New York S 4382: Creates a tax credit for employment of persons on probation or parole

Bill Text

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S04382 Summary:

BILL NOS04382 

&nbsp

SAME ASNo Same As

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SPONSORBAILEY

&nbsp

COSPNSRMYRIE, PERSAUD

&nbsp

MLTSPNSR

&nbsp

Add §187-s, amd §§210-B, 606 & 1511, Tax L

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Creates a tax credit for employment of persons on probation or parole.

Go to top S04382 Actions:

BILL NOS04382 

&nbsp

02/04/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS04382 Committee&nbspVotes:

Go to topS04382 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS04382 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4382

 2025-2026 Regular Sessions

 IN SENATE

 February 4, 2025
 ___________

 Introduced by Sens. BAILEY, MYRIE, PERSAUD -- read twice and ordered
 printed, and when printed to be committed to the Committee on Budget
 and Revenue

 AN ACT to amend the tax law, in relation to a credit for employment of
 persons on probation or parole

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 187-s to
 2 read as follows:
 3 § 187-s. Credit for employment of persons on probation or parole. 1.
 4 Allowance of credit. A taxpayer shall be allowed a credit, to be
 5 computed as hereinafter provided, against the taxes imposed by this
 6 article, other than the taxes imposed by sections one hundred eighty-
 7 six-a and one hundred eighty-six-e of this article, for employing within
 8 the state a qualified employee. Provided, however, the amount of credit
 9 allowed by this section against the tax imposed by section one hundred
 10 eighty-four of this article shall be the excess of the credit computed
 11 under this section over the amount of credit allowed by this section
 12 against the tax imposed by section one hundred eighty-three of this
 13 article.
 14 2. Qualified employee. A qualified employee is an individual who:
 15 (a) has been convicted of a felony under any statute of the United
 16 States or any state;
 17 (b) is on probation or parole; and
 18 (c) has worked on a full-time basis for the employer who is claiming
 19 the credit for at least one hundred eighty days or four hundred hours.
 20 3. Amount of credit. Except as provided in subdivision four of this
 21 section, the amount of credit under this section shall be thirty-five
 22 percent of the first six thousand dollars in qualified first-year wages
 23 earned by each qualified employee. "Qualified first-year wages" means
 24 wages paid or incurred by the taxpayer during the taxable year to quali-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08459-01-5

 S. 4382 2

 1 fied employees which are attributable, with respect to any such employ-
 2 ee, to services rendered during the one-year period beginning with the
 3 day the employee begins work for the taxpayer.
 4 4. Credit where federal work opportunity tax credit applies. With
 5 respect to any qualified employee whose qualified first-year wages under
 6 subdivision three of this section also constitute qualified first-year
 7 wages for purposes of the work opportunity tax credit for vocational
 8 rehabilitation referrals under section fifty-one of the internal revenue
 9 code, the amount of credit under this section shall be thirty-five
 10 percent of the first six thousand dollars in qualified second-year wages
 11 earned by each such employee. "Qualified second-year wages" means wages
 12 paid or incurred by the taxpayer during the taxable year to qualified
 13 employees which are attributable, with respect to any such employee, to
 14 services rendered during the one-year period beginning one year after
 15 the employee begins work for the taxpayer.
 16 5. Carryover. In no event shall the credit under this section be
 17 allowed in an amount which will reduce the tax payable to less than the
 18 applicable minimum tax fixed by section one hundred eighty-three of this
 19 article. If, however, the amount of credit allowable under this section
 20 for any taxable year reduces the tax to such amount, any amount of cred-
 21 it not deductible in such taxable year may be carried over to the
 22 following year or years and may be deducted