S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    610
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  M.  of  A. L. ROSENTHAL -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to a tax credit for  employment
   of  an  individual who has successfully completed a judicial diversion
   program or graduated from drug court

   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 55 to read as follows:
   55. CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM  DRUG
 COURT  OR  HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM. (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 AN INDIVIDUAL WHO HAS  GRADUATED  FROM  DRUG
 COURT  OR HAS SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM PURSU-
 ANT TO ARTICLE TWO  HUNDRED  SIXTEEN  OF  THE  CRIMINAL  PROCEDURE  LAW,
 PROVIDED  THAT SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR MORE
 PER WEEK AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER  FOR  A  MINIMUM  OF
 TWELVE MONTHS.
   (B)  AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL EQUAL
 THREE THOUSAND DOLLARS PER  HIRED  INDIVIDUAL  FOR  THE  FIRST  YEAR  OF
 EMPLOYMENT  AND  AN  ADDITIONAL  ONE  THOUSAND DOLLARS IF THE INDIVIDUAL
 REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS.
   (C) 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 AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE  OF  THIS
 SECTION.  IF, HOWEVER, THE AMOUNT OF CREDITS ALLOWED UNDER THIS SUBDIVI-
 SION 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD00718-01-1

 A. 610                              2
 
 PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED,
 HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHT-
 Y-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THER-
 EON.
   §  2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 of the tax law is amended by adding a  new  clause  (xlvi)  to  read  as
 follows:
   (XLVI) EMPLOYMENT OF INDIVIDUALS    AMOUNT OF CREDIT
   WHO HAVE GRADUATED FROM             UNDER SUBDIVISION
   DRUG COURT OR HAVE                  FIFTY-FIVE OF SECTION
   SUCCESSFULLY COMPLETED              TWO HUNDRED TEN-B
   A JUDICIAL DIVERSION PROGRAM
   TAX CREDIT UNDER
   SUBSECTION (KKK)
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) TAX CREDIT FOR EMPLOYMENT OF INDIVIDUALS WHO HAVE GRADUATED FROM
 DRUG COURT OR HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION  PROGRAM.
 (1)  ALLOWANCE  OF  CREDIT.  A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE
 COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST THE TAX IMPOSED BY THIS
 ARTICLE, IF IT EMPLOYS AN INDIVIDUAL WHO HAS GRADUATED FROM  DRUG  COURT
 OR  WHO HAS SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM PURSUANT
 TO ARTICLE TWO HUNDRED SIXTEEN OF THE CRIMINAL PROCEDURE  LAW,  PROVIDED
 THAT  SUCH INDIVIDUAL IS EMPLOYED FOR THIRTY-FIVE HOURS OR MORE PER WEEK
 AND REMAINS IN THE EMPLOY OF SUCH TAXPAYER FOR TWELVE MONTHS.
   (2) AMOUNT OF CREDIT. A CREDIT AUTHORIZED BY THIS SECTION SHALL  EQUAL
 THREE  THOUSAND  DOLLARS  PER  HIRED  INDIVIDUAL  FOR  THE FIRST YEAR OF
 EMPLOYMENT AND AN ADDITIONAL ONE  THOUSAND  DOLLARS  IF  THE  INDIVIDUAL
 REMAINS IN EMPLOY FOR AN ADDITIONAL TWELVE MONTHS.
   (3)  APPLICATION  OF  CREDIT. THE CREDIT ALLOWED UNDER THIS SUBSECTION
 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  HIGHER  OF THE AMOUNT PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
 SUBDIVISION ONE OF SECTION TWO HUNDRED  TEN-B  OF  THIS  CHAPTER.    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.
   §  4.  This  act  shall take effect immediately and shall be deemed to
 have been in full force and effect on the same date as part A of chapter
 59 of the laws of 2014 took effect and  shall  apply  to  taxable  years
 beginning  on and after January 1, 2023 and shall apply to those employ-
 ees hired after this act shall take effect.