN RURAL COUNTIES AS DEFINED BY SECTION FOUR HUNDRED EIGHT-
Y-ONE OF THE EXECUTIVE LAW, WITH CONSIDERATIONS OF APPROPRIATE  OPTIONS,
AVAILABILITY OF EMPLOYMENT OPPORTUNITIES AND UNEMPLOYMENT RATES;
  I.  RECOMMENDATIONS  TO  RETAIN A COMPREHENSIVE SPECTRUM OF EMPLOYMENT
OPPORTUNITIES FOR INDIVIDUALS  WITH  DEVELOPMENTAL  DISABILITIES  WITHIN
RURAL COUNTIES;
  J. THE IDENTIFICATION OF ANY REGULATION, REGULATORY CHANGE OR GUIDANCE
TO EFFECTUATE THE PURPOSES OF THIS SECTION; AND
  K.  A  RECOMMENDATION  OF  THE  AMOUNT OF MONIES TO BE APPROPRIATED TO
FACILITATE THE PURPOSES OF SUCH PLAN.
  (3) PROGRAMS DEVELOPED IN  ACCORDANCE  WITH  THE  COMMISSIONER'S  PLAN
PURSUANT  TO  THIS SUBDIVISION SHALL, TO THE MAXIMUM EXTENT PRACTICABLE,
CONTINUE TO BE ELIGIBLE FOR MEDICAL ASSISTANCE FUNDING.
  S 4. Section 14 of the transportation law is amended by adding  a  new
subdivision 36 to read as follows:

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  36.  THE  COMMISSIONER  SHALL, IN COOPERATION WITH THE COMMISSIONER OF
DEVELOPMENTAL DISABILITIES, ESTABLISH A RURAL INTEGRATED  TRANSPORTATION
DEMONSTRATION  PROGRAM  IN SIX COUNTIES, EACH HAVING A POPULATION OF NOT
MORE THAN TWO HUNDRED THOUSAND ACCORDING TO THE TWO THOUSAND TEN FEDERAL
CENSUS.  THE COMMISSIONER SHALL DIRECT A TRANSPORTATION PROVIDER IN EACH
SUCH COUNTY TO STUDY HOW THE COORDINATION OF LOCAL HUMAN  SERVICE  AGEN-
CIES PROVIDING TRANSPORTATION IN A RURAL COUNTY CAN INCREASE TRANSPORTA-
TION  OPPORTUNITIES  FOR  INTEGRATED SUPPORTED ENVIRONMENT EMPLOYMENT TO
INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN  ACCORD-
ANCE  WITH  SECTION  13.41  OF  THE MENTAL HYGIENE LAW. SUCH PILOT SHALL
PROVIDE THAT WHERE A PARTICIPATING HUMAN SERVICE AGENCY OPERATES  TRANS-
PORTATION SERVICES FOR TRANSPORTATION-DISABLED PERSONS, THE AGENCY SHALL
BE  AUTHORIZED  TO  PROVIDE COORDINATED TRANSPORTATION TO OTHER ENROLLED
HUMAN SERVICE AGENCY RIDERS WHILE REMAINING EXEMPT FROM  THE  PROVISIONS
OF  ARTICLE  SEVEN  OF THIS CHAPTER, UNLESS SUCH TRANSPORTATION SERVICES
ARE OPEN TO THE PUBLIC. THE COMMISSIONER, IN ESTABLISHING AND  OPERATING
THE  PROGRAM,  SHALL CONSIDER THE AVAILABILITY OF PUBLIC TRANSPORTATION,
PUBLIC SAFETY CONCERNS AND THE DUPLICATION OF SERVICES. EACH TRANSPORTA-
TION PROVIDER PARTICIPATING IN THE PROGRAM SHALL STUDY THE COST BENEFITS
OF COORDINATING TRANSPORTATION, THE QUALITY  OF  TRANSPORTATION,  ACCESS
FOR  CLIENT  POPULATIONS  AND  THE OUTCOMES OF INDIVIDUALS RECEIVING THE
SERVICES.  EVERY TRANSPORTATION PROVIDER SHALL REPORT  ITS  FINDINGS  TO
THE  COMMISSIONER AND THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES WHO
SHALL JOINTLY EVALUATE THE FINDINGS OF THE STUDY, AND REPORT THEREON  TO
THE  GOVERNOR,  THE TEMPORARY PRESIDENT OF THE SENATE AND THE SPEAKER OF
THE ASSEMBLY.
