STATE OF NEW YORK
________________________________________________________________________
3112--A
2015-2016 Regular Sessions
IN SENATE
February 2, 2015
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Introduced by Sens. ORTT, FUNKE -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations -- recommitted to the Committee on Investi-
gations and Government Operations in accordance with Senate Rule 6,
sec. 8 -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to creating a wage tax credit
for employers who employ New York national guard men and women, reser-
vists, volunteer firefighters and EMS personnel
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 210-B of the tax law is amended by adding two new
2 subdivisions 49 and 51 to read as follows:
3 49. Employment of New York national guard and reserve members wage tax
4 credit. (a) Allowance of credit. A taxpayer shall be allowed a credit,
5 to be computed as provided in this subdivision, against the tax imposed
6 by this article, if it employs members of the New York national guard
7 and reserves. Provided, however, such taxpayer shall comply with the
8 Uniformed Services Employment and Reemployment Rights Act, as found in
9 section 4301 et seq. of title 18 of the United States Code.
10 (b) Application of credit. The credit allowed under this subdivision
11 for any taxable year shall not reduce the tax due for such year to less
12 than the minimum amount prescribed in paragraph (d) of subdivision one
13 of section two hundred ten of this article. If, however, the amount of
14 credits allowed under this subdivision for any taxable year reduces the
15 tax to such amount, any amount of credit thus not deductible in such
16 taxable year shall be treated as an overpayment of tax to be credited or
17 refunded in accordance with the provisions of section one thousand
18 eighty-six of this chapter. Provided, however, the provisions of
19 subsection (c) of section one thousand eighty-eight of this chapter
20 notwithstanding, no interest shall be paid thereon.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02022-02-6
S. 3112--A 2
1 51. Employment of volunteer firefighters and emergency medical
2 services (EMS) first responder personnel wage credit. (a) Allowance of
3 credit. A taxpayer shall be allowed a credit, to be computed as provided
4 in this subdivision, against the tax imposed by this article, if it
5 employs volunteer firefighters and EMS first responder personnel.
6 (b) Application of credit. The credit allowed under this subdivision
7 for any taxable year shall not reduce the tax due for such year to less
8 than the minimum amount prescribed in paragraph (d) of subdivision one
9 of section two hundred ten of this article. If, however, the amount of
10 credits allowed under this subdivision for any taxable year reduces the
11 tax to such amount, any amount of credit thus not deductible in such
12 taxable year shall be treated as an overpayment of tax to be credited or
13 refunded in accordance with the provisions of section one thousand
14 eighty-six of this chapter. Provided, however, the provisions of
15 subsection (c) of section one thousand eighty-eight of this chapter
16 notwithstanding, no interest shall be paid thereon.
17 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
18 of the tax law is amended by adding two new clauses (xli) and (xliii) to
19 read as follows:
20 (xli) Employment of NewAmount of credit
21 York nationalunder subdivision
22 guard and reserveforty-nine of
23 members creditsection two hundred ten-B
24 under sub-
25 section (ccc)
26 (xliii) Employment of volunteerAmount of credit under
27 firefighters and EMSsubdivision fifty-one of
28 first respondersection two hundred ten-B
29 personnel wage
30 credit under sub-
31 section (eee)
32 § 3. Section 606 of the tax law is amended by adding two new
33 subsections (ccc) and (eee) to read as follows:
34 (ccc) Employment of New York national guard and reserve member credit.
35 (1) Allowance of credit. A taxpayer shall be allowed a credit, as here-
36 inafter provided, against the tax imposed by this article if they employ
37 New York national guard and reserve members. Provided, however, they
38 shall comply with the Uniformed Services Employment and Reemployment
39 Rights Act, as found in section 4301 et seq. of title 18 of the United
40 States Code. The amount of the credit shall be fifteen hundred dollars
41 for each national guard member or reservist employed.
42 (2) Application of credit. If the amount of the credit allowed under
43 this subsection for any taxable year shall exceed the taxpayer's tax for
44 such year, the excess shall be treated as an overpayment of tax to be
45 credited or refunded in accordance with the provisions of section six
46 hundred eighty-six of this article, provided, however, that no interest
47 shall be paid thereon.
48 (3) Carryover. If the amount of credit allowable under this subsection
49 for any taxable year shall exceed the taxpayer's tax for such year, the
50 excess may be carried over to the following year or years, and may be
51 deducted from the taxpayer's tax for such year or years.
52 (eee) Employment of volunteer firefighters and EMS first responder
53 personnel wage credit. (1) Allowance of credit. A taxpayer shall be
S. 3112--A 3
1 allowed a credit, as hereinafter provided, against the tax imposed by
2 this article if they employ volunteer firefighters and EMS first respon-
3 der personnel. The amount of the credit shall be fifteen hundred dollars
4 for each volunteer firefighter and EMS first responder employed.
5 (2) Application of credit. If the amount of the credit allowed under
6 this subsection for any taxable year shall exceed the taxpayer's tax for
7 such year, the excess shall be treated as an overpayment of tax to be
8 credited or refunded in accordance with the provisions of section six
9 hundred eighty-six of this article, provided, however, that no interest
10 shall be paid thereon.
11 (3) Carryover. If the amount of credit allowable under this subsection
12 for any taxable year shall exceed the taxpayer's tax for such year, the
13 excess may be carried over to the following year or years, and may be
14 deducted from the taxpayer's tax for such year or years.
15 § 4. This act shall take effect immediately and apply to taxable years
16 beginning on and after January 1, 2019.
