Enacts the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act"; directs the commissioner of transportation to establish a rural integrated transportation demonstration program in 6 rural counties; establishes a tax credit for integrated business enterprise investments; extends eligibility for the credit for employment of persons with disabilities to taxpayers employing persons with disabilities, who are certified by the office for people with developmental disabilities, on a full-time or part-time basis.
STATE OF NEW YORK
________________________________________________________________________
610
2019-2020 Regular Sessions
IN SENATE(Prefiled)
January 9, 2019
___________
Introduced by Sen. BOYLE -- read twice and ordered printed, and when
printed to be committed to the Committee on Transportation
AN ACT to amend the transportation law and the tax law, in relation to
enacting the "integrated employment, economic development and safety
net system for individuals with intellectual and developmental disa-
bilities act"
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 "integrated employment, economic development and safety net system
3 for individuals with intellectual and developmental disabilities act".
4 § 2. Legislative findings and intent. The legislature hereby finds and
5 declares that many citizens with intellectual and developmental disabil-
6 ities can be productive members of the general workforce in the state's
7 counties and that with planning, funding realignment, employer tax cred-
8 its, additional resources where necessary, and better coordination of
9 existing state, federal and rural resources, employment for such indi-
10 viduals will increase significantly.
11 The legislature further finds and declares that because of age, sever-
12 ity of disability or other factors, many individuals offered the oppor-
13 tunity will be unable to participate in the general workforce. Therefore
14 there must continue to be a safety net employment system to provide
15 opportunities for such individuals to work alongside their peers with
16 and without disabilities.
17 Finally, the legislature recognizes that economy and efficiency are
18 best served by utilizing the existing and extensive infrastructure for
19 purposes of providing appropriate integrated employment and spurring
20 economic development.
21 § 3. Section 14 of the transportation law is amended by adding a new
22 subdivision 36 to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04329-01-9
S. 610 2
1 36. The commissioner shall, in cooperation with the commissioner of
2 developmental disabilities, establish a rural integrated transportation
3 demonstration program, similar to such program as described in section
4 seventy-three-e of this chapter, in six counties, each having a popu-
5 lation of not more than two hundred thousand according to the two thou-
6 sand ten federal census. The commissioner shall direct a transportation
7 provider in each such county to study how the coordination of local
8 human service agencies providing transportation in a rural county can
9 increase transportation opportunities for integrated supported environ-
10 ment employment to individuals with intellectual and developmental disa-
11 bilities in accordance with section 13.41 of the mental hygiene law.
12 Such pilot shall provide that where a participating human service agency
13 operates transportation services for transportation-disabled persons,
14 the agency shall be authorized to provide coordinated transportation to
15 other enrolled human service agency riders while remaining exempt from
16 the provisions of article seven of this chapter, unless such transporta-
17 tion services are open to the public. The commissioner, in establishing
18 and operating the program, shall consider the availability of public
19 transportation, public safety concerns and the duplication of services.
20 Each transportation provider participating in the program shall study
21 the cost benefits of coordinating transportation, the quality of trans-
22 portation, access for client populations and the outcomes of individuals
23 receiving the services. Every transportation provider shall report its
24 findings to the commissioner and the commissioner of developmental disa-
25 bilities who shall jointly evaluate the findings of the study, and
26 report thereon to the governor, the temporary president of the senate
27 and the speaker of the assembly.
28 § 4. The tax law is amended by adding a new section 44 to read as
29 follows:
30 § 44. Credit for integrated business enterprise investments. (a)
31 Allowance of credit. A taxpayer, that is an integrated business enter-
32 prise, subject to tax under article nine, nine-A, twenty-two or thirty-
33 three of this chapter shall be allowed a credit against such tax, pursu-
34 ant to the provisions referenced in subdivision (c) of this section. The
35 credit shall be allowed during the tax year an integrated work environ-
36 ment, in which a qualified investment is made by the taxpayer, is placed
37 in service. The credit shall be equal to five percent of the taxpayer's
38 qualified investment.
39 (b) Definitions. As used in this section, the following terms shall
40 have the following meanings:
41 (1) Integrated business enterprise. The term "integrated business
42 enterprise" means a business which is owned, operated or controlled by a
43 home and community based services waiver provider that employs individ-
44 uals with developmental disabilities and non-disabled individuals, and
45 which is determined by the commissioner of developmental disabilities to
46 provide competitive employment to persons with developmental disabili-
47 ties.
48 (2) Qualified investment. The term "qualified investment" means moneys
49 spent for the purchase of buildings and tangible personal property with
50 a useful life of four or more years, which are used in the production of
51 an integrated work environment.
