S T A T E O F N E W Y O R K
________________________________________________________________________
2669
2023-2024 Regular Sessions
I N S E N A T E
January 24, 2023
___________
Introduced by Sen. WALCZYK -- read twice and ordered printed, and when
printed to be committed to the Committee on Finance
AN ACT to amend the labor law, in relation to establishing the youth
apprenticeship program; and making an appropriation therefor (Part A);
to amend the education law, in relation to establishing the enhanced
regents professional diploma (Part B); and to amend the tax law, in
relation to establishing a youth apprenticeship tax credit (Part C)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as the "learning
for work act".
§ 2. Legislative findings and intent. According to a recent college
and career readiness study released by the New York state education
department, only thirty-five percent of high school graduates are
college or career ready. This lack of preparedness has driven many high
school graduates into low-paying jobs, or college degree programs that
they are not interested in, fail to lead to careers and result in an
unreasonably high amount of student debt. For many current and future
high school students, the traditional pathway of a basic high school
education and then on to a four-year college may not be the correct
route to take. These students would benefit from a program that would
prepare them for employment immediately upon graduating high school.
Therefore, the legislature finds it necessary to establish this "learn-
ing for work" program in our high schools that will create a youth
apprenticeship program, an enhanced regents professional diploma with a
designation in a specified occupational area and a tax credit for
employers who take part in the youth apprenticeship program. This would
further the goals of limiting the accumulation of unsustainable student
debt, and ensuring all students in the state of New York are prepared to
enter the twenty-first century workforce.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07164-01-3
S. 2669 2
§ 3. This act enacts into law major components of legislation which
are necessary to implement the "learning for work act". Each component
is wholly contained within a Part identified as Parts A through C. The
effective date for each particular provision contained within such Part
is set forth in the last section of such Part. Any provision in any
section contained within a Part, including the effective date of the
Part, which makes a reference to a section "of this act", when used in
connection with that particular component, shall be deemed to mean and
refer to the corresponding section of the Part in which it is found.
Section five of this act sets forth the general effective date of this
act.
PART A
Section 1. The labor law is amended by adding a new article 23-C to
read as follows:
ARTICLE 23-C
YOUTH APPRENTICESHIP PROGRAM
SECTION 832. DEFINITIONS.
832-A. YOUTH APPRENTICESHIP PROGRAM.
832-B. LOCAL PARTNERSHIP DUTIES AND RESPONSIBILITIES.
832-C. YOUTH APPRENTICESHIP PROGRAM OUTCOME REQUIREMENTS.
832-D. RULES AND REGULATIONS.
§ 832. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE, THE FOLLOWING
TERMS SHALL HAVE THE FOLLOWING MEANINGS:
1. "LOCAL PARTNERSHIP" MEANS ANY COMBINATION OF ONE OR MORE SCHOOL
DISTRICTS, OTHER PUBLIC AGENCIES, COMMUNITY COLLEGES, NOT-FOR-PROFIT
ORGANIZATIONS, INDIVIDUALS, BUSINESSES OR OTHER PERSONS, WHO HAVE AGREED
TO BE RESPONSIBLE FOR IMPLEMENTING AND COORDINATING A LOCAL YOUTH
APPRENTICESHIP PROGRAM AND HAVE RECEIVED FORMAL RECOGNITION FROM THE
DEPARTMENT.
2. "PUBLIC AGENCY" MEANS A COUNTY, CITY, VILLAGE, TOWN OR SCHOOL
DISTRICT OR AN AGENCY OF THIS STATE OR OF A COUNTY, CITY, VILLAGE, TOWN
OR SCHOOL DISTRICT.
