NY State Senate Bill 2021-S32

Senate Bill S32

2021-2022 Legislative Session

Establishes a small business tax credit for salary and wages paid to employees for time spent at sexual harassment prevention training

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Jan 06, 2021	referred to budget and revenue

2021-S32 (ACTIVE) - Details

See Assembly Version of this Bill:: A6278
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§210-B & 606, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S7353, A10117
2023-2024: A6620

2021-S32 (ACTIVE) - Summary

Establishes a small business tax credit for salary and wages paid to employees for time spent at sexual harassment prevention training.

2021-S32 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S32

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a small busi-
ness tax credit for salary and wages paid to employees for time spent at
sexual harassment prevention training

 
PURPOSE:

This legislation allows for a tax credit to small business of fifty
percent of salary/wages paid to an employee for time spent at sexual
harassment prevention training.

 
SUMMARY OF PROVISIONS:

Section 1 adds a new subdivision 55 to Section 210-B of the tax law to
create a credit for a small business with fifty or less employees. The
amount of credit is equal to fifty percent of the wages and salary paid
by the employer to the employee or fifty dollars per employee whichever

is less. This section allows for carryover of credit for a period of
five succeeding years.

Section 2 amends Subparagraph (B) of paragraph 1 of subsection (i) of
section 606 of the tax law to add a new clause for the small business
tax credit created here.

Section 3 adds a new subsection (kkk) to section 606 of the tax law to
create a credit for a small business with fifty or less employees.  The
amount of credit is equal to fifty percent of the wages and salary paid
by the employer to the employee or fifty dollars per employee whichever
is less. This section allows for carryover of credit for a period of
five succeeding years.

 
JUSTIFICATION:

New York's sexual harassment training requirement is critically impor-
tant to fostering a positive and harassment free work environment.
Having such a strong sexual harassment training requirement is something
to be proud of as we work to combat sexual harassment in the workplace.
In discussions with business they laud this law as important as well and
understand the goals that went into its enactment. However, small busi-
ness speak often about the fiscal strain placed on them by having to pay
each of their employees for their time at sexual harassment training,
they express no issue with comporting with the law however they are
fiscally stressed by cost both paid to their employees to take the
training, while also possibly having to pay other employees to cover
work responsibilities for the individual taking harassment training.

This legislation attempts to create a simple tax credit to offset some
of the cost of small business. Allowing a credit of up to fifty percent
of salary paid to an employee, capped at $50 for small businesses fifty
and under is a simple step we can take towards alleviating some of the
stress caused by this fiscal burden.

 
LEGISLATIVE HISTORY:

S. 7353/A. 10117; Advanced to Senate Finance Committee
 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to table years
beginning on or after January 1, 2022.

2021-S32 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    32
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to establishing a  small  busi-
   ness  tax credit for salary and wages paid to employees for time spent
   at sexual harassment prevention training
 
   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. SMALL BUSINESS TAX CREDIT; SEXUAL HARASSMENT PREVENTION  TRAINING.
 (A)  GENERAL.  A  TAXPAYER  WHO  HAS  FIFTY  EMPLOYEES OR LESS, SHALL BE
 ALLOWED A CREDIT, TO  BE  COMPUTED  AS  PROVIDED  IN  THIS  SUBDIVISION,
 AGAINST  THE  TAX  IMPOSED  BY THIS ARTICLE FOR SALARY AND WAGES PAID BY
 SUCH TAXPAYER TO ITS EMPLOYEES  FOR  TIME  SPENT  AT  SEXUAL  HARASSMENT
 PREVENTION  TRAINING  REQUIRED  PURSUANT TO SECTION TWO HUNDRED ONE-G OF
 THE LABOR LAW.  SUCH CREDIT SHALL BE AVAILABLE ON AN  ANNUAL  BASIS  AND
 SHALL  ONLY  BE  MADE AVAILABLE ON ONE SEXUAL HARASSMENT TRAINING COURSE
 PER YEAR FOR EACH EMPLOYEE.
   (B) AMOUNT OF CREDIT. THE AMOUNT OF  THE  CREDIT  AUTHORIZED  BY  THIS
 SUBDIVISION  SHALL  BE  EQUAL  TO  FIFTY PERCENT OF THE WAGES AND SALARY
 ACTUALLY PAID BY THE EMPLOYER TO EACH  EMPLOYEE  OR  FIFTY  DOLLARS  PER
 EMPLOYEE, WHICHEVER IS LESS.
   (C)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS SUBDIVISION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
 TAXABLE YEARS. THE CREDIT AUTHORIZED BY THIS SUBDIVISION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   §  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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD02010-01-1

 S. 32                               2
 
 (XLVI) SMALL BUSINESS TAX CREDIT;    COSTS UNDER SUBDIVISION
 SEXUAL HARASSMENT PREVENTION         FIFTY-FIVE OF SECTION
 TRAINING UNDER SUBSECTION (KKK)      TWO HUNDRED TEN-B
 
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) (A) GENERAL. A TAXPAYER WHO HAS FIFTY EMPLOYEES OR  LESS,  SHALL
 BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN THIS SUBSECTION,
 AGAINST THE TAX IMPOSED BY THIS ARTICLE FOR SALARY  AND  WAGES  PAID  BY
 SUCH  TAXPAYER  TO  ITS  EMPLOYEES  FOR  TIME SPENT AT SEXUAL HARASSMENT
 PREVENTION TRAINING REQUIRED PURSUANT TO SECTION TWO  HUNDRED  ONE-G  OF
 THE  LABOR  LAW.   SUCH CREDIT SHALL BE AVAILABLE ON AN ANNUAL BASIS AND
 SHALL ONLY BE MADE AVAILABLE ON ONE SEXUAL  HARASSMENT  TRAINING  COURSE
 PER YEAR FOR EACH EMPLOYEE.
   (B)  AMOUNT  OF  CREDIT.  THE  AMOUNT OF THE CREDIT AUTHORIZED BY THIS
 SUBSECTION SHALL BE EQUAL TO FIFTY PERCENT OF THE WAGES AND SALARY ACTU-
 ALLY PAID BY THE EMPLOYER TO EACH EMPLOYEE OR FIFTY DOLLARS PER  EMPLOY-
 EE, WHICHEVER IS LESS.
   (C)  CARRYOVERS.  THE  CREDIT  ALLOWED  UNDER  THIS  SUBSECTION MAY BE
 CLAIMED AND IF NOT FULLY USED IN THE INITIAL YEAR FOR WHICH  THE  CREDIT
 IS CLAIMED MAY BE CARRIED OVER, IN ORDER, TO EACH OF THE FIVE SUCCEEDING
 TAXABLE  YEARS. THE CREDIT AUTHORIZED BY THIS SUBSECTION MAY NOT BE USED
 TO REDUCE THE TAX LIABILITY OF THE CREDIT CLAIMANT BELOW ZERO.
   § 4. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2022.

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