Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.
STATE OF NEW YORK
________________________________________________________________________
3134--A
2023-2024 Regular Sessions
IN SENATE
January 27, 2023
___________
Introduced by Sens. MANNION, BROUK, CLEARE, HARCKHAM, KENNEDY, MATTERA,
PALUMBO, RAMOS -- read twice and ordered printed, and when printed to
be committed to the Committee on Budget and Revenue -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to establishing a tax credit
for direct support professionals and direct care workers
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 (bbb) to read as follows:
3 (bbb) Direct support professional and direct care worker credit. (1)
4 For taxable years beginning on and after January first, two thousand
5 twenty-four, a resident taxpayer who is employed or serves as a direct
6 support professional or direct care worker and has an adjusted gross
7 income of less than fifty thousand dollars shall be allowed a credit
8 against the tax imposed by this article of up to five thousand dollars.
9 The amount of the credit allowable under this subsection shall be
10 reduced by one hundred dollars for each one thousand dollars, or frac-
11 tion thereof, by which the taxpayer's adjusted gross income exceeds
12 fifty thousand dollars, up to one hundred thousand dollars. A resident
13 taxpayer who is employed or serves as a direct support professional or
14 direct care worker and has an adjusted gross income of more than one
15 hundred thousand dollars shall not be eligible to receive a tax credit
16 pursuant to this subsection.
17 (2) For purposes of this subsection, "direct support professional" and
18 "direct care worker" shall include:
19 (a) any individual providing direct care support or any other form
20 of treatment, services and care for, or working with, individuals with
21 developmental disabilities and shall include individuals employed or
22 contracted by state operated facilities under the auspices of the office
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03044-02-3
S. 3134--A 2
1 for people with developmental disabilities and not-for-profit providers
2 licensed, funded, approved and/or certified by the office for people
3 with developmental disabilities; or
4 (b) any individual providing any form of direct care support or any
5 other form of treatment, services and care for, or working with indi-
6 viduals with behavioral health diagnosis and shall include individuals
7 employed or contracted by state operated facilities under the auspices
8 of the office of mental health or office of addiction services and
9 supports, and not-for-profit providers licensed, funded, approved and/or
10 certified by the office of mental health or the office of addiction
11 services and supports.
12 (3) If the amount of the credit allowed under this subsection for any
13 taxable year exceeds the taxpayer's tax for such year, the excess will
14 be treated as an overpayment of tax to be credited or refunded in
15 accordance with the provisions of section six hundred eighty-six of this
16 article; provided, however, that no interest shall be paid thereon.
17 § 2. This act shall take effect immediately.
