S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9200--A
 
                           I N  A S S E M B L Y
 
                             February 9, 2022
                                ___________
 
 Introduced  by  M.  of  A.  JEAN-PIERRE -- read once and referred to the
   Committee on Ways and Means --  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 tax credit
   for direct support professionals and direct care workers

   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 (nnn) to read as follows:
   (NNN) DIRECT SUPPORT PROFESSIONAL AND DIRECT CARE WORKER  CREDIT.  (1)
 FOR  TAXABLE  YEARS  BEGINNING  ON AND AFTER JANUARY FIRST, TWO THOUSAND
 TWENTY-ONE, A RESIDENT TAXPAYER WHO IS EMPLOYED OR SERVES  AS  A  DIRECT
 SUPPORT  PROFESSIONAL  OR  DIRECT  CARE WORKER AND HAS AN ADJUSTED GROSS
 INCOME OF LESS THAN FIFTY THOUSAND DOLLARS SHALL  BE  ALLOWED  A  CREDIT
 AGAINST  THE TAX IMPOSED BY THIS ARTICLE OF UP TO FIVE THOUSAND DOLLARS.
 THE AMOUNT OF THE  CREDIT  ALLOWABLE  UNDER  THIS  SUBSECTION  SHALL  BE
 REDUCED  BY  ONE HUNDRED DOLLARS FOR EACH ONE THOUSAND DOLLARS, OR FRAC-
 TION THEREOF, BY WHICH THE  TAXPAYER'S  ADJUSTED  GROSS  INCOME  EXCEEDS
 FIFTY  THOUSAND  DOLLARS, UP TO ONE HUNDRED THOUSAND DOLLARS. A RESIDENT
 TAXPAYER WHO IS EMPLOYED OR SERVES AS A DIRECT SUPPORT  PROFESSIONAL  OR
 DIRECT  CARE  WORKER  AND  HAS AN ADJUSTED GROSS INCOME OF MORE THAN ONE
 HUNDRED THOUSAND DOLLARS SHALL NOT BE ELIGIBLE TO RECEIVE A  TAX  CREDIT
 PURSUANT TO THIS SUBSECTION.
   (2) FOR PURPOSES OF THIS SUBSECTION, "DIRECT SUPPORT PROFESSIONAL" AND
 "DIRECT CARE WORKER" SHALL INCLUDE:
   (A)  ANY   INDIVIDUAL  PROVIDING DIRECT CARE SUPPORT OR ANY OTHER FORM
 OF TREATMENT, SERVICES AND CARE FOR, OR WORKING  WITH,  INDIVIDUALS WITH
 DEVELOPMENTAL DISABILITIES AND SHALL  INCLUDE  INDIVIDUALS  EMPLOYED  OR
 CONTRACTED BY STATE OPERATED FACILITIES UNDER THE AUSPICES OF THE OFFICE
 FOR  PEOPLE WITH DEVELOPMENTAL DISABILITIES AND NOT-FOR-PROFIT PROVIDERS
 LICENSED, FUNDED, APPROVED AND/OR CERTIFIED BY  THE  OFFICE  FOR  PEOPLE
 WITH DEVELOPMENTAL DISABILITIES; OR
   (B)  ANY  INDIVIDUAL  PROVIDING ANY FORM OF DIRECT CARE SUPPORT OR ANY
 OTHER FORM OF TREATMENT, SERVICES AND CARE FOR, OR WORKING   WITH  INDI-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD13391-06-2
 A. 9200--A                          2

 VIDUALS  WITH  BEHAVIORAL HEALTH DIAGNOSIS AND SHALL INCLUDE INDIVIDUALS
 EMPLOYED OR CONTRACTED BY STATE OPERATED FACILITIES UNDER  THE  AUSPICES
 OF  THE  OFFICE  OF  MENTAL  HEALTH  OR OFFICE OF ADDICTION SERVICES AND
 SUPPORTS, AND NOT-FOR-PROFIT PROVIDERS LICENSED, FUNDED, APPROVED AND/OR
 CERTIFIED  BY  THE  OFFICE  OF  MENTAL HEALTH OR THE OFFICE OF ADDICTION
 SERVICES AND SUPPORTS.
   (3) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR  ANY
 TAXABLE  YEAR  EXCEEDS THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS WILL
 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.
   § 2. This act shall take effect immediately.