New York A 4012: Prohibits the slaughter of horses for human consumption

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A04012 Summary:

BILL NOA04012 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORBronson

&nbsp

COSPNSRRaga, Tapia, Shimsky, Steck, Hyndman, Weprin, Septimo, Jones, Eachus, Burdick, Reyes, Solages,
 Meeks, Taylor, Stirpe, Dais, Woerner, Kassay

&nbsp

MLTSPNSR

&nbsp

Add §50, amd §§210-B, 606 & 1511, Tax L

&nbsp

Creates a work opportunity tax credit.

Go to top A04012 Actions:

BILL NOA04012 

&nbsp

01/30/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04012 Committee&nbspVotes:

Go to topA04012 Floor&nbspVotes:

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

Go to topA04012 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4012

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. BRONSON, RAGA, TAPIA, SHIMSKY, STECK, HYNDMAN,
 WEPRIN -- read once and referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to creating a work opportunity
 tax credit; and providing for the repeal of such provisions upon expi-
 ration thereof

 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 50 to read
 2 as follows:
 3 § 50. Work opportunity tax credit. (a) General. A taxpayer subject to
 4 tax under article nine-A, twenty-two, or thirty-three of this chapter
 5 shall be allowed a credit against such tax in an amount equal to one
 6 hundred percent of the credit that is allowed to the taxpayer under
 7 section 51 of the internal revenue code that is attributable to quali-
 8 fied wages paid to a New York resident who is a member of a targeted
 9 group and for whom a certificate to that effect has been issued by the
 10 department of labor.
 11 (b) Definitions. The terms "qualified wages" and "targeted group"
 12 shall have the same meanings as in section 51 of the internal revenue
 13 code.
 14 (c) Effect on other tax credits. Wages which are the basis of the
 15 credit under this section shall not be used as the basis for any other
 16 credit allowed under this chapter.
 17 (d) Limit on tax credits issued. Over the lifetime of the tax credit,
 18 the total amount of tax credits provided for under this section shall
 19 not exceed ninety million dollars in total, or thirty million dollars
 20 for each taxable year.
 21 (e) Cross-references. For application of the credit provided for in
 22 this section, see the following provisions of this chapter:
 23 (1) article 9-A: section 210-B, subdivision 61;
 24 (2) article 22: section 606, subsection (bbb);

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00450-02-5

 A. 4012 2

 1 (3) article 33: section 1511, subdivision (ff).
 2 § 2. Section 210-B of the tax law is amended by adding a new subdivi-
 3 sion 61 to read as follows:
 4 61. Work opportunity tax credit. (a) Allowance of credit. A taxpayer
 5 shall be allowed a credit, to be computed as provided in section fifty
 6 of this chapter, against the tax imposed by this article. Such credit
 7 shall not exceed five hundred dollars per eligible employee per year in
 8 any given tax year.
 9 (b) Application of credit. The credit allowed under this subdivision
 10 for any taxable year shall not reduce the tax due for such year to less
 11 than the amount prescribed in paragraph (d) of subdivision one of
 12 section two hundred ten of this article. However, if the amount of the
 13 credit allowed under this subdivision for any taxable year reduces the
 14 tax to such amount or if the taxpayer otherwise pays tax based on the
 15 fixed dollar minimum amount, any amount of credit thus not deductible in
 16 such taxable year will be treated as an overpayment of tax to be credit-
 17 ed in accordance with the provisions of section one thousand eighty-six
 18 of this chapter. Provided, however, the provisions of subsection (c) of
 19 section one thousand eighty-eight of this chapter notwithstanding, no
 20 interest shall be paid thereon.
 21 § 3. Section 606 of the tax law is amended by adding a new subsection
 22 (bbb) to read as follows:
 23 (bbb) Work opportunity tax credit. (1) Allowance of credit. A taxpayer
 24 shall be allowed a cr