NY State Senate Bill 2021-S5180A

Senate Bill S5180A

2021-2022 Legislative Session

Relates to a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court

download bill text pdf

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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 02, 2021	referred to ways and means delivered to assembly passed senate
May 25, 2021	amended on third reading 5180a
May 24, 2021	advanced to third reading
May 20, 2021	2nd report cal.
May 19, 2021	1st report cal.1198
Mar 09, 2021	reported and committed to finance
Feb 26, 2021	referred to budget and revenue

Votes

- Jun 2, 2021 - Floor Vote
  S5180A
  
  63
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 2, 2021
      
      aye (63)
      
      Addabbo Jr.
      
      Akshar
      
      Bailey
      
      Benjamin
      
      Biaggi
      
      Borrello
      
      Boyle
      
      Breslin
      
      Brisport
      
      Brooks
      
      Brouk
      
      Comrie
      
      Cooney
      
      Felder
      
      Gallivan
      
      Gaughran
      
      Gianaris
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Jordan
      
      Kaminsky
      
      Kaplan
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martucci
      
      Mattera
      
      May
      
      Mayer
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rath III
      
      Reichlin-Melnick
      
      Ritchie
      
      Rivera
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Savino
      
      Sepúlveda
      
      Serino
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Weik
  May 19, 2021 - Finance Committee Vote
  S5180A
  
  23
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Finance Committee Vote: May 19, 2021
      
      aye (23)
      
      Bailey
      
      Benjamin
      
      Borrello
      
      Breslin
      
      Comrie
      
      Gallivan
      
      Griffo
      
      Harckham
      
      Hoylman-Sigal
      
      Kennedy
      
      Krueger
      
      Liu
      
      O'Mara
      
      Parker
      
      Ritchie
      
      Rivera
      
      Salazar
      
      Savino
      
      Serino
      
      Skoufis
      
      Stavisky
      
      Tedisco
      
      Thomas
  Mar 9, 2021 - Budget And Revenue Committee Vote
  S5180A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: Mar 9, 2021
      
      aye (7)
      
      Benjamin
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Rath III
      
      Salazar
      
      Weik

Bill Amendments

Original

A (Active)

2021-S5180 - Details

See Assembly Version of this Bill:: A5506
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§210-B, 606 & 1511, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S5744, A10084

2021-S5180 - Summary

Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

2021-S5180 - Sponsor Memo

                                
 
BILL NUMBER: S5180

SPONSOR: BENJAMIN
 
TITLE OF BILL:

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 a drug court

 
PURPOSE:

This bill provides a tax credit for employers who agree to hire individ-
uals who have either graduated from drug court or have successfully
completed a judicial diversion program.

 
SUMMARY OF PROVISIONS:

Section one of the bill amends section 210-b of the tax law by adding a
new subdivision 50 to provide a tax credit for employers who hire indi-
viduals who have graduated from drug court or have successfully
completed a judicial diversion program, provided that the individual

works at least 35 hour per week and has been employed for at least one
year. The credit would be three thousand dollars per hired individual
for the first year the individual is employed and one thousand dollars
for the second year.

Sections two and three make corresponding changes to section 606 of the
tax law.

Section 4 is the effective date.

 
EXISTING LAW:

 
JUSTIFICATION:

Drug courts and judicial diversion programs have proven to be an
extremely effective alternative to incarceration for individuals suffer-
ing from substance abuse. A total of 3,792 individuals successfully
completed drug courts and judicial diversion programs statewide (59%
success rate). Through drug court/judicial diversion, individuals are
closely supervised and receive intensive treatment for their addictions.
Both programs have proven to reduce costs, reduce crime rates, reunite
families and, perhaps most importantly, save lives.

For individuals in the recovery community, it is important that support
services are in place when their treatment is completed so that they may
begin to rebuild their lives. A critical piece of the rebuilding process
is the ability to find gainful employment. Getting individuals in recov-
ery back into the workforce will help them to become productive members
of society, which will in turn make them less likely to relapse. One of
the challenges, however, is convincing employers to take a chance on
someone who has a history of addiction and hire individuals in recovery.
A tax credit can provide the necessary incentive to employers to hire
individuals in recovery who have successfully completed either a drug
court or judicial diversion program.

 
LEGISLATIVE HISTORY:

2019-20: S744B / A 10084
2017-18: S.2076A
2015-16: S.2346A/A 1052613
2013-14: S.7668

 
FISCAL IMPLICATIONS:

To be determined.

 
LOCAL FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
First of January after it shall have become law.

