A05718 Summary:
| BILL NO | A05718 |
| SAME AS | No Same As |
| SPONSOR | Giglio |
| COSPNSR | |
| MLTSPNSR | |
| Amd §570, Lab L | |
| Provides a credit against unemployment fund contributions for employers who employ persons in a recovery program by the office of addiction services and supports. | |
A05718 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
TITLE OF BILL: An act to amend the labor law, in relation to providing a credit against unemployment fund contributions for employers who employ persons in recovery PURPOSE OR GENERAL IDEA OF BILL: To incentivize employers to hire individuals who are participating in or' have. successfully completed a recovery program through the Office of Addiction Services and Supports SUMMARY OF PROVISIONS: Section 1: amends subdivision 5 of section 570 of the labor law by adding a new paragraph (b) providing that an employer will receive a tax credit for any employee who is a participant in or has completed a recovery program through the Office of Addiction Services and Supports. The amount of tax credit shall be: (i) Twenty-five percent of the employer's required contribution to the New York State Unemployment Insurance Fund for wages earned by any employee who is participating in such a recovery program for the dura- tion of such employee's participation. (ii) Fifty percent of the employer's required contribution for wages earned by an employee who has successfully completed such a recovery program for the first two years of employment following completion of such program. (iii) Twenty five percent of the employers required contribution pursu- ant to this section for wages earned by any employee who has successful- ly completed such recovery program for the third and fourth years of employment following completion. (iv) ten percent of the employer's required contribution pursuant for any employee who has successfully completed such a recovery program for the fifth year of employment following completion of such program. Section 2: This act shall take effect immediately and shall apply to all taxable years beginning after the thirty-first day of December of the year this act takes effect. JUSTIFICATION: Those recovering from substance abuse disorders deserve a fair chance in the workforce. Stable employment reinforces the recovery process and encourages them to make responsible decisions, but they are often held to a disadvantage in obtaining gainful employment. Under this legis- lation, when an employee in recovery is hired that participated in or completed an OASAS program, their employer will receive a tax credit for a portion of their required contribution to the state. The credit awarded will be in proportion to the progress made in such recovery. program. This legislation reduce the unemployment level for people in recovery and thereby ease the burden on the state unemployment insurance fund. PRIOR LEGISLATIVE HISTORY: New bill. FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: Minor fiscal implications for state government. EFFECTIVE DATE: This act shall take effect immediately and shall apply to all taxable years beginning after the thirty-first day of December of the year this act takes effect.