New York A 2345: Creates a wage tax credit for employers who employ New York national guard members, reservists, volunteer firefighters and EMS personnel

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A02345 Summary:

BILL NOA02345 

&nbsp

SAME ASSAME AS S02720

&nbsp

SPONSORHawley

&nbsp

COSPNSRDeStefano, DiPietro, Gallahan, Giglio, Lemondes, Manktelow, Tague, Bologna, Slater

&nbsp

MLTSPNSRAngelino

&nbsp

Amd §§210-B & 606, Tax L

&nbsp

Creates a $1,500 wage tax credit for employers who employ New York national guard members, reservists, volunteer firefighters and EMS personnel.

Go to top A02345 Actions:

BILL NOA02345 

&nbsp

01/16/2025referred to ways and means

04/03/2025enacting clause stricken

Go to topA02345 Committee&nbspVotes:

Go to topA02345 Floor&nbspVotes:

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

Go to topA02345 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2345

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 16, 2025
 ___________

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

 AN ACT to amend the tax law, in relation to creating a wage tax credit
 for employers who employ New York national guard members, reservists,
 volunteer firefighters and EMS personnel

 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 two new
 2 subdivisions 61 and 62 to read as follows:
 3 61. Employment of New York national guard and reserve members wage tax
 4 credit. (a) Allowance of credit. A taxpayer shall be allowed a credit,
 5 in the amount of one thousand five hundred dollars, against the tax
 6 imposed by this article for each member of the New York national guard
 7 and reserves which it employs. Provided, however, such taxpayer shall
 8 comply with the Uniformed Services Employment and Reemployment Rights
 9 Act, as found in section 4301 et seq. of title 18 of the United States
 10 Code; and provided further that such person shall have been employed for
 11 at least six months.
 12 (b) Application of credit. The credit allowed under this subdivision
 13 for any taxable year shall not reduce the tax due for such year to less
 14 than the minimum amount prescribed in paragraph (d) of subdivision one
 15 of section two hundred ten of this article. If, however, the amount of
 16 credits allowed under this subdivision for any taxable year reduces the
 17 tax to such amount, any amount of credit thus not deductible in such
 18 taxable year shall be treated as an overpayment of tax to be credited or
 19 refunded in accordance with the provisions of section one thousand
 20 eighty-six of this chapter. Provided, however, the provisions of
 21 subsection (c) of section one thousand eighty-eight of this chapter
 22 notwithstanding, no interest shall be paid thereon.
 23 62. Employment of volunteer firefighters and emergency medical
 24 services (EMS) first responder personnel wage credit. (a) Allowance of

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01780-01-5

 A. 2345 2

 1 credit. A taxpayer shall be allowed a credit of one thousand five
 2 hundred dollars, against the tax imposed by this article, for each
 3 volunteer firefighter and EMS first responder personnel which it
 4 employs; provided that such person shall have been employed for at least
 5 six months.
 6 (b) Application of credit. The credit allowed under this subdivision
 7 for any taxable year shall not reduce the tax due for such year to less
 8 than the minimum amount prescribed in paragraph (d) of subdivision one
 9 of section two hundred ten of this article. If, however, the amount of
 10 credits allowed under this subdivision for any taxable year reduces the
 11 tax to such amount, any amount of credit thus not deductible in such
 12 taxable year shall be treated as an overpayment of tax to be credited or
 13 refunded in accordance with the provisions of section one thousand
 14 eighty-six of this chapter. Provided, however, the provisions of
 15 subsection (c) of section one thousand eighty-eight of this chapter
 16 notwithstanding, no interest shall be paid thereon.
 17 § 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
 18 of the tax law is amended by adding two new clauses (lii) and (liii) to
 19 read as follo