NY State Senate Bill 2017-S400B

Senate Bill S400B

2017-2018 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 Finance 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

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 09, 2018	print number 400b
Jan 09, 2018	amend and recommit to finance reported and committed to finance
Jan 03, 2018	referred to investigations and government operations
Apr 06, 2017	print number 400a
Apr 06, 2017	amend and recommit to investigations and government operations
Jan 04, 2017	referred to investigations and government operations

Votes

- Jan 9, 2018 - Investigations And Government Operations Committee Vote
  S400B
  
  9
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Jan 9, 2018
      
      aye (9)
      
      Benjamin
      
      Carlucci
      
      Golden
      
      Hoylman-Sigal
      
      Kavanagh
      
      Lanza
      
      Murphy
      
      O'Mara
      
      Phillips

Bill Amendments

Original

B (Active)

co-Sponsors

2017-S400 - Details

See Assembly Version of this Bill:: A1693
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S5148, A4010
2011-2012: S2498, A1355
2013-2014: S4127, S87, A384
2015-2016: S3112, A3202
2019-2020: S5175, A1700
2021-2022: S3644, A3681
2023-2024: S1308, A2044

2017-S400 - Summary

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

2017-S400 - Sponsor Memo

                                 BILL NUMBER:  S400

 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 :

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-B of the tax law is amended by adding
subdivisions 49 and 52. 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 seq. 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 :

S4127 of 2013/2014 Referred to Investigations and Government
Operations
A384 of 2013/2014 Referred to Investigations and Government Operations
S. 3112A/3202A Reported to Senate Finance Committee

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and apply to taxable years
beginning on and after January 1, 2020.

2017-S400 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    400
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens.  ORTT,  FUNKE, MARCHIONE -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government 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-B of the tax law is amended by adding  two  new
 subdivisions 49 and 52 to read as follows:
   49. 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 MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF  SUBDIVISION  ONE
 OF  SECTION  TWO HUNDRED TEN OF THIS ARTICLE. 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.
   52.   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.
                                                            LBD01316-02-7

 S. 400                              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  MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE
 OF SECTION TWO HUNDRED TEN OF THIS ARTICLE. 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.
   § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax law is amended by adding two new clauses (xliii) and (xliv)
 to read as follows:
 
 (XLIII) EMPLOYMENT OF NEW            AMOUNT OF CREDIT
 YORK NATIONAL                        UNDER SUBDIVISION
 GUARD AND RESERVE                    FORTY-NINE OF
 MEMBERS CREDIT                       SECTION TWO HUNDRED TEN-B
 UNDER SUB-
 SECTION (CCC)
 
 (XLIV) EMPLOYMENT OF VOLUNTEER       AMOUNT OF CREDIT UNDER
 FIREFIGHTERS AND EMS                 SUBDIVISION FIFTY-TWO OF
 FIRST RESPONDER                      SECTION TWO HUNDRED TEN-B
 PERSONNEL WAGE
 CREDIT UNDER SUB-
 SECTION (HHH)
   § 3. Section 606  of  the  tax  law  is  amended  by  adding  two  new
 subsections (ccc) and (hhh) to read as follows:
   (CCC) 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.
   (HHH) 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. 400                              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.
   § 4. This act shall take effect immediately and apply to taxable years
 beginning on and after January 1, 2020.

co-Sponsors

2017-S400A - Details

See Assembly Version of this Bill:: A1693
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S5148, A4010
2011-2012: S2498, A1355
2013-2014: S4127, S87, A384
2015-2016: S3112, A3202
2019-2020: S5175, A1700
2021-2022: S3644, A3681
2023-2024: S1308, A2044

2017-S400A - Summary

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

2017-S400A - Sponsor Memo

                                 BILL NUMBER:  S400A

 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 :

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-B of the tax law is amended by adding
subdivisions 49 and 52. 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 seq. 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 :

S4127 of 2013/2014 Referred to Investigations and Government
Operations
A384 of 2013/2014 Referred to Investigations and Government Operations
S. 3112A/3202A Reported to Senate Finance Committee

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and apply to taxable years
beginning on and after January 1, 2020.

2017-S400A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  400--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens. ORTT, FUNKE, GALLIVAN, MARCHIONE -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Investigations and Government Operations -- committee discharged, bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee

 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-B of the tax law is amended by adding  two  new
 subdivisions 49 and 52 to read as follows:
   49. 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 MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF  SUBDIVISION  ONE
 OF  SECTION  TWO HUNDRED TEN OF THIS ARTICLE. 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD01316-04-7

 S. 400--A                           2
 
   52.   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  MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE
 OF SECTION TWO HUNDRED TEN OF THIS ARTICLE. 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.
   § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax law is amended by adding two new clauses (xliii) and (xliv)
 to read as follows:
 
 (XLIII) EMPLOYMENT OF NEW            AMOUNT OF CREDIT
 YORK NATIONAL                        UNDER SUBDIVISION
 GUARD AND RESERVE                    FORTY-NINE OF
 MEMBERS CREDIT                       SECTION TWO HUNDRED TEN-B
 UNDER SUB-
 SECTION (CCC)
 
