New York A 5002: Relates to requiring clear and conspicuous labeling of all consumable commodities

Bill Text

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A05002 Summary:

BILL NOA05002 

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SAME ASNo Same As

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SPONSORStirpe

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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 small business tax credit for salary and wages paid to employees for time spent at sexual harassment prevention training.

Go to top A05002 Actions:

BILL NOA05002 

&nbsp

02/10/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA05002 Committee&nbspVotes:

Go to topA05002 Floor&nbspVotes:

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

Go to topA05002 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5002

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 10, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to establishing a small busi-
 ness tax credit for salary and wages paid to employees for time spent
 at sexual harassment prevention training

 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. Small business tax credit; sexual harassment prevention training.
 4 (a) General. A taxpayer who has fifty employees or less, shall be
 5 allowed a credit, to be computed as provided in this subdivision,
 6 against the tax imposed by this article for salary and wages paid by
 7 such taxpayer to its employees for time spent at sexual harassment
 8 prevention training required pursuant to section two hundred one-g of
 9 the labor law. Such credit shall be available on an annual basis and
 10 shall only be made available on one sexual harassment training course
 11 per year for each employee.
 12 (b) Amount of credit. The amount of the credit authorized by this
 13 subdivision shall be equal to fifty percent of the wages and salary
 14 actually paid by the employer to each employee or fifty dollars per
 15 employee, whichever is less.
 16 (c) Carryovers. The credit allowed under this subdivision may be
 17 claimed and if not fully used in the initial year for which the credit
 18 is claimed may be carried over, in order, to each of the five succeeding
 19 taxable years. The credit authorized by this subdivision may not be used
 20 to reduce the tax liability of the credit claimant below zero.
 21 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 22 of the tax law is amended by adding a new clause (lii) to read as
 23 follows:

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03704-01-5

 A. 5002 2

 1 (l) Small business tax credit; Costs under subdivision
 2 sexual harassment prevention sixty-one of section
 3 training under subsection (qqq) two hundred ten-B

 4 § 3. Section 606 of the tax law is amended by adding a new subsection
 5 (qqq) to read as follows:
 6 (qqq) (a) General. A taxpayer who has fifty employees or less, shall
 7 be allowed a credit, to be computed as provided in this subsection,
 8 against the tax imposed by this article for salary and wages paid by
 9 such taxpayer to its employees for time spent at sexual harassment
 10 prevention training required pursuant to section two hundred one-g of
 11 the labor law. Such credit shall be available on an annual basis and
 12 shall only be made available on one sexual harassment training course
 13 per year for each employee.
 14 (b) Amount of credit. The amount of the credit authorized by this
 15 subsection shall be equal to fifty percent of the wages and salary actu-
 16 ally paid by the employer to each employee or fifty dollars per employ-
 17 ee, whichever is less.
 18 (c) Carryovers. The credit allowed under this subsection may be
 19 claimed and if not fully used in the initial year for which the credit
 20 is claimed may be carried over, in order, to each of the five succeeding
 21 taxable years. The credit authorized by this subsection may not be used
 22 to reduce the tax liability of the credit claimant below zero.
 23 § 4. This act shall take effect immediately and shall apply to taxable
 24 years beginning on or after January 1, 2026.

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