52 (c) Cross-references. For application of the credit provided for in
53 this section, see the following provisions of this chapter:
54 (1) Article 9: Section 187-t,
55 (2) Article 9-A: Section 210-B: subdivision 53,
56 (3) Article 22: Section 606: subsections (i) and (jjj),
S. 610 3
1 (4) Article 33: section 1511: subdivision (dd).
2 § 5. Subdivision 2 of section 187-a of the tax law, as added by chap-
3 ter 142 of the laws of 1997, is amended to read as follows:
4 2. Qualified employee. A qualified employee is an individual:
5 (a) who is certified by the education department or the office for
6 people with developmental disabilities, or in the case of an individual
7 who is blind or visually handicapped, by the state agency responsible
8 for provision of vocational rehabilitation services to the blind and
9 visually handicapped: (i) as a person with a disability which consti-
10 tutes or results in a substantial handicap to employment and (ii) as
11 having completed or as receiving services under either an individualized
12 written rehabilitation plan approved by the education department or an
13 individualized service plan approved pursuant to the regulations of the
14 commissioner of developmental disabilities, or other state agency
15 responsible for providing vocational rehabilitation services to such
16 individual; and
17 (b) who has worked on a full-time basis for the employer who is claim-
18 ing the credit for at least one hundred eighty days or four hundred
19 hours, or, for an individual certified by the office for people with
20 developmental disabilities, has worked on a full-time or part-time basis
21 for the employer who is claiming the credit for at least one hundred
22 days or four hundred hours.
23 § 6. The tax law is amended by adding a new section 187-t to read as
24 follows:
25 § 187-t. Credit for integrated business enterprise investments. 1.
26 Allowance of credit. A taxpayer shall be allowed a credit, to be
27 computed as provided in section forty-four of this chapter, against the
28 taxes imposed by this article. Provided, however that the amount of such
29 credit allowable against the tax imposed by section one hundred eight-
30 four of this article shall be the excess of the amount of such credit
31 over the amount of any credit allowed by this section against the tax
32 imposed by section one hundred eighty-three of this article.
33 2. Carryover. In no event shall the credit under this section be
34 allowed in an amount which will reduce the tax payable to less than the
35 applicable minimum tax fixed by section one hundred eighty-three of this
36 article. If, however, the amount of credit allowable under this section
37 for any taxable year reduces the tax to such amount, any amount of cred-
38 it not deductible in such taxable year may be carried over to the
39 following year or years, for up to fifteen years, and may be deducted
40 from the taxpayer's tax for such year or years.
41 § 7. Paragraph (b) of subdivision 12 of section 210-B of the tax law,
42 as added by section 17 of part A of chapter 59 of the laws of 2014, is
43 amended to read as follows:
44 (b) Qualified employee. A qualified employee is an individual:
45 (1) who is certified by the education department or the office for
46 people with developmental disabilities, or in the case of an individual
47 who is blind or visually handicapped, by the state agency responsible
48 for provision of vocational rehabilitation services to the blind and
49 visually handicapped: (i) as a person with a disability which consti-
50 tutes or results in a substantial handicap to employment and (ii) as
51 having completed or as receiving services under either an individualized
52 written rehabilitation plan approved by the education department or an
53 individualized service plan approved pursuant to the regulations of the
54 commissioner of developmental disabilities, or other state agency
55 responsible for providing vocational rehabilitation services to such
56 individual; and
S. 610 4
1 (2) who has worked on a full-time basis for the employer who is claim-
2 ing the credit for at least one hundred eighty days or four hundred
3 hours, or, for an individual certified by the office for people with
4 developmental disabilities, has worked on a full-time or part-time basis
5 for the employer who is claiming the credit for at least one hundred
6 days or four hundred hours.
7 § 8. Section 210-B of the tax law is amended by adding a new subdivi-
8 sion 53 to read as follows:
9 53. Credit for integrated business enterprise investments. (a) Allow-
10 ance of credit. A taxpayer shall be allowed a credit, to be computed as
11 provided in section forty-four of this chapter, against the tax imposed
12 by this article.
13 (b) Carryover. The credit allowed under this subdivision for any taxa-
14 ble year shall not reduce the tax due for such year to less than the
15 amount prescribed in paragraph (d) of subdivision one of section two
16 hundred ten of this article. However, if the amount of credit allowable
17 under this subdivision for any taxable year reduces the tax to such
18 amount, any amount of credit not deductible in such taxable year may be
19 carried over to the following year or years, for up to fifteen years,
20 and may be deducted from the taxpayer's tax for such year or years.
