NY State Senate Bill 2013-S1907A

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 12, 2014	print number 1907a
Feb 12, 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)

co-Sponsors

2013-S1907 - Details

See Assembly Version of this Bill:: A570
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S4107, A8385
2015-2016: S4093, A5513
2017-2018: S3688, A1369
2019-2020: S5545, A7475

2013-S1907 - Summary

Establishes a small business tax credit for the employment of disabled persons.

2013-S1907 - Sponsor Memo

                                BILL NUMBER:S1907

TITLE OF BILL:  An act to amend the tax law, in relation to establishing
a small business tax credit for the employment of disabled persons

PURPOSE  OR  GENERAL  IDEA  OF BILL: To stimulate employment of disabled
persons and retain their services.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1: Amendment to section 210, subdivision 46 of the tax law,  for
the  providence  of a business tax credit for the employer in regards to
the employment of disabled persons for the duration of twelve months  or
more  for  a  minimum of thirty-five hours per a week.  Tax credit range
will range between five thousand to twenty-five thousand dollars.

Section 2: The adoption of a new clause (xxxv) in section 606 of the tax
law, specifying preceded amendment.

Section 3: Amendment to section 606 of the tax law, detailing the compo-
nents of the business tax credit for the employment of disabled  persons
in a company of one hundred employees or less.

Section 4: The effective date.

JUSTIFICATION: With the struggles one experiences in today's economy, it

is  a  continuous  uphill  battle  to seek and retain viable employment.
Disabled persons, by far, face unprecedented challenges.  A 2004  Harris
poll cited disabled persons are nearly twice as likely as people without
disabilities  to  have  an  annual  household income of $15,000 or less.
According to a 2009 Bureau of Labor Statistics study,  the  unemployment
rate  of persons with a disability was fifteen percent, compared to nine
percent for those without a disability.    Further,  a  2006  disability
status  report  published  by  Cornell  University determined twenty-two
percent of persons with disabilities are employed full-time, compared to
fifty-seven percent of persons  without  disabilities.  There  are  also
income  discrepancies:  a  median  salary of $65,000 for persons without
disabilities, compared to a $36,000 median salary for persons with disa-
bilities.

To stimulate employment for  their  services,  a  tax  credit  is  being
proposed  to  small  business owners that retain disabled persons within
their company for twelve months or more  at  a  minimum  of  thirty-five
hours  of  employment  per a week. Their services will contribute to the
economic growth of New York State, create  greater  awareness  of  their
overlooked skills, and establish fairness with confidence.

PRIOR   LEGISLATIVE   HISTORY:  2012:  A.8385-A  --  died  in  Ways  and
Means/S.4107-A -Died in Investigations and Government Operations;  2011:
A.8385-referred to Ways and Means.

FISCAL IMPLICATIONS: To be determined

EFFECTIVE  DATE:  This  act  shall  take effect immediately and apply to
taxable years beginning on or after January 1, 2014.

2013-S1907 - Bill Text download pdf

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

                                  1907

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- 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 establishing a  small  busi-
  ness tax credit for the employment of disabled persons

  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  a  new
subdivision 46 to read as follows:
  46.  SMALL  BUSINESS  TAX  CREDIT;  DISABLED  PERSONS.  (A) GENERAL. A
TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CRED-
IT, TO BE COMPUTED AS PROVIDED IN  THIS  SUBDIVISION,  AGAINST  THE  TAX
IMPOSED  BY THIS ARTICLE FOR EACH DISABLED PERSON HIRED DURING A TAXABLE
YEAR, PROVIDED THAT SUCH DISABLED PERSON  IS  EMPLOYED  FOR  THIRTY-FIVE
HOURS  OR  MORE  PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER FOR
TWELVE MONTHS OR MORE.
  (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL  EQUAL
FIVE  THOUSAND  DOLLARS  PER  HIRED DISABLED PERSON BUT SHALL NOT EXCEED
TWENTY-FIVE THOUSAND DOLLARS.
  (C) CARRYOVERS. THE CREDIT  ALLOWED  UNDER  THIS  SUBDIVISION  MAY  BE
CLAIMED  AND  IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH THE CREDIT
IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
  (D) DEFINITIONS. AS USED  IN  THIS  SUBDIVISION,  THE  TERM  "DISABLED
PERSON"  SHALL  MEAN  A  PERSON WHO SUFFERS FROM ANY PHYSICAL, MENTAL OR
MEDICAL IMPAIRMENT RESULTING FROM ANATOMICAL, PHYSIOLOGICAL, GENETIC  OR
NEUROLOGICAL  CONDITIONS  WHICH PREVENTS THE EXERCISE OF A NORMAL BODILY
FUNCTION OR IS DEMONSTRABLE BY MEDICALLY ACCEPTED CLINICAL OR LABORATORY
DIAGNOSTIC TECHNIQUES.

