Assembly Bill A1369

Vetoed By Governor
2017-2018 Legislative Session

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

download bill text pdf

Sponsored By

Archive: Last Bill Status - Vetoed by Governor

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Vetoed By Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2017-A1369 - Details

See Senate Version of this Bill:
S3688
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8385, S4107
2013-2014: A570, S1907
2015-2016: A5513, S4093
2019-2020: A7475, S5545

2017-A1369 - Summary

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

2017-A1369 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1369
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2017
                                ___________
 
 Introduced  by  M.  of  A. CUSICK, SIMANOWITZ, LUPARDO, McDONALD, FINCH,
   CROUCH, BLANKENBUSH, COLTON, SEPULVEDA, MALLIOTAKIS, WEPRIN, HARRIS --
   read once and referred to the Committee on Ways and Means
 
 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-B of the tax law is amended  by  adding  a  new
 subdivision 49 to read as follows:
   49.  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.
                                                            LBD00368-01-7

co-Sponsors

2017-A1369A (ACTIVE) - Details

See Senate Version of this Bill:
S3688
Law Section:
Tax Law
Laws Affected:
Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8385, S4107
2013-2014: A570, S1907
2015-2016: A5513, S4093
2019-2020: A7475, S5545

2017-A1369A (ACTIVE) - Summary

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

2017-A1369A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  1369--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2017
                                ___________
 
 Introduced  by M. of A. CUSICK, LUPARDO, McDONALD, FINCH, CROUCH, BLANK-
   ENBUSH, COLTON, MALLIOTAKIS, WEPRIN, HUNTER -- read once and  referred
   to  the Committee on Ways and Means -- recommitted to the Committee on
   Ways and Means 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 tax law, in relation to establishing a  small  busi-
   ness  tax credit for the employment of disabled persons; and providing
   for the repeal of such provisions upon expiration thereof
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  210-B  of the tax law is amended by adding a new
 subdivision 53 to read as follows:
   53. 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.

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