21 § 9. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
22 of the tax law is amended by adding a new clause (xliv) to read as
23 follows:
24 (xliv) Credit forAmount of credit
25 integrated business enterpriseunder subdivision
26 investments underfifty-three of section
27 subsection (jjj)two hundred ten-B
28 § 10. Paragraph 2 of subsection (o) of section 606 of the tax law, as
29 added by chapter 142 of the laws of 1997, is amended to read as follows:
30 (2) Qualified employee. A qualified employee is an individual:
31 (A) who is certified by the education department or the office for
32 people with developmental disabilities, or in the case of an individual
33 who is blind or visually handicapped, by the state agency responsible
34 for provision of vocation rehabilitation services to the blind and visu-
35 ally handicapped: (i) as a person with a disability which constitutes or
36 results in a substantial handicap to employment and (ii) as having
37 completed or as receiving services under either an individualized writ-
38 ten rehabilitation plan approved by the education department or an indi-
39 vidualized service plan approved pursuant to the regulations of the
40 commissioner of developmental disabilities, or other state agency
41 responsible for providing vocational rehabilitation services to such
42 individual; and
43 (B) who has worked on a full-time basis for the employer who is claim-
44 ing the credit for at least one hundred eighty days or four hundred
45 hours, or, for an individual certified by the office for people with
46 developmental disabilities, has worked on a full-time or part-time basis
47 for the employer who is claiming the credit for at least one hundred
48 days or four hundred hours.
49 § 11. Section 606 of the tax law is amended by adding a new subsection
50 (jjj) to read as follows:
51 (jjj) Credit for integrated business enterprise investments. (1)
52 Allowance of credit. A taxpayer shall be allowed a credit, to be
53 computed as provided in section forty-four of this chapter, against the
54 tax imposed by this article.
55 (2) Carryover. If the amount of credit allowable under this subsection
56 for any taxable year shall exceed the taxpayer's tax for such year, the
S. 610 5
1 excess may be carried over to the following year or years, for up to
2 fifteen years, and may be deducted from the taxpayer's tax for such year
3 or years.
4 § 12. Paragraph 2 of subdivision (j) of section 1511 of the tax law,
5 as added by chapter 142 of the laws of 1997, is amended to read as
6 follows:
7 (2) Qualified employee. A qualified employee is an individual:
8 (A) who is certified by the education department or the office for
9 people with developmental disabilities, or in the case of an individual
10 who is blind or visually handicapped, by the state agency responsible
11 for provision of vocational rehabilitation services to the blind and
12 visually handicapped: (i) as a person with a disability which consti-
13 tutes or results in a substantial handicap to employment and (ii) as
14 having completed or as receiving services under either an individualized
15 written rehabilitation plan approved by the education department or an
16 individualized service plan approved pursuant to the regulations of the
17 commissioner of developmental disabilities, or other state agency
18 responsible for providing vocational rehabilitation services to such
19 individual; and
20 (B) who has worked on a full-time basis for the employer who is claim-
21 ing the credit for at least one hundred eighty days or four hundred
22 hours, or, for an individual certified by the office for people with
23 developmental disabilities, has worked on a full-time or part-time basis
24 for the employer who is claiming the credit for at least one hundred
25 days or four hundred hours.
26 § 13. Section 1511 of the tax law is amended by adding a new subdivi-
27 sion (dd) to read as follows:
28 (dd) Credit for integrated business enterprise investments. (1) Allow-
29 ance of credit. A taxpayer shall be allowed a credit, to be computed as
30 provided in section forty-four of this chapter, against the taxes
31 imposed by this article.
32 (2) Carryover. The credit and carryovers of such credit allowed under
33 this subdivision for any taxable year shall not, in the aggregate,
34 reduce the tax due for such year to less than the minimum tax fixed by
35 paragraph four of subdivision (a) of section fifteen hundred two of this
36 article or by section fifteen hundred two-a of this article, whichever
37 is applicable. However, if the amount of credit or carryovers of such
38 credit, or both, allowed under this subdivision for any taxable year
39 reduces the tax to such amount, then any amount of credit or carryovers
40 of such credit thus not deductible in such taxable year may be carried
41 over to the following year or years, for up to fifteen years, and may be
42 deducted from the taxpayer's tax for such year or years.
43 § 14. This act shall take effect immediately, except that sections
44 four, five, six, seven, eight, nine, ten and eleven of this act shall
45 take effect on the first of January next succeeding the date on which it
46 shall have become a law.