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

                                                           LBD00837-01-3

S. 1907                             2

  S 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
of  the  tax  law  is  amended  by adding a new clause (xxxv) to read as
follows:
(XXXV) SMALL BUSINESS TAX CREDIT;    COSTS UNDER SUBDIVISION
DISABLED PERSONS                     FORTY-SIX OF SECTION
SUBSECTION (VV)                      TWO HUNDRED TEN
  S 3.  Section 606 of the tax law is amended by adding a new subsection
(vv) to read as follows:
  (VV)  SMALL  BUSINESS  TAX  CREDIT;  DISABLED  PERSONS. (1) GENERAL. A
TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CRED-
IT, TO BE COMPUTED AS PROVIDED  IN  THIS  SUBSECTION,  AGAINST  THE  TAX
IMPOSED  BY THIS ARTICLE FOR EACH DISABLED PERSON HIRED DURING A TAXABLE
YEAR, PROVIDED THAT SUCH DISABLED PERSON  IS  EMPLOYED  FOR  THIRTY-FIVE
HOURS  OR  MORE  PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER FOR
TWELVE MONTHS OR MORE.
  (2) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL  EQUAL
FIVE  THOUSAND  DOLLARS  PER  HIRED DISABLED PERSON BUT SHALL NOT EXCEED
TWENTY-FIVE THOUSAND DOLLARS.
  (3) CARRYOVERS. THE  CREDIT  ALLOWED  UNDER  THIS  SUBSECTION  MAY  BE
CLAIMED  AND  IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH THE CREDIT
IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBSECTION MAY NOT BE  USED
TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
  (4)  DEFINITIONS.  AS  USED  IN  THIS  SUBSECTION,  THE TERM "DISABLED
PERSON" SHALL MEAN A PERSON WHO SUFFERS FROM  ANY  PHYSICAL,  MENTAL  OR
MEDICAL  IMPAIRMENT RESULTING FROM ANATOMICAL, PHYSIOLOGICAL, GENETIC OR
NEUROLOGICAL CONDITIONS WHICH PREVENTS THE EXERCISE OF A  NORMAL  BODILY
FUNCTION OR IS DEMONSTRABLE BY MEDICALLY ACCEPTED CLINICAL OR LABORATORY
DIAGNOSTIC TECHNIQUES.
  S 4. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014.

co-Sponsors

2013-S1907A (ACTIVE) - Details

See Assembly Version of this Bill:: A570
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§210 & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S4107, A8385
2015-2016: S4093, A5513
2017-2018: S3688, A1369
2019-2020: S5545, A7475

2013-S1907A (ACTIVE) - Summary

Establishes a small business tax credit for the employment of disabled persons.

2013-S1907A (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1907A

TITLE  OF  BILL:    An  act  to  amend  the  tax  law,  in relation to
establishing a  small  business  tax  credit  for  the  employment  of
disabled persons

PURPOSE:  To stimulate employment of disabled persons and retain their
services.

SUMMARY OF PROVISIONS:

Section  1:  Amendment  to section 210, subdivision 48 of the tax law,
for the providence of a  business  tax  credit  for  the  employer  in
regards  to  the  employment  of  disabled persons for the duration of
twelve months or more for a minimum of thirty-five hours per  a  week.
Tax  credit  range  will  range  between  five thousand to twenty-five
thousand dollars.

Section 2: The adoption of a new clause (xxxvii) in section 606 of the
tax law, specifying preceded amendment.

Section 3: Amendment to section 606 of the tax  law,  new  subdivision
(xx),  detailing  the  components  of  the business tax credit for the
employment of disabled persons in a company of one  hundred  employees
or less.

JUSTIFICATION:  With the struggles one experiences in today's economy,
it is a continuous uphill battle to seek and retain viable employment.
Disabled persons, by far, face unprecedented challenges: a 2004 Harris
poll  cited  disabled  persons are nearly as twice as likely as people
without disabilities to have an annual household income of $15,000  or
less.  And,  according to a 2009 Bureau of Labor statistics study, the
unemployment rate of persons with a disability  was  fifteen  percent,
compared  to  nine percent for those without a disability.  Further, a
2006  disability  status  report  published  by   Cornell   University
determined   twenty-two  percent  of  persons  with  disabilities  are
employed full-time, compared to fifty-seven percent of persons without
disabilities. There are also income discrepancies: a median salary  of
$65,000 for persons without disabilities, compared to a $36,000 median
salary for persons with disabilities.

To  stimulate  employment  for  their  services, a tax credit is being
proposed to small business owners that retain disabled persons  within
their  company  for  twelve months or more at a minimum of thirty-five
hours of employment per a week. Their services will contribute to  the
economic  growth  of New York state, create greater awareness of their
overlooked skills, and establish fairness with confidence.

LEGISLATIVE HISTORY:   2013: S.1907- Referred  to  Investigations  and
Government Operations

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE  DATE:    Shall take effect immediately and apply to taxable
years beginning on or after January 1, 2015.

