New York S 485: 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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S00485 Summary:

BILL NOS00485 

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SAME ASNo Same As

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SPONSOROBERACKER

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COSPNSRASHBY

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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 S00485 Actions:

BILL NOS00485 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS00485 Committee&nbspVotes:

Go to topS00485 Floor&nbspVotes:

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

Go to topS00485 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 485

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by Sens. OBERACKER, ASHBY -- read twice and ordered printed,
 and when printed to be committed to the Committee on Budget and Reven-
 ue

 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

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01836-01-5

 S. 485 2

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