§ 832-A. YOUTH APPRENTICESHIP PROGRAM. 1. THE DEPARTMENT SHALL ESTAB-
LISH A YOUTH APPRENTICESHIP PROGRAM. THE YOUTH APPRENTICESHIP PROGRAM
SHALL BE A ONE OR TWO YEAR PROGRAM BEGINNING IN GRADE ELEVEN OR TWELVE
AND COMBINE ACADEMIC CLASSROOM COURSEWORK WITH MENTORED ON-THE-JOB
TRAINING IN A SPECIFIED OCCUPATIONAL AREA. SPECIFIC REQUIREMENTS FOR
EACH YOUTH APPRENTICESHIP PROGRAM SHALL BE DETERMINED BY THE RESPECTIVE
LOCAL PARTNERSHIP RESPONSIBLE FOR IMPLEMENTING AND COORDINATING A LOCAL
YOUTH APPRENTICESHIP PROGRAM.
2. THE STATE APPRENTICESHIP AND TRAINING COUNCIL, THE STATE WORKFORCE
INVESTMENT BOARD, THE BOARD OF REGENTS, AND THE STATE EDUCATION DEPART-
MENT SHALL ASSIST THE DEPARTMENT IN PROVIDING THE YOUTH APPRENTICESHIP
PROGRAM UNDER SUBDIVISION ONE OF THIS SECTION.
3. THE DEPARTMENT SHALL APPROVE OCCUPATIONS AND MAINTAIN A LIST OF
APPROVED OCCUPATIONS FOR THE YOUTH APPRENTICESHIP PROGRAM.
4. THE YOUTH APPRENTICESHIP PROGRAM CREATED UNDER SUBDIVISION ONE OF
THIS SECTION SHALL NOT AFFECT ANY APPRENTICESHIP PROGRAM THAT IS
GOVERNED BY ARTICLE TWENTY-THREE OF THIS CHAPTER EXCEPT THAT AN APPREN-
TICESHIP PROGRAM THAT IS GOVERNED BY ARTICLE TWENTY-THREE OF THIS CHAP-
TER MAY GRANT CREDIT TOWARD THE COMPLETION OF AN APPRENTICESHIP FOR THE
SUCCESSFUL COMPLETION OF A YOUTH APPRENTICESHIP UNDER SUBDIVISION ONE OF
THIS SECTION.
S. 2669 3
§ 832-B. LOCAL PARTNERSHIP DUTIES AND RESPONSIBILITIES. 1. FROM FUND-
ING UNDER THE WORKFORCE INVESTMENT ACT, PUBLIC LAW 105-220, AND THE
WORKFORCE INNOVATION AND OPPORTUNITY ACT, PUBLIC LAW 113-128, THE
DEPARTMENT MAY AWARD GRANTS TO APPLYING LOCAL PARTNERSHIPS FOR THE
IMPLEMENTATION AND COORDINATION OF LOCAL YOUTH APPRENTICESHIP PROGRAMS
THAT ARE APPROVED BY THE COMMISSIONER. A LOCAL PARTNERSHIP THAT IS
AWARDED A GRANT UNDER THIS SUBDIVISION MAY USE THE GRANT MONEYS AWARDED
FOR ANY OF THE FOLLOWING IMPLEMENTATION AND COORDINATION ACTIVITIES:
(A) RECRUITING EMPLOYERS TO PROVIDE ON-THE-JOB TRAINING AND SUPER-
VISION FOR YOUTH APPRENTICES AND PROVIDING TECHNICAL ASSISTANCE TO THOSE
EMPLOYERS.
(B) RECRUITING STUDENTS TO PARTICIPATE IN THE LOCAL YOUTH APPRENTICE-
SHIP PROGRAM AND MONITORING THE PROGRESS OF YOUTH APPRENTICES PARTIC-
IPATING IN THE PROGRAM.
(C) COORDINATING YOUTH APPRENTICESHIP TRAINING ACTIVITIES WITHIN
PARTICIPATING SCHOOL DISTRICTS AND AMONG PARTICIPATING SCHOOL DISTRICTS,
POSTSECONDARY INSTITUTIONS AND EMPLOYERS.
