New York A 1652: Relates to a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court

Bill Text

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A01652 Summary:

BILL NOA01652 

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SAME ASNo Same As

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SPONSORRosenthal

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COSPNSR

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MLTSPNSR

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Amd §§210-B & 606, Tax L

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Establishes a tax credit for employment of an individual who has successfully completed a judicial diversion substance abuse treatment program or graduated from drug court.

Go to top A01652 Actions:

BILL NOA01652 

&nbsp

01/10/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA01652 Committee&nbspVotes:

Go to topA01652 Floor&nbspVotes:

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

Go to topA01652 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1652

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 10, 2025
 ___________

 Introduced by M. of A. ROSENTHAL -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to a tax credit for employment
 of an individual who has successfully completed a judicial diversion
 program or graduated from drug court

 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 a new
 2 subdivision 61 to read as follows:
 3 61. Credit for employment of individuals who have graduated from drug
 4 court or have successfully completed a judicial diversion program. (a)
 5 Allowance of credit. A taxpayer shall be allowed a credit, to be
 6 computed as provided in this subdivision, against the tax imposed by
 7 this article, if it employs an individual who has graduated from drug
 8 court or has successfully completed a judicial diversion program pursu-
 9 ant to article two hundred sixteen of the criminal procedure law,
 10 provided that such individual is employed for thirty-five hours or more
 11 per week and remains in the employ of such taxpayer for a minimum of
 12 twelve months.
 13 (b) Amount of credit. A credit authorized by this section shall equal
 14 three thousand dollars per hired individual for the first year of
 15 employment and an additional one thousand dollars if the individual
 16 remains in employ for an additional twelve months.
 17 (c) Application of credit. The credit allowed under this subdivision
 18 for any taxable year shall not reduce the tax due for such year to less
 19 than the amount prescribed in paragraph (d) of subdivision one of this
 20 section. If, however, the amount of credits allowed under this subdivi-
 21 sion for any taxable year reduces the tax to such amount, any amount of
 22 credit thus not deductible in such taxable year shall be treated as an
 23 overpayment of tax to be credited or refunded in accordance with the
 24 provisions of section one thousand eighty-six of this chapter. Provided,

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04083-01-5

 A. 1652 2

 1 however, the provisions of subsection (c) of section one thousand eight-
 2 y-eight of this chapter notwithstanding, no interest shall be paid ther-
 3 eon.
 4 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 5 of the tax law is amended by adding a new clause (lii) to read as
 6 follows:
 7 (lii) Employment of individuals Amount of credit
 8 who have graduated from under subdivision
 9 drug court or have sixty-one of section
 10 successfully completed two hundred ten-B
 11 a judicial diversion program
 12 tax credit under
 13 subsection (bbb)
 14 § 3. Section 606 of the tax law is amended by adding a new subsection
 15 (bbb) to read as follows:
 16 (bbb) Tax credit for employment of individuals who have graduated from
 17 drug court or have successfully completed a judicial diversion program.
 18 (1) Allowance of credit. A taxpayer shall be allowed a credit, to be
 19 computed as provided in this subsection, against the tax imposed by this
 20 article, if it employs an individual who has graduated from drug court
 21 or who has successfully completed a judicial diversion program pursuant
 22 to article two hundred sixteen of the criminal procedure law, provided
 23 that such individual is employed for thirty-five hours or more per week
 24 and remains in the employ of such taxpayer for twelve months.
 25 (2) Amount of credit. A cr