STATE OF NEW YORK ________________________________________________________________________ 400 2017-2018 Regular Sessions IN SENATE (Prefiled) January 4, 2017 ___________ Introduced by Sens. ORTT, FUNKE, MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government Operations 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 49 and 52 to read as follows: 3 49. 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 to be computed as provided in this subdivision, against the tax imposed 6 by this article, if it employs members of the New York national guard 7 and reserves. Provided, however, such taxpayer shall comply with the 8 Uniformed Services Employment and Reemployment Rights Act, as found in 9 section 4301 et seq. of title 18 of the United States Code. 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 52. Employment of volunteer firefighters and emergency medical 22 services (EMS) first responder personnel wage credit. (a) Allowance of EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01316-02-7

S. 400 2 1 credit. A taxpayer shall be allowed a credit, to be computed as provided 2 in this subdivision, against the tax imposed by this article, if it 3 employs volunteer firefighters and EMS first responder personnel. 4 (b) Application of credit. The credit allowed under this subdivision 5 for any taxable year shall not reduce the tax due for such year to less 6 than the minimum amount prescribed in paragraph (d) of subdivision one 7 of section two hundred ten of this article. If, however, the amount of 8 credits allowed under this subdivision for any taxable year reduces the 9 tax to such amount, any amount of credit thus not deductible in such 10 taxable year shall be treated as an overpayment of tax to be credited or 11 refunded in accordance with the provisions of section one thousand 12 eighty-six of this chapter. Provided, however, the provisions of 13 subsection (c) of section one thousand eighty-eight of this chapter 14 notwithstanding, no interest shall be paid thereon. 15 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 16 of the tax law is amended by adding two new clauses (xliii) and (xliv) 17 to read as follows: 18 (xliii) Employment of New Amount of credit 19 York national under subdivision 20 guard and reserve forty-nine of 21 members credit section two hundred ten-B 22 under sub- 23 section (ccc) 24 (xliv) Employment of volunteer Amount of credit under 25 firefighters and EMS subdivision fifty-two of 26 first responder section two hundred ten-B 27 personnel wage 28 credit under sub- 29 section (hhh) 30 § 3. Section 606 of the tax law is amended by adding two new 31 subsections (ccc) and (hhh) to read as follows: 32 (ccc) Employment of New York national guard and reserve member credit. 33 (1) Allowance of credit. A taxpayer shall be allowed a credit, as here- 34 inafter provided, against the tax imposed by this article if they employ 35 New York national guard and reserve members. Provided, however, they 36 shall comply with the Uniformed Services Employment and Reemployment 37 Rights Act, as found in section 4301 et seq. of title 18 of the United 38 States Code. The amount of the credit shall be fifteen hundred dollars 39 for each national guard member or reservist employed. 40 (2) Application of credit. If the amount of the credit allowed under 41 this subsection for any taxable year shall exceed the taxpayer's tax for 42 such year, the excess shall be treated as an overpayment of tax to be 43 credited or refunded in accordance with the provisions of section six 44 hundred eighty-six of this article, provided, however, that no interest 45 shall be paid thereon. 46 (3) Carryover. If the amount of credit allowable under this subsection 47 for any taxable year shall exceed the taxpayer's tax for such year, the 48 excess may be carried over to the following year or years, and may be 49 deducted from the taxpayer's tax for such year or years. 50 (hhh) Employment of volunteer firefighters and EMS first responder 51 personnel wage credit. (1) Allowance of credit. A taxpayer shall be 52 allowed a credit, as hereinafter provided, against the tax imposed by 53 this article if they employ volunteer firefighters and EMS first respon-

S. 400 3 1 der personnel. The amount of the credit shall be fifteen hundred dollars 2 for each volunteer firefighter and EMS first responder employed. 3 (2) Application of credit. If the amount of the credit allowed under 4 this subsection for any taxable year shall exceed the taxpayer's tax for 5 such year, the excess shall be treated as an overpayment of tax to be 6 credited or refunded in accordance with the provisions of section six 7 hundred eighty-six of this article, provided, however, that no interest 8 shall be paid thereon. 9 (3) Carryover. If the amount of credit allowable under this subsection 10 for any taxable year shall exceed the taxpayer's tax for such year, the 11 excess may be carried over to the following year or years, and may be 12 deducted from the taxpayer's tax for such year or years. 13 § 4. This act shall take effect immediately and apply to taxable years 14 beginning on and after January 1, 2020.