  S 5. The tax law is amended by adding a new  section  41  to  read  as
follows:
  S  41.  CREDIT  FOR  INTEGRATED  BUSINESS  ENTERPRISE INVESTMENTS. (A)
ALLOWANCE OF CREDIT. A TAXPAYER, THAT IS AN INTEGRATED  BUSINESS  ENTER-
PRISE, SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A, TWENTY-TWO, THIRTY-TWO
OR  THIRTY-THREE  OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH
TAX, PURSUANT TO THE PROVISIONS REFERENCED IN SUBDIVISION  (C)  OF  THIS
SECTION.  THE  CREDIT SHALL BE ALLOWED DURING THE TAX YEAR AN INTEGRATED
WORK ENVIRONMENT, IN WHICH A QUALIFIED INVESTMENT IS MADE BY THE TAXPAY-
ER, IS PLACED IN SERVICE. THE CREDIT SHALL BE EQUAL TO FIVE  PERCENT  OF
THE TAXPAYER'S QUALIFIED INVESTMENT.
  (B)  DEFINITIONS.  AS  USED IN THIS SECTION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
  (1) INTEGRATED BUSINESS ENTERPRISE.   THE  TERM  "INTEGRATED  BUSINESS
ENTERPRISE" MEANS A BUSINESS WHICH IS OWNED, OPERATED OR CONTROLLED BY A
HOME  AND COMMUNITY BASED SERVICES WAIVER PROVIDER THAT EMPLOYS INDIVID-
UALS WITH DEVELOPMENTAL DISABILITIES AND NON-DISABLED  INDIVIDUALS,  AND
WHICH IS DETERMINED BY THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES TO
PROVIDE  COMPETITIVE  EMPLOYMENT TO PERSONS WITH DEVELOPMENTAL DISABILI-
TIES.
  (2) QUALIFIED INVESTMENT. THE TERM "QUALIFIED INVESTMENT" MEANS MONEYS
SPENT FOR THE PURCHASE OF BUILDINGS AND TANGIBLE PERSONAL PROPERTY  WITH
A USEFUL LIFE OF FOUR OR MORE YEARS, WHICH ARE USED IN THE PRODUCTION OF
AN INTEGRATED WORK ENVIRONMENT.
  (C)  CROSS-REFERENCES.  FOR  APPLICATION OF THE CREDIT PROVIDED FOR IN
THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER:
  (1) ARTICLE 9: SECTION 187-T,
  (2) ARTICLE 9-A: SECTION 210: SUBDIVISION 48,
  (3) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (U),
  (4) ARTICLE 32: SECTION 1456: SUBSECTION (AA),

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  (5) ARTICLE 33: SECTION 1511: SUBDIVISION (DD).
  S  6. Subdivision 2 of section 187-a of the tax law, as added by chap-
ter 142 of the laws of 1997, is amended to read as follows:
  2. Qualified employee. A qualified employee is an individual:
  (a) who is certified by the education department  OR  THE  OFFICE  FOR
PEOPLE  WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the  state  agency  responsible
for  provision  of  vocational  rehabilitation services to the blind and
visually handicapped: (i) as a person with a  disability  which  consti-
tutes  or  results  in  a substantial handicap to employment and (ii) as
having completed or as receiving services under EITHER an individualized
written rehabilitation plan approved by the education department  OR  AN
INDIVIDUALIZED  SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible  for  providing  vocational  rehabilitation services to such
individual; and
  (b) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred  eighty  days  or  four  hundred
hours,  OR,  FOR  AN  INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR  AT  LEAST  ONE  HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S  7.  The tax law is amended by adding a new section 187-t to read as
follows:
  S 187-T. CREDIT FOR INTEGRATED  BUSINESS  ENTERPRISE  INVESTMENTS.  1.