2013-S1907A (ACTIVE) - Bill Text download pdf

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

                                 1907--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced by Sens. ADDABBO, ESPAILLAT, PARKER -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations  and  Government 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 establishing a  small  busi-
  ness tax credit for the employment of disabled persons

  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  a  new
subdivision 48 to read as follows:
  48.  SMALL  BUSINESS  TAX  CREDIT;  DISABLED  PERSONS.  (A) GENERAL. A
TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CRED-
IT, TO BE COMPUTED AS PROVIDED IN  THIS  SUBDIVISION,  AGAINST  THE  TAX
IMPOSED  BY THIS ARTICLE FOR EACH DISABLED PERSON HIRED DURING A TAXABLE
YEAR, PROVIDED THAT SUCH DISABLED PERSON  IS  EMPLOYED  FOR  THIRTY-FIVE
HOURS  OR  MORE  PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER FOR
TWELVE MONTHS OR MORE.
  (B) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL  EQUAL
FIVE  THOUSAND  DOLLARS  PER  HIRED DISABLED PERSON BUT SHALL NOT EXCEED
TWENTY-FIVE THOUSAND DOLLARS.
  (C) CARRYOVERS. THE CREDIT  ALLOWED  UNDER  THIS  SUBDIVISION  MAY  BE
CLAIMED  AND  IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH THE CREDIT
IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
  (D) DEFINITIONS. AS USED  IN  THIS  SUBDIVISION,  THE  TERM  "DISABLED
PERSON"  SHALL  MEAN  A  PERSON WHO SUFFERS FROM ANY PHYSICAL, MENTAL OR
MEDICAL IMPAIRMENT RESULTING FROM ANATOMICAL, PHYSIOLOGICAL, GENETIC  OR

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

                                                           LBD00837-02-4

S. 1907--A                          2

NEUROLOGICAL  CONDITIONS  WHICH PREVENTS THE EXERCISE OF A NORMAL BODILY
FUNCTION OR IS DEMONSTRABLE BY MEDICALLY ACCEPTED CLINICAL OR LABORATORY
DIAGNOSTIC TECHNIQUES.
  S  2. 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) SMALL BUSINESS TAX CREDIT;  COSTS UNDER SUBDIVISION
DISABLED PERSONS                     FORTY-EIGHT OF SECTION
SUBSECTION (XX)                      TWO HUNDRED TEN
  S  3.    Subsections  (yy)  and (zz) of section 606 of the tax law, as
relettered by section 5 of part H of chapter 1 of the laws of 2003,  are
relettered  subsections  (yyy)  and  (zzz)  and a new subsection (xx) is
added to read as follows:
  (XX) SMALL BUSINESS TAX  CREDIT;  DISABLED  PERSONS.  (1)  GENERAL.  A
TAXPAYER WHO HAS ONE HUNDRED EMPLOYEES OR LESS, SHALL BE ALLOWED A CRED-
IT,  TO  BE  COMPUTED  AS  PROVIDED  IN THIS SUBSECTION, AGAINST THE TAX
IMPOSED BY THIS ARTICLE FOR EACH DISABLED PERSON HIRED DURING A  TAXABLE
YEAR,  PROVIDED  THAT  SUCH  DISABLED PERSON IS EMPLOYED FOR THIRTY-FIVE
HOURS OR MORE PER WEEK AND REMAINS IN THE EMPLOY OF  SUCH  TAXPAYER  FOR
TWELVE MONTHS OR MORE.
  (2)  AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL EQUAL
FIVE THOUSAND DOLLARS PER HIRED DISABLED PERSON  BUT  SHALL  NOT  EXCEED
TWENTY-FIVE THOUSAND DOLLARS.
  (3)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS  SUBSECTION MAY BE
CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
TAXABLE  YEARS. THE CREDIT AUTHORIZED BY THIS SUBSECTION MAY NOT BE USED
TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
  (4) DEFINITIONS. AS  USED  IN  THIS  SUBSECTION,  THE  TERM  "DISABLED
PERSON"  SHALL  MEAN  A  PERSON WHO SUFFERS FROM ANY PHYSICAL, MENTAL OR
MEDICAL IMPAIRMENT RESULTING FROM ANATOMICAL, PHYSIOLOGICAL, GENETIC  OR
NEUROLOGICAL  CONDITIONS  WHICH PREVENTS THE EXERCISE OF A NORMAL BODILY
FUNCTION OR IS DEMONSTRABLE BY MEDICALLY ACCEPTED CLINICAL OR LABORATORY
DIAGNOSTIC TECHNIQUES.
  S 4. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2015.

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Senate Bill S1907A

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

2013-S1907 - Details

2013-S1907 - Summary

2013-S1907 - Sponsor Memo

2013-S1907 - Bill Text download pdf

co-Sponsors

2013-S1907A (ACTIVE) - Details

2013-S1907A (ACTIVE) - Summary

2013-S1907A (ACTIVE) - Sponsor Memo

2013-S1907A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S1907A

Share this bill

Sponsored By

Joseph P. Addabbo Jr.

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

Adriano Espaillat

Kevin S. Parker

2013-S1907 - Details

2013-S1907 - Summary

2013-S1907 - Sponsor Memo

2013-S1907 - Bill Text download pdf

co-Sponsors

Adriano Espaillat

Kevin S. Parker

2013-S1907A (ACTIVE) - Details

2013-S1907A (ACTIVE) - Summary

2013-S1907A (ACTIVE) - Sponsor Memo

2013-S1907A (ACTIVE) - Bill Text download pdf

Comments