(D) COORDINATING ACADEMIC, VOCATIONAL AND OCCUPATIONAL LEARNING,
SCHOOL-BASED AND WORK-BASED LEARNING AND SECONDARY AND POSTSECONDARY
EDUCATION FOR PARTICIPANTS IN THE LOCAL YOUTH APPRENTICESHIP PROGRAM.
(E) ASSISTING EMPLOYERS IN IDENTIFYING AND TRAINING WORKPLACE MENTORS
AND MATCHING YOUTH APPRENTICES AND MENTORS.
(F) ANY OTHER IMPLEMENTATION OR COORDINATION ACTIVITY THAT THE DEPART-
MENT MAY DIRECT OR PERMIT THE LOCAL PARTNERSHIP TO PERFORM.
2. A LOCAL PARTNERSHIP THAT IS AWARDED A GRANT UNDER SUBDIVISION ONE
OF THIS SECTION SHALL NOT USE ANY OF THE GRANT MONEYS AWARDED TO PROVIDE
FUNDING TO A BUSINESS THAT IS OPERATED FOR PROFIT OR TO A NONPROFIT
ORGANIZATION THAT REPRESENTS BUSINESS INTERESTS, AND SHALL ONLY BE USED
FOR THE IMPLEMENTATION OF SUBDIVISION ONE OF THIS SECTION.
3. THE AMOUNT OF A GRANT AWARDED UNDER SUBDIVISION ONE OF THIS SECTION
SHALL NOT EXCEED ONE THOUSAND DOLLARS PER YOUTH APPRENTICE. A LOCAL
PARTNERSHIP THAT IS AWARDED A GRANT UNDER SUBDIVISION ONE OF THIS
SECTION SHALL PROVIDE MATCHING FUNDS EQUAL TO AT LEAST TWENTY-FIVE
PERCENT OF THE GRANT AMOUNT AWARDED.
§ 832-C. YOUTH APPRENTICESHIP PROGRAM OUTCOME REQUIREMENTS. 1. THE
FOLLOWING OUTCOMES ARE EXPECTED OF A LOCAL YOUTH APPRENTICESHIP PROGRAM
THAT IS FUNDED PURSUANT TO SUBDIVISION ONE OF SECTION EIGHT HUNDRED
THIRTY-TWO-B OF THIS ARTICLE:
(A) AT LEAST EIGHTY PERCENT OF THE YOUTH APPRENTICES WHO PARTICIPATE
IN THE PROGRAM SHALL RECEIVE AN ENHANCED REGENTS PROFESSIONAL DIPLOMA
PURSUANT TO SECTION TWO HUNDRED EIGHT-B OF THE EDUCATION LAW ON
COMPLETION OF THE YOUTH APPRENTICESHIP.
(B) AT LEAST FIFTY PERCENT OF THE YOUTH APPRENTICES WHO PARTICIPATE IN
THE PROGRAM SHALL BE OFFERED EMPLOYMENT BY THE EMPLOYER THAT PROVIDED
THE ON-THE-JOB TRAINING FOR THE YOUTH APPRENTICE ON COMPLETION OF THE
YOUTH APPRENTICESHIP.
2. ANY STUDENT TAKING PART IN A YOUTH APPRENTICESHIP PROGRAM WHO
RECEIVES AN ENHANCED REGENTS PROFESSIONAL DIPLOMA PURSUANT TO SECTION
TWO HUNDRED EIGHT-B OF THE EDUCATION LAW AND IS EITHER NOT OFFERED, OR
CHOOSES NOT TO SEEK, EMPLOYMENT IN THEIR SPECIFIED OCCUPATIONAL AREA,
SHALL RECEIVE A MINIMUM OF FIFTEEN CREDIT HOURS TO BE APPLIED IN PURSUIT
OF A POSTSECONDARY DEGREE AT A STATE UNIVERSITY OF NEW YORK OR CITY
UNIVERSITY OF NEW YORK INSTITUTION.