2021-S5180 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5180
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 26, 2021
                                ___________
 
 Introduced  by Sen. BENJAMIN -- 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 a tax credit for  employment
   of  an  individual who has successfully completed a judicial diversion
   program or graduated from a 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
 PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD05023-01-1

 S. 5180                             2
 
 HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHT-
 Y-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THER-
 EON.
   (D)  CREDIT  RECAPTURE.  FOR PROVISIONS REQUIRING RECAPTURE OF CREDIT,
 SEE SECTION FORTY-FOUR OF THIS CHAPTER.
   § 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  SUBSECTION  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) CREDIT RECAPTURE. FOR PROVISIONS REQUIRING  RECAPTURE  OF  CREDIT,
 SEE SECTION FORTY-FOUR OF THIS CHAPTER.
   § 4. Section 1511 of the tax law is amended by adding a new subsection
 (ee) to read as follows:
   (EE) 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 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 A MINIMUM OF 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

 S. 5180                             3
 
 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
 SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO BE LESS THAN  THE  MINIMUM
 FIXED  BY  PARAGRAPH  FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED
 TWO OR SECTION FIFTEEN HUNDRED  TWO-A  OF  THIS  ARTICLE,  WHICHEVER  IS
 APPLICABLE.  HOWEVER,  IF  THE  AMOUNT  OF THE CREDIT ALLOWED UNDER THIS
 SUBSECTION FOR ANY TAXABLE YEAR  REDUCES  THE  TAXPAYER'S  TAX  OF  SUCH
 AMOUNT,  ANY  AMOUNT OF CREDIT THUS NOT DEDUCTIBLE WILL 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 ONE THOUSAND EIGHTY-EIGHT
 OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   (4) CREDIT RECAPTURE. FOR PROVISIONS REQUIRING  RECAPTURE  OF  CREDIT,
 SEE SECTION FORTY-FOUR OF THIS CHAPTER.
   §  5. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law,  and  shall  apply  to
 taxable  years beginning on or after such date and to employees hired on
 or after such date.

2021-S5180A (ACTIVE) - Details

See Assembly Version of this Bill:: A5506
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §§210-B, 606 & 1511, Tax L
Versions Introduced in 2019-2020 Legislative Session:: S5744, A10084

2021-S5180A (ACTIVE) - Summary

Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

2021-S5180A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5180A

SPONSOR: BENJAMIN
 
TITLE OF BILL:

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 a drug court

 
PURPOSE:

This bill provides a tax credit for employers who agree to hire individ-
uals who have either graduated from drug court or have successfully
completed a judicial diversion program.

 
SUMMARY OF PROVISIONS:

Section one of the bill amends section 210-b of the tax law by adding a
new subdivision 50 to provide a tax credit for employers who hire indi-
viduals who have graduated from drug court or have successfully
completed a judicial diversion program, provided that the individual

works at least 35 hour per week and has been employed for at least one
year. The credit would be three thousand dollars per hired individual
for the first year the individual is employed and one thousand dollars
for the second year.

Sections two and three make corresponding changes to section 606 of the
tax law.

Section 4 is the effective date.

 
EXISTING LAW:

 
JUSTIFICATION:

Drug courts and judicial diversion programs have proven to be an
extremely effective alternative to incarceration for individuals suffer-
ing from substance abuse. A total of 3,792 individuals successfully
completed drug courts and judicial diversion programs statewide (59%
success rate). Through drug court/judicial diversion, individuals are
closely supervised and receive intensive treatment for their addictions.
Both programs have proven to reduce costs, reduce crime rates, reunite
families and, perhaps most importantly, save lives.

For individuals in the recovery community, it is important that support
services are in place when their treatment is completed so that they may
begin to rebuild their lives. A critical piece of the rebuilding process
is the ability to find gainful employment. Getting individuals in recov-
ery back into the workforce will help them to become productive members
of society, which will in turn make them less likely to relapse. One of
the challenges, however, is convincing employers to take a chance on
someone who has a history of addiction and hire individuals in recovery.
A tax credit can provide the necessary incentive to employers to hire
individuals in recovery who have successfully completed either a drug
court or judicial diversion program.

 
LEGISLATIVE HISTORY:

2019-20: S744B / A 10084
2017-18: S.2076A

2015-16: S.2346A/A 1052613

2013-14: S.7668

 
FISCAL IMPLICATIONS:

To be determined.

 
LOCAL FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
First of January after it shall have become law.

