STATE OF NEW YORK
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1826--A
2015-2016 Regular Sessions
IN SENATE
January 15, 2015
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Introduced by Sen. GALLIVAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to an apprenticeship tax credit
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (ccc) to read as follows:
3 (ccc) Empire apprenticeship tax credit. A taxpayer shall be allowed a
4 credit equal to one thousand dollars for each apprentice employed by
5 such taxpayer pursuant to an apprenticeship agreement registered with
6 the office of apprenticeship of the employment and training adminis-
7 tration of the United States department of labor or pursuant to an
8 apprenticeship agreement as defined in section eight hundred sixteen of
9 the labor law provided, however, that an apprentice was in the employ of
10 the taxpayer for at least seven full months of the taxable year and
11 provided further, however, that such credit shall not apply to an
12 apprentice for more than four taxable years.
13 § 2. This act shall take effect immediately and shall apply to taxable
14 years beginning on and after January 1, 2016.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05401-02-6
