STATE OF NEW YORK ________________________________________________________________________ 400--B 2017-2018 Regular Sessions IN SENATE (Prefiled) January 4, 2017 ___________ Introduced by Sens. ORTT, FUNKE, GALLIVAN, MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- reported favor- ably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee 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 53 and 54 to read as follows: 3 53. 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01316-05-8

S. 400--B 2 1 tax to such amount, any amount of credit thus not deductible in such 2 taxable year shall be treated as an overpayment of tax to be credited or 3 refunded in accordance with the provisions of section one thousand 4 eighty-six of this chapter. Provided, however, the provisions of 5 subsection (c) of section one thousand eighty-eight of this chapter 6 notwithstanding, no interest shall be paid thereon. 7 54. Employment of volunteer firefighters and emergency medical 8 services (EMS) first responder personnel wage credit. (a) Allowance of 9 credit. A taxpayer shall be allowed a credit of one thousand five 10 hundred dollars, against the tax imposed by this article, for each 11 volunteer firefighter and EMS first responder personnel which it 12 employs; provided that such person shall have been employed for at least 13 six months. 14 (b) Application of credit. The credit allowed under this subdivision 15 for any taxable year shall not reduce the tax due for such year to less 16 than the minimum amount prescribed in paragraph (d) of subdivision one 17 of section two hundred ten of this article. If, however, the amount of 18 credits allowed under this subdivision for any taxable year reduces the 19 tax to such amount, any amount of credit thus not deductible in such 20 taxable year shall be treated as an overpayment of tax to be credited or 21 refunded in accordance with the provisions of section one thousand 22 eighty-six of this chapter. Provided, however, the provisions of 23 subsection (c) of section one thousand eighty-eight of this chapter 24 notwithstanding, no interest shall be paid thereon. 25 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 26 of the tax law is amended by adding two new clauses (xliv) and (xlv) to 27 read as follows: 28 (xliv) Employment of New Amount of credit 29 York national under subdivision 30 guard and reserve fifty-three of 31 members credit section two hundred ten-B 32 under sub- 33 section (ccc) 34 (xlv) Employment of volunteer Amount of credit under 35 firefighters and EMS subdivision fifty-four of 36 first responder section two hundred ten-B 37 personnel wage 38 credit under sub- 39 section (iii) 40 § 3. Section 606 of the tax law is amended by adding two new 41 subsections (ccc) and (iii) to read as follows: 42 (ccc) Employment of New York national guard and reserve member credit. 43 (1) Allowance of credit. A taxpayer shall be allowed a credit, as here- 44 inafter provided, against the tax imposed by this article if they employ 45 New York national guard and reserve members. Provided, however, they 46 shall comply with the Uniformed Services Employment and Reemployment 47 Rights Act, as found in section 4301 et seq. of title 18 of the United 48 States Code; and provided, further that such person shall have been 49 employed for at least six months. The amount of the credit shall be 50 fifteen hundred dollars for each national guard member or reservist 51 employed. 52 (2) Application of credit. If the amount of the credit allowed under 53 this subsection for any taxable year shall exceed the taxpayer's tax for

S. 400--B 3 1 such year, the excess shall be treated as an overpayment of tax to be 2 credited or refunded in accordance with the provisions of section six 3 hundred eighty-six of this article, provided, however, that no interest 4 shall be paid thereon. 5 (3) Carryover. If the amount of credit allowable under this subsection 6 for any taxable year shall exceed the taxpayer's tax for such year, the 7 excess may be carried over to the following year or years, and may be 8 deducted from the taxpayer's tax for such year or years. 9 (iii) Employment of volunteer firefighters and EMS first responder 10 personnel wage credit. (1) Allowance of credit. A taxpayer shall be 11 allowed a credit, as hereinafter provided, against the tax imposed by 12 this article for each volunteer firefighter and EMS first responder 13 personnel which it employs; provided that such person shall have been 14 employed for at least six months. The amount of the credit shall be 15 fifteen hundred dollars for each volunteer firefighter and EMS first 16 responder employed. 17 (2) Application of credit. If the amount of the credit allowed under 18 this subsection for any taxable year shall exceed the taxpayer's tax for 19 such year, the excess shall be treated as an overpayment of tax to be 20 credited or refunded in accordance with the provisions of section six 21 hundred eighty-six of this article, provided, however, that no interest 22 shall be paid thereon. 23 (3) Carryover. If the amount of credit allowable under this subsection 24 for any taxable year shall exceed the taxpayer's tax for such year, the 25 excess may be carried over to the following year or years, and may be 26 deducted from the taxpayer's tax for such year or years. 27 § 4. This act shall take effect immediately and shall apply to taxable 28 years beginning on and after January 1, 2020.