2021-S5180A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5180--A
     Cal. No. 1198
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 26, 2021
                                ___________
 
 Introduced  by Sen. BENJAMIN -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   reported  favorably from said committee and committed to the Committee
   on Finance -- reported favorably from said committee, ordered to first
   and second report, ordered to a third  reading,  amended  and  ordered
   reprinted, retaining its place in the order of third reading
 
 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 a 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-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD05023-02-1

 S. 5180--A                          2
 
 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
 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.
   (D)  CREDIT  RECAPTURE.  FOR PROVISIONS REQUIRING RECAPTURE OF CREDIT,
 SEE SECTION FORTY-FOUR OF THIS CHAPTER.
   (E) REPORTING REQUIREMENT. THE DEPARTMENT SHALL ISSUE AN ANNUAL REPORT
 ON THE UTILIZATION OF THIS CREDIT AND SIMILAR CREDITS FOR  HIRING  INDI-
 VIDUALS  WHO  HAVE  GRADUATED  FROM  DRUG  COURT  OR  HAVE  SUCCESSFULLY
 COMPLETED A JUDICIAL DIVERSION PROGRAM PURSUANT  TO  OTHER  ARTICLES  OF
 THIS  CHAPTER.    SUCH REPORT SHALL INCLUDE THE NUMBER OF TAXPAYERS THAT
 CLAIMED THESE CREDITS, THE   NUMBER OF INDIVIDUALS  WHO  HAVE  GRADUATED
 FROM  DRUG  COURT  OR  HAVE  SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION
 PROGRAM FOR WHOM A CREDIT WAS CLAIMED, AND INFORMATION  ON  THE  AVERAGE
 NUMBER OF HOURS THEY WERE EMPLOYED. THE REPORT SHALL ALSO INCLUDE INFOR-
 MATION  ON  STEPS  TAKEN  BY  THE  DEPARTMENT TO INFORM EMPLOYERS OF THE
 EXISTENCE OF THIS CREDIT AND OF ANY  OTHER  ACTIONS  TAKEN  TO  INCREASE
 AWARENESS OF THE AVAILABILITY OF THIS CREDIT. THE DEPARTMENT SHALL ISSUE
 THE  FIRST  REPORT  ON  OCTOBER FIRST, TWO THOUSAND TWENTY-TWO USING THE
 MOST RECENT APPLICABLE TAX DATA. THE  DEPARTMENT SHALL ISSUE REPORTS FOR
 SUBSEQUENT TAX YEARS ANNUALLY ON OCTOBER FIRST. THE  REPORT    SHALL  BE
 POSTED  PUBLICLY  ON THE DEPARTMENT'S WEBSITE AND COPIES SHALL BE DELIV-
 ERED TO THE GOVERNOR, THE SPEAKER OF THE  ASSEMBLY,  AND  THE  TEMPORARY
 PRESIDENT OF THE SENATE.
   §  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 (NNN)
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (nnn) to read as follows:
   (NNN) 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,

