S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    610
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Transportation
 
 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".
   § 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
 purposes of providing appropriate  integrated  employment  and  spurring
 economic development.
   §  3.  Section 14 of the transportation law is amended by adding a new
 subdivision 36 to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD04329-01-9

 S. 610                              2
 
   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.
   § 4. The tax law is amended by adding a new  section  44  to  read  as
 follows:
   §  44.  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.
   (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 53,
   (3) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (JJJ),

 S. 610                              3
 
   (4) ARTICLE 33: SECTION 1511: SUBDIVISION (DD).
   §  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.
   §  6.  The tax law is amended by adding a new section 187-t to read as
 follows:
   § 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-FOUR 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 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 CRED-
 IT  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.
   §  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
 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

 S. 610                              4
 
   (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.
   § 8. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 53 to read as follows:
   53.  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-FOUR 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.
   § 9. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xliv) to read as
 follows:
 (XLIV) CREDIT FOR                    AMOUNT OF CREDIT
 INTEGRATED BUSINESS ENTERPRISE       UNDER SUBDIVISION
 INVESTMENTS UNDER                    FIFTY-THREE OF SECTION
 SUBSECTION (JJJ)                     TWO HUNDRED TEN-B
   § 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.
   § 11. Section 606 of the tax law is amended by adding a new subsection
 (jjj) to read as follows:
   (JJJ) 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-FOUR 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

 S. 610                              5
 
 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.
   §  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.
   § 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-FOUR  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.
   §  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.