STATE OF NEW YORK
________________________________________________________________________
1292
2019-2020 Regular Sessions
IN SENATE
January 14, 2019
___________
Introduced by Sen. FUNKE -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to extending the minimum wage
reimbursement credit to seasonal employees
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (b) of section 38 of the tax law, as added by
2 section 1 of part EE of chapter 59 of the laws of 2013, is amended to
3 read as follows:
4 (b) An eligible employer is a corporation (including a New York S
5 corporation), a sole proprietorship, a limited liability company or a
6 partnership. An eligible employee is an individual who is (i) employed
7 by an eligible employer in New York state, (ii) paid at the minimum wage
8 rate as defined in article nineteen of the labor law during the taxable
9 year by the eligible employer, (iii) between the ages of sixteen and
10 nineteen during the period in which he or she is paid at such minimum
11 wage rate by the eligible employer, [and] (iv) a student during the
12 period in which he or she is paid at such minimum wage rate by the
13 taxpayer, and (v) notwithstanding the provisions of paragraphs (iii) and
14 (iv) of this subdivision, an eligible employee shall also mean any
15 employee who meets the criteria set forth in paragraphs (i) and (ii) of
16 this subdivision who is temporarily employed for a period of ninety days
17 or less in a calendar year; provided, however, that the provisions of
18 this paragraph shall be applicable to taxable years beginning on and
19 after January first, two thousand nineteen.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01458-01-9
