S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6620
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 24, 2023
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on Ways and Means
 
 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 59 to read as follows:
   59.  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 (l) to read as follows:
 
 (L) SMALL BUSINESS TAX CREDIT;       COSTS UNDER SUBDIVISION
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02173-01-3
              

 A. 6620                             2
 
 SEXUAL HARASSMENT PREVENTION         FIFTY-NINE OF SECTION
 TRAINING UNDER SUBSECTION (OOO)      TWO HUNDRED TEN-B
 
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (ooo) to read as follows:
   (OOO) (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, 2024.