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A06829 Summary:

A06829 Actions:

A06829 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A6829
 
SPONSOR: Gunther

 
TITLE OF BILL:  An act to amend the tax law, in relation to extending
the minimum wage reimbursement credit to seasonal employees
 
 
PURPOSE:
 
Relates to a tax credit for minimum wages paid to seasonal employees
 
 
SUMMARY OF SPECIFIC PROVISIONS:
 
Section one: amends the tax law to add a temporary employee working for
90 days or less to those employees eligible for the minimum wage
reimbursement credit
 
Section two: sets forth the effective date
 
 
JUSTIFICATION:

This legislation would create a tax credit for employers who hire mini-
mum wage workers for seasonal employment, expanding on the minimum wage
reimbursement tax credit that was created in 2013. As the state recently
enacted a tiered minimum wage increase through 2021, the State should
similarly offer and expand this tax credit so that more employers can
access the credit while maintaining the current workforce. This expan-
sion of the credit is needed to support industries such as tourism that
depend on seasonal success to promote our great state.
 
Specifically, the tourism industry in New York is the fourth largest
employer among all industries throughout the state, sustaining 764,000
jobs and more than $33.1 billion in total income. The industry is able
to generate even more employment and income for residents through the
hiring of seasonal employees for establishments that are open only for a
limited time throughout the year. Expanding the credit to include these
employees will ease the financial burden of these businesses across the
state.
 
Furthermore, the expansion of the minimum wage reimbursement credit will
apply only to those workers employed in positions for 90 days or less
during a calendar year.
 
 
PRIOR LEGISLATIVE HISTORY:
 
New Bill
 
 
FISCAL IMPLICATIONS:
 
None
 
 
EFFECTIVE DATE:
This act shall take effect immediately.

A06829 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6829
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                     March 21, 2017
                                       ___________
 
        Introduced  by M. of A. GUNTHER -- read once and referred to the Commit-
          tee on Ways and Means
 
        AN ACT to amend the tax law, in relation to extending the  minimum  wage
          reimbursement credit to seasonal employees
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subdivision (b) of section 38 of the tax law, as  added  by
     2  section  1  of  part EE of chapter 59 of the laws of 2013, is amended to
     3  read as follows:
     4    (b) An eligible employer is a corporation  (including  a  New  York  S
     5  corporation),  a  sole  proprietorship, a limited liability company or a
     6  partnership. An eligible employee is an individual who is  (i)  employed
     7  by an eligible employer in New York state, (ii) paid at the minimum wage
     8  rate  as defined in article nineteen of the labor law during the taxable
     9  year by the eligible employer, (iii) between the  ages  of  sixteen  and
    10  nineteen  during  the  period in which he or she is paid at such minimum
    11  wage rate by the eligible employer, [and]  (iv)  a  student  during  the
    12  period  in  which  he  or  she  is paid at such minimum wage rate by the
    13  taxpayer, and (v) notwithstanding the provisions of paragraphs (iii) and
    14  (iv) of this subdivision, an  eligible  employee  shall  also  mean  any
    15  employee  who meets the criteria set forth in paragraphs (i) and (ii) of
    16  this subdivision who is temporarily employed for a period of ninety days
    17  or less in a calendar year; provided, however, that  the  provisions  of
    18  this  paragraph  shall  be  applicable to taxable years beginning on and
    19  after January first, two thousand seventeen.
    20    § 2. This act shall take effect immediately.
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD09955-01-7