STATE OF NEW YORK
________________________________________________________________________
7928--A
2013-2014 Regular Sessions
IN ASSEMBLY
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
committee
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
19 law.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10482-02-3
