Assembly Bill A6106

2023-2024 Legislative Session

Establishes certain credits against income tax for nurses

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Current 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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2023-A6106 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L

2023-A6106 (ACTIVE) - Summary

Establishes a tax credit for full-time nurses and a tax credit for teaching nurses; provides that the amount of such credit shall be five hundred dollars.

2023-A6106 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6106
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 Introduced by M. of A. CURRAN -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing certain credits
   against income tax for nurses
 
   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  two  new
 subsections (ooo) and (ppp) to read as follows:
   (OOO)  CREDIT  FOR FULL-TIME NURSES. BEGINNING IN TAXABLE YEARS BEGIN-
 NING ON OR AFTER JANUARY FIRST, TWO  THOUSAND  TWENTY-FOUR,  A  TAXPAYER
 SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE, WHERE
 THE  TAXPAYER IS LICENSED AS A REGISTERED PROFESSIONAL NURSE OR LICENSED
 PRACTICAL NURSE PURSUANT TO  ARTICLE  ONE  HUNDRED  THIRTY-NINE  OF  THE
 EDUCATION  LAW  AND  HAS  BEEN EMPLOYED ON A FULL-TIME BASIS WITHIN THIS
 STATE AS A NURSE FOR NOT LESS THAN SIX MONTHS DURING THE  TAXABLE  YEAR.
 THE AMOUNT OF SUCH CREDIT SHALL BE FIVE HUNDRED DOLLARS. FOR PURPOSES OF
 THIS  SUBSECTION,  THE  TERM  "EMPLOYED ON A FULL-TIME BASIS" SHALL MEAN
 EMPLOYMENT OF NOT LESS THAN THIRTY HOURS PER WEEK.
   (PPP) CREDIT FOR TEACHING NURSES. BEGINNING IN TAXABLE YEARS BEGINNING
 ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-FOUR, A TAXPAYER SHALL BE
 ALLOWED A CREDIT AGAINST THE TAX IMPOSED  BY  THIS  ARTICLE,  WHERE  THE
 TAXPAYER  IS  LICENSED  AS  A  REGISTERED PROFESSIONAL NURSE OR LICENSED
 PRACTICAL NURSE PURSUANT TO  ARTICLE  ONE  HUNDRED  THIRTY-NINE  OF  THE
 EDUCATION LAW AND WHO TEACHES NURSING AT AN INSTITUTION OF HIGHER EDUCA-
 TION FOR NOT LESS THAN SIX MONTHS DURING THE TAXABLE YEAR. THE AMOUNT OF
 SUCH  CREDIT  SHALL  BE  FIVE  HUNDRED  DOLLARS.  FOR  PURPOSES  OF THIS
 SUBSECTION, THE TERM "INSTITUTION OF HIGHER EDUCATION"  SHALL  MEAN  ANY
 INSTITUTION  OF  HIGHER EDUCATION OR BUSINESS, TRADE, TECHNICAL OR OTHER
 OCCUPATIONAL SCHOOL, RECOGNIZED AND APPROVED  BY  THE  REGENTS,  OR  ANY
 SUCCESSOR  ORGANIZATION,  OF  THE UNIVERSITY OF THE STATE OF NEW YORK OR
 ACCREDITED BY A NATIONALLY RECOGNIZED ACCREDITING AGENCY OR  ASSOCIATION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10574-01-3

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