§ 832-D. RULES AND REGULATIONS. THE DEPARTMENT SHALL PROMULGATE ALL
RULES AND REGULATIONS AS SHALL BE NECESSARY TO ADMINISTER THIS ARTICLE.
S. 2669 4
§ 2. The sum of up to five million dollars ($5,000,000), is hereby
appropriated to the department of labor for the purpose of carrying out
the provisions of this act to be funded by grants under the workforce
investment act, Public Law 105-220, and the workforce innovation and
opportunity act, Public Law 113-128. Such moneys shall be payable on the
audit and warrant of the comptroller on vouchers certified or approved
by the commissioner of the department of labor in the manner prescribed
by law.
§ 3. This act shall take effect immediately.
PART B
Section 1. The education law is amended by adding a new section 208-b
to read as follows:
§ 208-B. ENHANCED REGENTS PROFESSIONAL DIPLOMA. 1. THE BOARD OF
REGENTS SHALL CREATE AN ENHANCED REGENTS PROFESSIONAL DIPLOMA TO
ACKNOWLEDGE THE PROFESSIONAL SKILLS AND SPECIFIC OCCUPATIONAL TRAINING
STUDENTS OBTAIN IN THE COURSE OF THEIR STUDY. SUCH DEGREE WILL INCLUDE
DESIGNATIONS AS DETERMINED BY THE COMMISSIONER THAT DENOTE THE PROFES-
SIONAL SKILLS AND SPECIFIC OCCUPATIONAL TRAINING OBTAINED BY A STUDENT.
THE COMMISSIONER SHALL PROMULGATE REGULATIONS REGARDING THE REQUIREMENTS
FOR AN ENHANCED REGENTS PROFESSIONAL DEGREE TO INCLUDE:
A. COMPLETION OF A TECHNICAL ASSESSMENT;
B. COMPLETION OF A WORK-SKILLS EMPLOYABILITY PROFILE;
C. COMPLETION OF A WORK-BASED LEARNING EXPERIENCE; AND
D. MEETING ALL REQUIREMENTS NECESSARY TO RECEIVE A REGENTS DIPLOMA.
2. THE COMMISSIONER, IN CONJUNCTION WITH THE STATE APPRENTICESHIP AND
TRAINING COUNCIL, THE STATE WORKFORCE INVESTMENT BOARD, AND THE DEPART-
MENT OF LABOR SHALL ESTABLISH PROFESSIONAL SKILL AND OCCUPATIONAL TRAIN-
ING DESIGNATIONS THAT MAY BE ATTACHED TO AN ENHANCED REGENTS PROFES-
SIONAL DIPLOMA THAT SHALL DENOTE THE PROFESSIONAL SKILLS A STUDENT HAS
OBTAINED THROUGHOUT THE COURSE OF HIS OR HER STUDIES.
3. THE COMMISSIONER, IN CONJUNCTION WITH THE STATE APPRENTICESHIP AND
TRAINING COUNCIL, THE STATE WORKFORCE INVESTMENT BOARD, AND THE DEPART-
MENT OF LABOR SHALL DESIGN A SERIES OF TECHNICAL ASSESSMENTS TO TEST THE
SKILLS AND KNOWLEDGE STUDENTS HAVE OBTAINED IN THEIR WORK-BASED LEARNING
EXPERIENCE. THE COMMISSIONER SHALL BE AUTHORIZED TO INCLUDE ANY PERSON
OR ENTITY THAT IS PART OF A LOCAL PARTNERSHIP OF THE YOUTH APPRENTICE-
SHIP PROGRAM, AS DEFINED IN SECTION EIGHT HUNDRED THIRTY-TWO OF THE
LABOR LAW, IN ANY AND ALL EFFORTS TO DESIGN TECHNICAL ASSESSMENTS.
