•  Summary 
  •  
  •  Actions 
  •  
  •  Committee Votes 
  •  
  •  Floor Votes 
  •  
  •  Memo 
  •  
  •  Text 
  •  
  •  LFIN 
  •  
  •  Chamber Video/Transcript 

S07643 Summary:

BILL NOS07643A
 
SAME ASSAME AS A09200-A
 
SPONSORMANNION
 
COSPNSRBROUK, CLEARE, HARCKHAM, KENNEDY, PALUMBO, RAMOS
 
MLTSPNSR
 
Amd §606, Tax L
 
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.
Go to top

S07643 Memo:

Memo not available
Go to top

S07643 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7643--A
 
                    IN SENATE
 
                                     January 5, 2022
                                       ___________
 
        Introduced  by Sens. MANNION, KENNEDY -- read twice and ordered printed,
          and when printed to be committed to the Committee on Budget and Reven-
          ue -- 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 (nnn) to read as follows:
     3    (nnn)  Direct  support professional and direct care worker credit. (1)
     4  For taxable years beginning on and after  January  first,  two  thousand
     5  twenty-one,  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
    23  for people with developmental disabilities and not-for-profit  providers
    24  licensed,  funded,  approved  and/or  certified by the office for people
    25  with developmental disabilities; or
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13391-05-2

        S. 7643--A                          2
 
     1    (b) any individual providing any form of direct care  support  or  any
     2  other  form  of treatment, services and care for, or working  with indi-
     3  viduals with behavioral health diagnosis and shall  include  individuals
     4  employed  or  contracted by state operated facilities under the auspices
     5  of  the  office  of  mental  health  or office of addiction services and
     6  supports, and not-for-profit providers licensed, funded, approved and/or
     7  certified by the office of mental health  or  the  office  of  addiction
     8  services and supports.
     9    (3)  If the amount of the credit allowed under this subsection for any
    10  taxable year exceeds the taxpayer's tax for such year, the  excess  will
    11  be  treated  as  an  overpayment  of  tax  to be credited or refunded in
    12  accordance with the provisions of section six hundred eighty-six of this
    13  article; provided, however, that no interest shall be paid thereon.
    14    § 2. This act shall take effect immediately.
Go to top