NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A7928A
SPONSOR: Roberts (MS)
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 mini-
mum 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 neces-
sary 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.
STATE OF NEW YORK
2013-2014 Regular Sessions
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 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 is old law to be omitted.