Enacts the "frontline worker assistance act" to establish a one thousand dollar tax credit shall apply to such public employees performing their duties while remaining at their worksite or job location during the pandemic and have not received additional compensation pursuant to a federal, state or local award, grant or retention payment.
STATE OF NEW YORK
________________________________________________________________________
6782--B
2021-2022 Regular Sessions
IN SENATE
May 17, 2021
___________
Introduced by Sen. REICHLIN-MELNICK -- read twice and ordered printed,
and when printed to be committed to the Committee on Budget and Reven-
ue -- recommitted to the Committee on Budget and Revenue in accordance
with Senate Rule 6, sec. 8 -- committee discharged, bill amended,
ordered reprinted as amended and recommitted to said committee --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to enacting the "frontline
worker assistance act"; and providing for the repeal of such
provisions upon expiration thereof
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Short title. This act shall be known and may be cited as
2 the "Frontline Worker Assistance Act".
3 § 2. Legislative findings. Public employees have faced unprecedented
4 adverse health effects as the result of employer mandates to require
5 specific work titles of government employees to remain on-duty and phys-
6 ically present at their work locations during the deadly COVID-19
7 pandemic. The public employees mandated to continue conducting crucial
8 services to the public during the most deadly period of the COVID-19
9 pandemic displayed exemplary service, while often at a health detriment
10 to the employee and their family.
11 In recognition of public employees who were mandated by their employer
12 to physically be on their job site or job location in order to provide
13 unabated and crucial public services regardless of multiple safety lock-
14 downs afforded to most other New York residents, a tax credit shall
15 apply to such public employees performing their duties while remaining
16 at their worksite or job location during the pandemic and have not
17 received additional compensation pursuant to a federal, state or local
18 award, grant or retention payment.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10709-09-2
S. 6782--B 2
1 § 3. Section 606 of the tax law is amended by adding a new subsection
2 (ooo) to read as follows:
3 (ooo) Frontline worker assistance credit. (1) Allowance of credit. A
4 taxpayer that is employed by a state, county, municipality, town, local
5 government, or authority, and was mandated by their employer to be phys-
6 ically present at their job site or job location during the COVID-19
7 pandemic and has not received additional compensation pursuant to a
8 federal, state or local award, grant or retention payment shall be
9 allowed an annual credit of one thousand dollars against the tax imposed
10 by this article.
11 (2) Overpayment. If the amount of the credit allowed under this
12 subsection for any taxable year exceeds the taxpayer's tax for the taxa-
13 ble year, the excess shall be treated as an overpayment of tax to be
14 credited or refunded in accordance with the provisions of section six
15 hundred eighty-six of this article, provided however, no interest will
16 be paid thereon.
17 § 4. This act shall take effect immediately and shall expire and be
18 deemed repealed on and after December 31, 2022.