 (XLIV) EMPLOYMENT OF VOLUNTEER       AMOUNT OF CREDIT UNDER
 FIREFIGHTERS AND EMS                 SUBDIVISION FIFTY-TWO OF
 FIRST RESPONDER                      SECTION TWO HUNDRED TEN-B
 PERSONNEL WAGE
 CREDIT UNDER SUB-
 SECTION (HHH)
   § 3. Section 606  of  the  tax  law  is  amended  by  adding  two  new
 subsections (ccc) and (hhh) to read as follows:
   (CCC) 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.
   (HHH) EMPLOYMENT OF VOLUNTEER FIREFIGHTERS  AND  EMS  FIRST  RESPONDER
 PERSONNEL  WAGE  CREDIT.  (1)  ALLOWANCE  OF CREDIT. A TAXPAYER SHALL BE

 S. 400--A                           3
 
 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.
   § 4. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2020.

co-Sponsors

2017-S400B (ACTIVE) - Details

See Assembly Version of this Bill:: A1693
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2009-2010: S5148, A4010
2011-2012: S2498, A1355
2013-2014: S4127, S87, A384
2015-2016: S3112, A3202
2019-2020: S5175, A1700
2021-2022: S3644, A3681
2023-2024: S1308, A2044

2017-S400B (ACTIVE) - Summary

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

2017-S400B (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S400B

SPONSOR: ORTT
 
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:

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-B of the tax law is amended by adding subdivi-
sions 49 and 52. 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 seq. 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:

S4127 of 2013/2014 Referred to Investigations and Government Operations
A384 of 2013/2014 Referred to Investigations and Government Operations
S. 3112A/3202A Reported to Senate Finance Committee

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and apply to taxable years begin-
ning on and after January 1, 2020.

2017-S400B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  400--B
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 Introduced  by  Sens. ORTT, FUNKE, GALLIVAN, MARCHIONE -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Investigations and Government Operations -- committee discharged, bill
   amended,  ordered reprinted as amended and recommitted to said commit-
   tee -- recommitted to the Committee on Investigations  and  Government
   Operations in accordance with Senate Rule 6, sec. 8 -- reported favor-
   ably  from said committee and committed to the Committee on Finance --
   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-B of the tax law is amended by adding two new
 subdivisions 53 and 54 to read as follows:
   53. EMPLOYMENT OF NEW YORK NATIONAL GUARD AND RESERVE MEMBERS WAGE TAX
 CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED  A  CREDIT,
 IN  THE  AMOUNT  OF  ONE  THOUSAND FIVE HUNDRED DOLLARS, AGAINST THE TAX
 IMPOSED BY THIS ARTICLE FOR EACH MEMBER OF THE NEW YORK  NATIONAL  GUARD
 AND  RESERVES  WHICH IT EMPLOYS.  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; AND PROVIDED FURTHER THAT SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR
 AT LEAST SIX MONTHS.
   (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 MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF  SUBDIVISION  ONE
 OF  SECTION  TWO HUNDRED TEN OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF
 CREDITS ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES  THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD01316-05-8

 S. 400--B                           2
 
 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.
   54.   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 OF ONE THOUSAND FIVE
 HUNDRED DOLLARS, AGAINST THE TAX  IMPOSED  BY  THIS  ARTICLE,  FOR  EACH
 VOLUNTEER  FIREFIGHTER  AND  EMS  FIRST  RESPONDER  PERSONNEL  WHICH  IT
 EMPLOYS; PROVIDED THAT SUCH PERSON SHALL HAVE BEEN EMPLOYED FOR AT LEAST
 SIX MONTHS.
   (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 MINIMUM AMOUNT PRESCRIBED IN PARAGRAPH (D) OF  SUBDIVISION  ONE
 OF  SECTION  TWO HUNDRED TEN OF THIS ARTICLE. 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.
   §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding two new clauses (xliv) and (xlv)  to
 read as follows:
 
 (XLIV) EMPLOYMENT OF NEW             AMOUNT OF CREDIT
 YORK NATIONAL                        UNDER SUBDIVISION
 GUARD AND RESERVE                    FIFTY-THREE OF
 MEMBERS CREDIT                       SECTION TWO HUNDRED TEN-B
 UNDER SUB-
 SECTION (CCC)
 
 (XLV) EMPLOYMENT OF VOLUNTEER        AMOUNT OF CREDIT UNDER
 FIREFIGHTERS AND EMS                 SUBDIVISION FIFTY-FOUR OF
 FIRST RESPONDER                      SECTION TWO HUNDRED TEN-B
 PERSONNEL WAGE
 CREDIT UNDER SUB-
 SECTION (III)
   §  3.  Section  606  of  the  tax  law  is  amended  by adding two new
 subsections (ccc) and (iii) to read as follows:
   (CCC) 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; AND PROVIDED, FURTHER THAT  SUCH  PERSON  SHALL  HAVE  BEEN
 EMPLOYED  FOR  AT  LEAST SIX MONTHS.   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

 S. 400--B                           3
 
 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.
   (III)  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 FOR EACH VOLUNTEER  FIREFIGHTER  AND  EMS  FIRST  RESPONDER
 PERSONNEL  WHICH  IT  EMPLOYS; PROVIDED THAT SUCH PERSON SHALL HAVE BEEN
 EMPLOYED FOR AT LEAST SIX MONTHS.   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.
   § 4. This act shall take effect immediately and shall apply to taxable
 years beginning on and after January 1, 2020.

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Senate Bill S400B

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Archive: Last Bill Status - In Senate Committee Finance Committee

Bill Amendments

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2017-S400 - Details

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2017-S400 - Bill Text download pdf

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2017-S400A - Details

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2017-S400B (ACTIVE) - Details

2017-S400B (ACTIVE) - Summary

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2017-S400B (ACTIVE) - Bill Text download pdf

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