STATE OF NEW YORK
________________________________________________________________________
1308
2023-2024 Regular Sessions
IN SENATE
January 11, 2023
___________
Introduced by Sen. ORTT -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
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 59 and 60 to read as follows:
3 59. 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 in the amount of one thousand five hundred dollars, against the tax
6 imposed by this article for each member of the New York national guard
7 and reserves which it employs. Provided, however, such taxpayer shall
8 comply with the Uniformed Services Employment and Reemployment Rights
9 Act, as found in section 4301 et seq. of title 18 of the United States
10 Code; and provided further that such person shall have been employed for
11 at least six months.
12 (b) Application of credit. The credit allowed under this subdivision
13 for any taxable year shall not reduce the tax due for such year to less
14 than the minimum amount prescribed in paragraph (d) of subdivision one
15 of section two hundred ten of this article. If, however, the amount of
16 credits allowed under this subdivision for any taxable year reduces the
17 tax to such amount, any amount of credit thus not deductible in such
18 taxable year shall be treated as an overpayment of tax to be credited or
19 refunded in accordance with the provisions of section one thousand
20 eighty-six of this chapter. Provided, however, the provisions of
21 subsection (c) of section one thousand eighty-eight of this chapter
22 notwithstanding, no interest shall be paid thereon.
23 60. Employment of volunteer firefighters and emergency medical
24 services (EMS) first responder personnel wage credit. (a) Allowance of
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00415-01-3
S. 1308 2
1 credit. A taxpayer shall be allowed a credit of one thousand five
2 hundred dollars, against the tax imposed by this article, for each
3 volunteer firefighter and EMS first responder personnel which it
4 employs; provided that such person shall have been employed for at least
5 six months.
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 (xlx) and (xlxi) to
19 read as follows:
20 (xlx) Employment of NewAmount of credit
21 York nationalunder subdivision
22 guard and reservefifty-nine of
23 members creditsection two hundred ten-B
24 under sub-
25 section (ooo)
26 (xlxi) Employment of volunteerAmount of credit under
27 firefighters and EMSsubdivision sixty of
28 first respondersection two hundred ten-B
29 personnel wage
30 credit under sub-
31 section (ppp)
32 § 3. Section 606 of the tax law is amended by adding two new
33 subsections (ooo) and (ppp) to read as follows:
34 (ooo) 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; and provided, further that such person shall have been
41 employed for at least six months. The amount of the credit shall be
42 fifteen hundred dollars for each national guard member or reservist
43 employed.
44 (2) Application of credit. If the amount of the credit allowed under
45 this subsection for any taxable year shall exceed the taxpayer's tax for
46 such year, the excess shall be treated as an overpayment of tax to be
47 credited or refunded in accordance with the provisions of section six
48 hundred eighty-six of this article, provided, however, that no interest
49 shall be paid thereon.
50 (3) Carryover. If the amount of credit allowable under this subsection
51 for any taxable year shall exceed the taxpayer's tax for such year, the
52 excess may be carried over to the following year or years, and may be
53 deducted from the taxpayer's tax for such year or years.
S. 1308 3
1 (ppp) Employment of volunteer firefighters and EMS first responder
2 personnel wage credit. (1) Allowance of credit. A taxpayer shall be
3 allowed a credit, as hereinafter provided, against the tax imposed by
4 this article for each volunteer firefighter and EMS first responder
5 personnel which it employs; provided that such person shall have been
6 employed for at least six months. The amount of the credit shall be
7 fifteen hundred dollars for each volunteer firefighter and EMS first
8 responder employed.
9 (2) Application of credit. If the amount of the credit allowed under
10 this subsection for any taxable year shall exceed the taxpayer's tax for
11 such year, the excess shall be treated as an overpayment of tax to be
12 credited or refunded in accordance with the provisions of section six
13 hundred eighty-six of this article, provided, however, that no interest
14 shall be paid thereon.
15 (3) Carryover. If the amount of credit allowable under this subsection
16 for any taxable year shall exceed the taxpayer's tax for such year, the
17 excess may be carried over to the following year or years, and may be
18 deducted from the taxpayer's tax for such year or years.
19 § 4. This act shall take effect immediately and shall apply to taxable
20 years beginning on and after January 1, 2025. Effective immediately the
21 addition, amendment and/or repeal of any rule or regulation necessary
22 for the implementation of this act on its effective date are authorized
23 to be made on or before such date.
