Assembly Bill A10304

2019-2020 Legislative Session

Establishes a tax credit for first responders during the novel coronavirus, COVID-19, outbreak

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2019-A10304 (ACTIVE) - Details

See Senate Version of this Bill:
S8196
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2019-A10304 (ACTIVE) - Summary

Establishes a tax credit for first responders during the novel coronavirus, COVID-19, outbreak equal to the entire amount of income tax imposed during the applicable period.

2019-A10304 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10304
 
                           I N  A S S E M B L Y
 
                              April 15, 2020
                                ___________
 
 Introduced  by  M. of A. STEC -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to exempting state  income  tax
   for qualified first responders during the novel coronavirus, COVID-19,
   outbreak
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (kkk) to read as follows:
   (KKK)  FIRST  RESPONDER  EXEMPTION. (1) A TAXPAYER THAT IS A QUALIFIED
 FIRST RESPONDER WHO PROVIDES SERVICES IN A COUNTY THAT HAS AT LEAST  ONE
 CONFIRMED  CASE OF NOVEL CORONAVIRUS, COVID-19, OR WHO PROVIDES SERVICES
 IN A LICENSED MEDICAL CARE FACILITY WHICH IS LOCATED IN SUCH  A  COUNTY,
 SHALL  BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL
 TO THE ENTIRE AMOUNT OF TAX OWED FOR THE APPLICABLE PERIOD.
   (2) FOR THE PURPOSE OF THIS SUBSECTION:
   (A) "QUALIFIED FIRST RESPONDER" SHALL MEAN ANY PHYSICIAN, NURSE, PHAR-
 MACIST, LAW ENFORCEMENT OFFICER, CORRECTIONS OFFICER, FIREFIGHTER, EMER-
 GENCY MEDICAL TECHNICIAN, OR PARAMEDIC.
   (B) THE TERM "APPLICABLE  PERIOD"  SHALL  MEAN  THE  PERIOD  BEGINNING
 FEBRUARY  FIFTEENTH,  TWO  THOUSAND TWENTY AND ENDING ON JUNE FIFTEENTH,
 TWO THOUSAND TWENTY.
   (3) THE COMMISSIONER MAY EXTEND THE APPLICABLE PERIOD FOR A PERIOD NOT
 TO EXCEED THREE ADDITIONAL CALENDAR MONTHS IF IT IS DETERMINED THAT  THE
 OUTBREAK  OF  NOVEL  CORONAVIRUS,  COVID-19,  IS TO CONTINUE BEYOND JUNE
 FIFTEENTH, TWO THOUSAND TWENTY.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16145-01-0

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