 S. 5180--A                          3

 HOWEVER,  THE  AMOUNT  OF  CREDITS ALLOWED UNDER THIS SUBSECTION 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) CREDIT RECAPTURE. FOR PROVISIONS REQUIRING  RECAPTURE  OF  CREDIT,
 SEE SECTION FORTY-FOUR OF THIS CHAPTER.
   (5) REPORTING REQUIREMENT. THE DEPARTMENT SHALL ISSUE AN ANNUAL REPORT
 ON  THE UTILIZATION OF THIS  CREDIT AND SIMILAR CREDITS FOR HIRING INDI-
 VIDUALS  WHO  HAVE  GRADUATED  FROM  DRUG  COURT  OR  HAVE  SUCCESSFULLY
 COMPLETED  A  JUDICIAL  DIVERSION  PROGRAM PURSUANT TO OTHER ARTICLES OF
 THIS CHAPTER.  SUCH REPORT SHALL INCLUDE THE NUMBER  OF  TAXPAYERS  THAT
 CLAIMED THESE CREDITS, THE NUMBER OF INDIVIDUALS WHO HAVE GRADUATED FROM
 DRUG  COURT  OR HAVE SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION PROGRAM
 FOR WHOM A CREDIT WAS CLAIMED, AND INFORMATION ON THE AVERAGE NUMBER  OF
 HOURS  THEY  WERE EMPLOYED. THE REPORT SHALL ALSO INCLUDE INFORMATION ON
 STEPS TAKEN  BY THE DEPARTMENT TO INFORM EMPLOYERS OF THE  EXISTENCE  OF
 THIS  CREDIT AND   OF   ANY OTHER ACTIONS TAKEN TO INCREASE AWARENESS OF
 THE AVAILABILITY OF THIS CREDIT. THE DEPARTMENT SHALL  ISSUE  THE  FIRST
 REPORT  ON  OCTOBER FIRST, TWO THOUSAND TWENTY-TWO USING THE MOST RECENT
 APPLICABLE TAX DATA. THE  DEPARTMENT SHALL ISSUE REPORTS FOR  SUBSEQUENT
 TAX YEARS ANNUALLY ON OCTOBER FIRST. THE REPORT  SHALL BE POSTED PUBLIC-
 LY  ON  THE  DEPARTMENT'S  WEBSITE  AND COPIES SHALL BE DELIVERED TO THE
 GOVERNOR, THE SPEAKER OF THE ASSEMBLY, AND THE  TEMPORARY  PRESIDENT  OF
 THE SENATE.
   § 4. Section 1511 of the tax law is amended by adding a new subsection
 (ee) to read as follows:
   (EE) 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 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 A MINIMUM OF 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
 SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO BE LESS THAN  THE  MINIMUM
 FIXED  BY  PARAGRAPH  FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED
 TWO OR SECTION FIFTEEN HUNDRED  TWO-A  OF  THIS  ARTICLE,  WHICHEVER  IS
 APPLICABLE.  HOWEVER,  IF  THE  AMOUNT  OF THE CREDIT ALLOWED UNDER THIS
 SUBSECTION FOR ANY TAXABLE YEAR  REDUCES  THE  TAXPAYER'S  TAX  OF  SUCH
 AMOUNT,  ANY  AMOUNT OF CREDIT THUS NOT DEDUCTIBLE WILL 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 ONE THOUSAND EIGHTY-EIGHT
 OF THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   (4) CREDIT RECAPTURE. FOR PROVISIONS REQUIRING  RECAPTURE  OF  CREDIT,
 SEE SECTION FORTY-FOUR OF THIS CHAPTER.

 S. 5180--A                          4
 
   (5) REPORTING REQUIREMENT. THE DEPARTMENT SHALL ISSUE AN ANNUAL REPORT
 ON  THE  UTILIZATION OF THIS CREDIT AND SIMILAR CREDITS FOR HIRING INDI-
 VIDUALS  WHO  HAVE  GRADUATED  FROM  DRUG  COURT  OR  HAVE  SUCCESSFULLY
 COMPLETED  A  JUDICIAL  DIVERSION  PROGRAM PURSUANT TO OTHER ARTICLES OF
 THIS  CHAPTER.    SUCH REPORT SHALL INCLUDE THE NUMBER OF TAXPAYERS THAT
 CLAIMED THESE CREDITS, THE  NUMBER OF   INDIVIDUALS WHO  HAVE  GRADUATED
 FROM  DRUG  COURT  OR  HAVE  SUCCESSFULLY COMPLETED A JUDICIAL DIVERSION
 PROGRAM FOR WHOM A CREDIT WAS CLAIMED, AND INFORMATION  ON  THE  AVERAGE
 NUMBER OF HOURS THEY WERE EMPLOYED. THE REPORT SHALL ALSO INCLUDE INFOR-
 MATION  ON  STEPS  TAKEN  BY  THE  DEPARTMENT TO INFORM EMPLOYERS OF THE
 EXISTENCE OF THIS CREDIT AND OF ANY  OTHER  ACTIONS  TAKEN  TO  INCREASE
 AWARENESS OF THE AVAILABILITY OF THIS CREDIT. THE DEPARTMENT SHALL ISSUE
 THE  FIRST  REPORT  ON  OCTOBER FIRST, TWO THOUSAND TWENTY-TWO USING THE
 MOST RECENT APPLICABLE TAX DATA.  THE DEPARTMENT SHALL ISSUE REPORTS FOR
 SUBSEQUENT TAX YEARS ANNUALLY ON OCTOBER  FIRST.  THE  REPORT  SHALL  BE
 POSTED  PUBLICLY  ON THE DEPARTMENT'S WEBSITE AND COPIES SHALL BE DELIV-
 ERED TO THE GOVERNOR, THE SPEAKER OF THE  ASSEMBLY,  AND  THE  TEMPORARY
 PRESIDENT OF THE SENATE.
   §  5. This act shall take effect on the first of January next succeed-
 ing the date on which it shall have become a law,  and  shall  apply  to
 taxable  years beginning on or after such date and to employees hired on
 or after such date.

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