ALLOWANCE  OF  CREDIT.  A  TAXPAYER  SHALL  BE  ALLOWED  A CREDIT, TO BE
COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER,  AGAINST  THE
TAXES IMPOSED BY THIS ARTICLE. PROVIDED, HOWEVER THAT THE AMOUNT OF SUCH
CREDIT  ALLOWABLE  AGAINST  THE  TAX  IMPOSED  BY  SECTION  ONE  HUNDRED
EIGHT-FOUR OF THIS ARTICLE SHALL BE THE EXCESS OF  THE  AMOUNT  OF  SUCH
CREDIT OVER THE AMOUNT OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE
TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE.
  2.  CARRYOVER.  IN  NO  EVENT  SHALL  THE CREDIT UNDER THIS SECTION BE
ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN  THE
APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHTY-THREE, OR ONE
HUNDRED  EIGHTY-FIVE  OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT
ALLOWABLE UNDER THIS SECTION FOR ANY TAXABLE YEAR  REDUCES  THE  TAX  TO
SUCH  AMOUNT,  ANY  AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR
MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR  UP  TO  FIFTEEN
YEARS,  AND  MAY  BE  DEDUCTED  FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR
YEARS.
  S 8. Paragraph (b) of subdivision 23 of section 210 of the tax law, as
added by chapter 142 of the laws of 1997, is amended to read as follows:
  (b) Qualified employee. A qualified employee is an individual:
  (1) who is certified by the education department  OR  THE  OFFICE  FOR
PEOPLE  WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the  state  agency  responsible
for  provision  of  vocational  rehabilitation services to the blind and
visually handicapped: (i) as a person with a  disability  which  consti-
tutes  or  results  in  a substantial handicap to employment and (ii) as
having completed or as receiving services under EITHER an individualized
written rehabilitation plan approved by the education department  OR  AN
INDIVIDUALIZED  SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible  for  providing  vocational  rehabilitation services to such
individual; and

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  (2) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred  eighty  days  or  four  hundred
hours,  OR,  FOR  AN  INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR  THE  EMPLOYER  WHO  IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 9. Section 210 of the tax law is amended by adding a new subdivision
48 to read as follows:
  48. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (A)  ALLOW-
ANCE  OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE  TAX  IMPOSED
BY THIS ARTICLE.
  (B) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA-
BLE  YEAR  SHALL  NOT  REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE
AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF  THIS  SECTION.
HOWEVER,  IF  THE  AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBDIVISION FOR
ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY  AMOUNT  OF  CREDIT
NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING
YEAR  OR  YEARS,  FOR  UP TO FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 10. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause  (xxxvii)  to  read  as
follows:
(XXXVII) CREDIT FOR                  AMOUNT OF CREDIT
INTEGRATED BUSINESS ENTERPRISE       UNDER SUBDIVISION
INVESTMENTS UNDER                    FORTY-EIGHT OF SECTION
SUBSECTION (U)                       TWO HUNDRED TEN
  S  11. Paragraph 2 of subsection (o) of section 606 of the tax law, as
added by chapter 142 of the laws of 1997, is amended to read as follows:
  (2) Qualified employee. A qualified employee is an individual:
  (A) who is certified by the education department  OR  THE  OFFICE  FOR
PEOPLE  WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual
who is blind or visually handicapped, by the  state  agency  responsible
for provision of vocation rehabilitation services to the blind and visu-
ally handicapped: (i) as a person with a disability which constitutes or
results  in  a  substantial  handicap  to  employment and (ii) as having
completed or as receiving services under EITHER an individualized  writ-
ten rehabilitation plan approved by the education department OR AN INDI-
VIDUALIZED  SERVICE  PLAN  APPROVED  PURSUANT  TO THE REGULATIONS OF THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible  for  providing  vocational  rehabilitation services to such
individual; and
  (B) who has worked on a full-time basis for the employer who is claim-
ing the credit for at least one hundred  eighty  days  or  four  hundred
hours,  OR,  FOR  AN  INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR  AT  LEAST  ONE  HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 12. Section 606 of the tax law is amended by adding a new subsection
(u) to read as follows:
  (U)  CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW-
ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED  AS
PROVIDED  IN  SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED
BY THIS ARTICLE.
