Establishes a tax credit for first responders during the novel coronavirus, COVID-19, outbreak equal to the entire amount of income tax imposed during the applicable period.
STATE OF NEW YORK
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8196
IN SENATE
April 13, 2020
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Introduced by Sen. GRIFFO -- 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 exempting state income tax
for qualified first responders during the novel coronavirus, COVID-19,
outbreak
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 (kkk) to read as follows:
3 (kkk) First responder exemption. (1) A taxpayer that is a qualified
4 first responder who provides services in a county that has at least one
5 confirmed case of novel coronavirus, COVID-19, or who provides services
6 in a licensed medical care facility which is located in such a county,
7 shall be allowed a credit against the tax imposed by this article equal
8 to the entire amount of tax owed for the applicable period.
9 (2) For the purpose of this subsection:
10 (A) "qualified first responder" shall mean any physician, nurse, phar-
11 macist, law enforcement officer, corrections officer, firefighter, emer-
12 gency medical technician, or paramedic.
13 (B) The term "applicable period" shall mean the period beginning
14 February fifteenth, two thousand twenty and ending on June fifteenth,
15 two thousand twenty.
16 (3) The commissioner may extend the applicable period for a period not
17 to exceed three additional calendar months if it is determined that the
18 outbreak of novel coronavirus, COVID-19, is to continue beyond June
19 fifteenth, two thousand twenty.
20 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD16145-01-0
