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

                                 1852--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 13, 2015
                               ___________

Introduced  by  M.  of  A.  GUNTHER, ABINANTI, STECK, O'DONNELL, GIGLIO,
  GOODELL, DiPIETRO, NOJAY, RAIA --  Multi-Sponsored  by  --  M.  of  A.
  FRIEND,  PALMESANO, SKARTADOS -- read once and referred to the Commit-
  tee on Mental Health -- recommitted to the Committee on Mental  Health
  in  accordance  with  Assembly Rule 3, sec. 2 -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee

AN  ACT  to amend 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 disa-
  bilities 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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04514-02-6
              

A. 1852--A                          2

purposes  of  providing  appropriate  integrated employment and spurring
economic development.
  S  3.  Section 14 of the transportation law is amended by adding a new
subdivision 36 to read as follows:
  36. THE COMMISSIONER SHALL, IN COOPERATION WITH  THE  COMMISSIONER  OF
DEVELOPMENTAL  DISABILITIES, ESTABLISH A RURAL INTEGRATED TRANSPORTATION
DEMONSTRATION PROGRAM, SIMILAR TO SUCH PROGRAM AS DESCRIBED  IN  SECTION
SEVENTY-THREE-E  OF  THIS  CHAPTER, IN SIX COUNTIES, EACH HAVING A POPU-
LATION OF NOT MORE THAN TWO HUNDRED THOUSAND ACCORDING TO THE TWO  THOU-
SAND  TEN FEDERAL CENSUS. THE COMMISSIONER SHALL DIRECT A TRANSPORTATION
PROVIDER IN EACH SUCH COUNTY TO STUDY  HOW  THE  COORDINATION  OF  LOCAL
HUMAN  SERVICE  AGENCIES  PROVIDING TRANSPORTATION IN A RURAL COUNTY CAN
INCREASE TRANSPORTATION OPPORTUNITIES FOR INTEGRATED SUPPORTED  ENVIRON-
MENT EMPLOYMENT TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISA-
BILITIES  IN  ACCORDANCE  WITH  SECTION 13.41 OF THE MENTAL HYGIENE LAW.
SUCH PILOT SHALL PROVIDE THAT WHERE A PARTICIPATING HUMAN SERVICE AGENCY
OPERATES TRANSPORTATION 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 TRANSPORTA-
TION  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 TRANSPORTATION PROVIDER PARTICIPATING IN THE  PROGRAM  SHALL  STUDY
THE  COST BENEFITS OF COORDINATING TRANSPORTATION, THE QUALITY OF TRANS-
PORTATION, 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 DISA-
BILITIES  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  4.  The  tax  law  is amended by adding a new section 43 to read as
follows:
  S 43. 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 OR  THIRTY-
THREE OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSU-
ANT TO THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION. THE
CREDIT  SHALL BE ALLOWED DURING THE TAX YEAR AN INTEGRATED WORK ENVIRON-
MENT, IN WHICH A QUALIFIED INVESTMENT IS MADE BY THE TAXPAYER, 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.

A. 1852--A                          3

  (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-B: SUBDIVISION 49,
  (3) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (CCC),
  (4) ARTICLE 33: SECTION 1511: SUBDIVISION (DD).
  S  5. 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  6.  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-THREE 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  7. Paragraph (b) of subdivision 12 of section 210-B of the tax law,
as added by section 17 of part A of chapter 59 of the laws of  2014,  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

A. 1852--A                          4

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
  (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 8. Section 210-B of the tax law is amended by adding a new  subdivi-
sion 49 to read as follows:
  49.  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-THREE 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  SECTION  TWO
HUNDRED  TEN OF THIS ARTICLE. 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  9. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new  clause  (xliii)  to  read  as
follows:
(XLIII) CREDIT FOR                   AMOUNT OF CREDIT
INTEGRATED BUSINESS ENTERPRISE       UNDER SUBDIVISION
INVESTMENTS UNDER                    FORTY-NINE OF SECTION
SUBSECTION (CCC)                     TWO HUNDRED TEN-B
  S  10. 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 11. Section 606 of the tax law is amended by adding a new subsection
(ccc) to read as follows:

A. 1852--A                          5

  (CCC)  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-THREE 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
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  12.  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
  (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 13. 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-THREE  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  14.  This  act  shall take effect immediately, except that sections
four, five, six, seven, eight, nine, ten and eleven of  this  act  shall
take effect on the first of January next succeeding the date on which it
shall have become a law.