NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A3681
SPONSOR: Hawley TITLE OF BILL:
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
PURPOSE OR GENERAL IDEA OF BILL:
Establish a wage tax credit for businesses that employ members:of the
National. Guard and Reserves and for those businesses that fully comply
with the USERRA (Uniformed Services Employment and Reemployment Rights
Act) reemployment requirements.
SUMMARY OF SPECIFIC PROVISIONS:
Section 1- Section 210-b of the tax law is amended by adding subdivi-
sions 49 and 52. Employment of New York National Guard and reserve
members wage tax credit. A taxpayer shall be allowed a credit, to be
computed as provided in this subdivision,. against the tax imposed by
this article, if it employs members-of the New York National Guard and
reserves. Provided, however, such taxpayer shall comply with Uniformed
Services Employment and Reemployment Rights Act, as found in section
4301 et seq. of title 18 United States Code. The amount of credit shall
be fifteen hundred dollars.
Section 2- Adding employment of New York National Guard and reserve
members along with employment of volunteer firefighters and EMS a wage
tax credit of fifteen hundred dollars.
Section 3- Volunteer firefighters and EMS first responder personnel wage
credit of fifteen hundred dollars.
Section 4-Effective date.
JUSTIFICATION:
To encourage employment of volunteer first responders by giving the
employer a wage tax credit for hiring and retaining first responders.
First responders get called away from their job for various reasons so
this legislation would provide an incentive for employers to retain
these dedicated individuals.
PRIOR LEGISLATIVE HISTORY:
A1700 2019-20
STATE OF NEW YORK
________________________________________________________________________
3681
2021-2022 Regular Sessions
IN ASSEMBLY
January 28, 2021
___________
Introduced by M. of A. HAWLEY, ASHBY, BARCLAY, BRABENEC, BUTTENSCHON,
DeSTEFANO, DiPIETRO, J. M. GIGLIO, PALMESANO, MONTESANO, NORRIS, SMUL-
LEN, WALSH, SALKA, WALCZYK, B. MILLER, MANKTELOW, SMITH -- Multi-Spon-
sored by -- M. of A. MIKULIN -- read once and referred to the Commit-
tee on Ways and Means
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 55 and 56 to read as follows:
3 55. 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD02071-01-1
A. 3681 2
1 subsection (c) of section one thousand eighty-eight of this chapter
2 notwithstanding, no interest shall be paid thereon.
3 56. Employment of volunteer firefighters and emergency medical
4 services (EMS) first responder personnel wage credit. (a) Allowance of
5 credit. A taxpayer shall be allowed a credit of one thousand five
6 hundred dollars, against the tax imposed by this article, for each
7 volunteer firefighter and EMS first responder personnel which it
8 employs; provided that such person shall have been employed for at least
9 six months.
10 (b) Application of credit. The credit allowed under this subdivision
11 for any taxable year shall not reduce the tax due for such year to less
12 than the minimum amount prescribed in paragraph (d) of subdivision one
13 of section two hundred ten of this article. If, however, the amount of
14 credits allowed under this subdivision for any taxable year reduces the
15 tax to such amount, any amount of credit thus not deductible in such
16 taxable year shall be treated as an overpayment of tax to be credited or
17 refunded in accordance with the provisions of section one thousand
18 eighty-six of this chapter. Provided, however, the provisions of
19 subsection (c) of section one thousand eighty-eight of this chapter
20 notwithstanding, no interest shall be paid thereon.
21 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
22 of the tax law is amended by adding two new clauses (xlvi) and (xlvii)
23 to read as follows:
24 (xlvi) Employment of NewAmount of credit
25 York nationalunder subdivision
26 guard and reservefifty-five of
27 members creditsection two hundred ten-B
28 under sub-
29 section (kkk)
30 (xlvii) Employment of volunteerAmount of credit under
31 firefighters and EMSsubdivision fifty-six of
32 first respondersection two hundred ten-B
33 personnel wage
34 credit under sub-
35 section (lll)
36 § 3. Section 606 of the tax law is amended by adding two new
37 subsections (kkk) and (lll) to read as follows:
38 (kkk) Employment of New York national guard and reserve member credit.
39 (1) Allowance of credit. A taxpayer shall be allowed a credit, as here-
40 inafter provided, against the tax imposed by this article if they employ
41 New York national guard and reserve members. Provided, however, they
42 shall comply with the Uniformed Services Employment and Reemployment
43 Rights Act, as found in section 4301 et seq. of title 18 of the United
44 States Code; and provided, further that such person shall have been
45 employed for at least six months. The amount of the credit shall be
46 fifteen hundred dollars for each national guard member or reservist
47 employed.
48 (2) Application of credit. If the amount of the credit allowed under
49 this subsection for any taxable year shall exceed the taxpayer's tax for
50 such year, the excess shall be treated as an overpayment of tax to be
51 credited or refunded in accordance with the provisions of section six
52 hundred eighty-six of this article, provided, however, that no interest
53 shall be paid thereon.
A. 3681 3
1 (3) Carryover. If the amount of credit allowable under this subsection
2 for any taxable year shall exceed the taxpayer's tax for such year, the
3 excess may be carried over to the following year or years, and may be
4 deducted from the taxpayer's tax for such year or years.
5 (lll) Employment of volunteer firefighters and EMS first responder
6 personnel wage credit. (1) Allowance of credit. A taxpayer shall be
7 allowed a credit, as hereinafter provided, against the tax imposed by
8 this article for each volunteer firefighter and EMS first responder
9 personnel which it employs; provided that such person shall have been
10 employed for at least six months. The amount of the credit shall be
11 fifteen hundred dollars for each volunteer firefighter and EMS first
12 responder employed.
13 (2) Application of credit. If the amount of the credit allowed under
14 this subsection for any taxable year shall exceed the taxpayer's tax for
15 such year, the excess shall be treated as an overpayment of tax to be
16 credited or refunded in accordance with the provisions of section six
17 hundred eighty-six of this article, provided, however, that no interest
18 shall be paid thereon.
19 (3) Carryover. If the amount of credit allowable under this subsection
20 for any taxable year shall exceed the taxpayer's tax for such year, the
21 excess may be carried over to the following year or years, and may be
22 deducted from the taxpayer's tax for such year or years.
23 § 4. This act shall take effect immediately and shall apply to taxable
24 years beginning on and after January 1, 2023. Effective immediately the
25 addition, amendment and/or repeal of any rule or regulation necessary
26 for the implementation of this act on its effective date are authorized
27 to be made on or before such date.
