BILL NO A07928A
SAME AS SAME AS S04762-A
SPONSOR Roberts (MS)
COSPNSR Morelle, Bronson, Cook, Mosley, Clark, Hooper
MLTSPNSR Garbarino, Heastie, Rosenthal, Sepulveda
Amd S25-a, Lab L
Reduces from 20 to 10, the number of hours of part-time work needed by
employees for employer qualification for the New York youth works tax credit.
BILL NO A07928A
06/10/2013 referred to labor
06/14/2013 amend and recommit to labor
06/14/2013 print number 7928a
06/18/2013 reported referred to ways and means
06/20/2013 reported referred to rules
06/20/2013 rules report cal.657
06/20/2013 ordered to third reading rules cal.657
06/21/2013 substituted by s4762a
S04762 AMEND=A DEFRANCISCO
04/23/2013 REFERRED TO LABOR
06/15/2013 AMEND AND RECOMMIT TO LABOR
06/15/2013 PRINT NUMBER 4762A
06/20/2013 COMMITTEE DISCHARGED AND COMMITTED TO RULES
06/20/2013 ORDERED TO THIRD READING CAL.1488
06/20/2013 PASSED SENATE
06/20/2013 DELIVERED TO ASSEMBLY
06/20/2013 referred to ways and means
06/21/2013 substituted for a7928a
06/21/2013 ordered to third reading rules cal.657
06/21/2013 passed assembly
06/21/2013 returned to senate
12/06/2013 DELIVERED TO GOVERNOR
TITLE OF BILL: An act to amend the labor law, in relation to reducing
the number of hours of part-time work needed by employees for employer
qualification for the New York youth works tax credit
Purpose Or General Idea Of Bill: This bill would reduce from 20 to
10, the number of hours of part-time work needed by certain employees,
for employer qualification for the New York Youth Works tax credit.
Summary Of Specific Provisions:
Section 1 - Amends subdivision (c) of section 25-a of the labor law,
as added by section 1 of part ID of Chapter 56 of the laws of 2011.
Section 2 - Effective date.
Justification: The New York Youth Works tax credit provides a tax
break for businesses that employ local, at-risk youth between the ages
of 16 and 24. In order to qualify for the credit, businesses must
employ youth for a minimum of 20 hours per week. It has been
demonstrated that youth who are employed while attending high school
excel academically and graduate at a higher rate than their peers.
Furthermore, providing youth an opportunity to gain job skills and
access to careers at an early age helps provide a qualified workforce
for New York.
Businesses that have participated in the New York Youth Works program
have expressed concern related to the requirement that a youth must
work at least 20 hours per week. Many of the youth that participate in
the program are attending high school or college full-time. Working a
minimum of 20 hours per week has a direct impact on the students
ability to focus on his or her studies. Reducing the minimum number of
hours per week that a youth who is enrolled in high school full-time
must be employed by a participating employer will let the student
focus on his or her academics while at the same time being employed,
receiving necessary job skills and access to jobs and careers.
Prior Legislative History: This is a new bill.
Fiscal Implications For State And Local Governments: None.
Effective Date: This act shall take effect immediately.
S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N A S S E M B L Y
June 10, 2013
Introduced by M. of A. ROBERTS, MORELLE, BRONSON, COOK, MOSLEY --
Multi-Sponsored by -- M. of A. HEASTIE, ROSENTHAL, SEPULVEDA -- read
once and referred to the Committee on Labor -- committee discharged,
bill amended, ordered reprinted as amended and recommitted to said
AN ACT to amend the labor law, in relation to reducing the number of
hours of part-time work needed by employees for employer qualification
for the New York youth works tax credit
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision (c) of section 25-a of the labor law, as added
2 by section 1 of part D of chapter 56 of the laws of 2011, is amended to
3 read as follows:
4 (c) A qualified employer shall be entitled to a tax credit equal to
5 (1) five hundred dollars per month for up to six months for each quali-
6 fied employee the employer employs in a full-time job or two hundred
7 fifty dollars per month for up to six months for each qualified employee
8 the employer employs in a part-time job of at least twenty hours per
9 week OR TEN HOURS PER WEEK WHEN THE QUALIFIED EMPLOYEE IS ENROLLED IN
10 HIGH SCHOOL FULL-TIME, and (2) one thousand dollars for each qualified
11 employee who is employed for at least an additional six months by the
12 qualified employer in a full-time job or five hundred dollars for each
13 qualified employee who is employed for at least an additional six months
14 by the qualified employer in a part-time job of at least twenty hours
15 per week OR TEN HOURS PER WEEK WHEN THE QUALIFIED EMPLOYEE IS ENROLLED
16 IN HIGH SCHOOL FULL-TIME. The tax credits shall be claimed by the quali-
17 fied employer as specified in subdivision forty-four of section two
18 hundred ten and subsection (tt) of section six hundred six of the tax
20 S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.