  (2) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION
FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE

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EXCESS  MAY  BE  CARRIED  OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO
FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR
OR YEARS.
  S 13. Paragraph 2 of subsection (f) of section 1456 of the tax law, as
added by chapter 142 of the laws of 1997, is amended to read as follows:
  (2) Qualified employee. A qualified employee is an individual:
  (A)  who  is  certified  by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an  individual
who  is  blind  or visually handicapped, by the state agency responsible
for provision of vocational rehabilitation services  to  the  blind  and
visually  handicapped:  (i)  as a person with a disability which consti-
tutes or results in a substantial handicap to  employment  and  (ii)  as
having completed or as receiving services under EITHER an individualized
written  rehabilitation  plan approved by the education department OR AN
INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF  THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible for providing vocational  rehabilitation  services  to  such
individual; and
  (B) who has worked on a full-time basis for the employer who is claim-
ing  the  credit  for  at  least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE  OFFICE  FOR  PEOPLE  WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR  THE  EMPLOYER  WHO  IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 14. Section 1456  of  the  tax  law  is  amended  by  adding  a  new
subsection (aa) to read as follows:
  (AA) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW-
ANCE  OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE  TAX  IMPOSED
BY THIS ARTICLE.
  (2)  CARRYOVER. THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED UNDER
THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL NOT, IN THE AGGREGATE, REDUCE
THE TAX DUE FOR SUCH  YEAR  TO  LESS  THAN  THE  MINIMUM  TAX  FIXED  BY
SUBSECTION  (B)  OF SECTION FOURTEEN HUNDRED FIFTY-FIVE OF THIS ARTICLE.
HOWEVER, IF THE AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT, OR  BOTH,
ALLOWED  UNDER  THIS  SUBSECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT THUS
NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING
YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY  BE  DEDUCTED  FROM  THE
TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S  15.  Paragraph 2 of subdivision (j) of section 1511 of the tax law,
as added by chapter 142 of the laws of  1997,  is  amended  to  read  as
follows:
  (2) Qualified employee. A qualified employee is an individual:
  (A)  who  is  certified  by the education department OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an  individual
who  is  blind  or visually handicapped, by the state agency responsible
for provision of vocational rehabilitation services  to  the  blind  and
visually  handicapped:  (i)  as a person with a disability which consti-
tutes or results in a substantial handicap to  employment  and  (ii)  as
having completed or as receiving services under EITHER an individualized
written  rehabilitation  plan approved by the education department OR AN
INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF  THE
COMMISSIONER  OF  DEVELOPMENTAL  DISABILITIES,  or  other  state  agency
responsible for providing vocational  rehabilitation  services  to  such
individual; and

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  (B) who has worked on a full-time basis for the employer who is claim-
ing  the  credit  for  at  least one hundred eighty days or four hundred
hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE  OFFICE  FOR  PEOPLE  WITH
DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS
FOR  THE  EMPLOYER  WHO  IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED
DAYS OR FOUR HUNDRED HOURS.
  S 16. Section 1511 of the tax law is amended by adding a new  subdivi-
sion (dd) to read as follows:
  (DD) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW-
ANCE  OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS
PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAXES IMPOSED
BY THIS ARTICLE.
  (2) CARRYOVER. THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED  UNDER
THIS  SUBDIVISION  FOR  ANY  TAXABLE  YEAR  SHALL NOT, IN THE AGGREGATE,
REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE MINIMUM TAX  FIXED  BY
PARAGRAPH FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED TWO OF THIS
ARTICLE  OR  BY SECTION FIFTEEN HUNDRED TWO-A OF THIS ARTICLE, WHICHEVER
IS APPLICABLE. HOWEVER, IF THE AMOUNT OF CREDIT OR  CARRYOVERS  OF  SUCH
CREDIT,  OR  BOTH,  ALLOWED  UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
REDUCES THE TAX TO SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT OR  CARRYOVERS
OF  SUCH  CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED
OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE
DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS.
  S 17. This act shall take effect  immediately,  except  that  sections
five,  six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen,
fifteen and sixteen of this act shall take effect on the first of  Janu-
ary next succeeding the date on which it shall have become a law.