4. THE COMMISSIONER, IN CONJUNCTION WITH THE STATE APPRENTICESHIP AND
TRAINING COUNCIL, THE STATE WORKFORCE INVESTMENT BOARD, AND THE DEPART-
MENT OF LABOR SHALL CREATE A WORK-SKILL EMPLOYABILITY PROFILE FOR USE BY
EMPLOYERS AND/OR EDUCATORS TO DOCUMENT A STUDENT'S PROFESSIONAL SKILLS
AND SPECIFIC OCCUPATIONAL TRAINING.
5. THE BOARD OF REGENTS SHALL PROMULGATE SUCH REGULATIONS OF THE
COMMISSIONER AS MAY BE NECESSARY TO ESTABLISH AN ENHANCED REGENTS
PROFESSIONAL DIPLOMA, IMPLEMENT THE REQUIREMENTS HEREIN, AND ESTABLISH
STANDARDS FOR WORK-BASED LEARNING EXPERIENCES INCLUDING REQUIREMENTS FOR
VERIFICATION AND ELIGIBILITY.
6. THE YOUTH APPRENTICESHIP PROGRAM AS DEFINED IN ARTICLE
TWENTY-THREE-C OF THE LABOR LAW SHALL BE CONSIDERED AN ELIGIBLE WORK-
BASED LEARNING EXPERIENCE.
7. STUDENTS FIRST ENTERING NINTH GRADE IN THE TWO THOUSAND TWENTY-
THREE--TWO THOUSAND TWENTY-FOUR SCHOOL YEAR AND THEREAFTER SHALL BE
ELIGIBLE TO EARN AN ENHANCED REGENTS PROFESSIONAL DIPLOMA.
S. 2669 5
§ 2. This act shall take effect immediately.
PART C
Section 1. Section 210-B of the tax law is amended by adding a new
subdivision 59 to read as follows:
59. YOUTH APPRENTICESHIP TAX CREDIT. (A) ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE PROVIDED THAT SUCH TAXPAYER TAKES PART IN THE YOUTH APPRENTICESHIP
PROGRAM, PURSUANT TO ARTICLE TWENTY-THREE-C OF THE LABOR LAW.
(B) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE EQUAL TO ONE
THOUSAND FIVE HUNDRED DOLLARS FOR EACH APPRENTICE THE PARTICIPATING
EMPLOYER SPONSORS.
(C) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR THAT YEAR TO LESS
THAN THE HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPH (D) OF SUBDIVI-
SION ONE OF SECTION TWO HUNDRED TEN OF THIS ARTICLE.
§ 2. Section 606 of the tax law is amended by adding a new subsection
(ooo) to read as follows:
(OOO) YOUTH APPRENTICESHIP TAX CREDIT. (1) ALLOWANCE OF CREDIT. A
TAXPAYER SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTI-
CLE PROVIDED THAT SUCH TAXPAYER TAKES PART IN THE YOUTH APPRENTICESHIP
PROGRAM, PURSUANT TO ARTICLE TWENTY-THREE-C OF THE LABOR LAW.
(2) AMOUNT OF CREDIT. THE AMOUNT OF THE CREDIT SHALL BE EQUAL TO ONE
THOUSAND FIVE HUNDRED DOLLARS FOR EACH APPRENTICE THE PARTICIPATING
EMPLOYER SPONSORS.
(3) APPLICATION OF CREDIT. IF THE AMOUNT OF CREDIT ALLOWED UNDER THIS
SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
YEAR, THE EXCESS WILL NOT BE TREATED AS AN OVERPAYMENT OF TAX AND WILL
NOT BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION
SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE.
§ 3. This act shall take effect immediately and shall apply to taxable
years beginning on and after January 1, 2024.
§ 4. Severability clause. If any clause, sentence, paragraph, subdivi-
sion, section or part of this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment shall not affect,
impair, or invalidate the remainder thereof, but shall be confined in
its operation to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would have been enacted even if such
invalid provisions had not been included herein.
§ 5. This act shall take effect immediately; provided, however, that
the applicable effective dates of Parts A through C of this act shall be
as specifically set forth in the last section of such Parts.