S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7387

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              May 14, 2013
                               ___________

Introduced  by  M.  of  A.  GABRYSZAK  --  read once and referred to the
  Committee on Labor

AN ACT to amend the labor law and  the  tax  law,  in  relation  to  the
  creation of the workers with disabilities tax credit program

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The labor law is amended by adding a new  section  25-b  to
read as follows:
  S  25-B.  POWER TO ADMINISTER THE WORKERS WITH DISABILITIES TAX CREDIT
PROGRAM. (A) THE COMMISSIONER IS AUTHORIZED TO ESTABLISH AND  ADMINISTER
THE  WORKERS  WITH DISABILITIES TAX CREDIT PROGRAM TO PROVIDE TAX INCEN-
TIVES TO EMPLOYERS FOR EMPLOYING INDIVIDUALS WITH DEVELOPMENTAL DISABIL-
ITIES. THERE WILL BE FIVE DISTINCT POOLS OF TAX INCENTIVES. PROGRAM  ONE
WILL  COVER TAX INCENTIVES ALLOCATED FOR TWO THOUSAND THIRTEEN.  PROGRAM
TWO WILL COVER TAX INCENTIVES ALLOCATED IN TWO THOUSAND FOURTEEN  TO  BE
USED  IN  TWO  THOUSAND FOURTEEN AND TWO THOUSAND FIFTEEN. PROGRAM THREE
WILL COVER TAX INCENTIVES ALLOCATED IN TWO THOUSAND FIFTEEN TO  BE  USED
IN  TWO  THOUSAND  FIFTEEN  AND  TWO THOUSAND SIXTEEN. PROGRAM FOUR WILL
COVER TAX INCENTIVES ALLOCATED IN TWO THOUSAND SIXTEEN TO BE USED IN TWO
THOUSAND SIXTEEN AND TWO THOUSAND SEVENTEEN. PROGRAM FIVE WILL COVER TAX
INCENTIVES ALLOCATED IN TWO THOUSAND SEVENTEEN TO BE USED IN  TWO  THOU-
SAND SEVENTEEN AND TWO THOUSAND EIGHTEEN. THE COMMISSIONER IS AUTHORIZED
TO  ALLOCATE UP TO SIX MILLION DOLLARS OF TAX CREDITS UNDER PROGRAM ONE,
SIX MILLION DOLLARS OF  TAX  CREDITS  UNDER  PROGRAM  TWO,  SIX  MILLION
DOLLARS  OF  TAX CREDITS UNDER PROGRAM THREE, AND SIX MILLION DOLLARS OF
TAX CREDITS UNDER PROGRAM FOUR, AND SIX MILLION DOLLARS OF  TAX  CREDITS
UNDER PROGRAM FIVE.
  (B)  DEFINITIONS.  (1) THE TERM "QUALIFIED EMPLOYER" MEANS AN EMPLOYER
THAT HAS BEEN CERTIFIED BY THE COMMISSIONER TO PARTICIPATE IN THE  WORK-
ERS  WITH  DISABILITIES  TAX CREDIT PROGRAM AND THAT EMPLOYS ONE OR MORE
QUALIFIED EMPLOYEES.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10299-03-3
              

A. 7387                             2

  (2) THE TERM "QUALIFIED EMPLOYEE" MEANS AN INDIVIDUAL:
  (I)  WHO IS DEEMED TO HAVE A DEVELOPMENTAL DISABILITY, AS THAT TERM IS
DEFINED IN SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL  HYGIENE
LAW AND WHO IS CERTIFIED BY THE EDUCATION DEPARTMENT:
  (A)  AS  A  PERSON WITH A DISABILITY WHICH CONSTITUTES OR RESULTS IN A
SUBSTANTIAL HANDICAP TO EMPLOYMENT; AND
  (B) AS A PERSON HAVING COMPLETED OR AS  RECEIVING  SERVICES  UNDER  AN
INDIVIDUALIZED  WRITTEN  REHABILITATION  PLAN  APPROVED BY THE EDUCATION
DEPARTMENT OR OTHER STATE AGENCY RESPONSIBLE  FOR  PROVIDING  VOCATIONAL
REHABILITATION SERVICES TO SUCH INDIVIDUAL; AND
  (II)  WHO IS UNEMPLOYED PRIOR TO BEING HIRED BY THE QUALIFIED EMPLOYER
BUT IS NOT RESTRICTED IN HIS OR HER EMPLOYMENT UNDER A FEDERAL OR  STATE
LAW, RULE OR REGULATION; AND
  (III) WHO WILL BE WORKING FOR THE QUALIFIED EMPLOYER IN A FULL-TIME OR
PART-TIME POSITION THAT PAYS WAGES THAT ARE EQUIVALENT TO THE WAGES PAID
FOR SIMILAR JOBS, WITH APPROPRIATE ADJUSTMENTS FOR EXPERIENCE AND TRAIN-
ING,  AND  FOR WHICH NO OTHER EMPLOYEE HAS BEEN TERMINATED, OR WHERE THE
EMPLOYER HAS NOT OTHERWISE REDUCED ITS WORKFORCE BY  INVOLUNTARY  TERMI-
NATIONS  WITH  THE  INTENTION  OF  FILLING THE VACANCY BY CREATING A NEW
HIRE.
  (C) A QUALIFIED EMPLOYER SHALL BE ENTITLED TO A TAX  CREDIT  EQUAL  TO
(1)  FIVE HUNDRED DOLLARS PER MONTH FOR UP TO SIX MONTHS FOR EACH QUALI-
FIED EMPLOYEE THE EMPLOYER EMPLOYS IN A FULL-TIME  JOB  OR  TWO  HUNDRED
FIFTY DOLLARS PER MONTH FOR UP TO SIX MONTHS FOR EACH QUALIFIED EMPLOYEE
THE  EMPLOYER  EMPLOYS  IN  A PART-TIME JOB OF AT LEAST TWENTY HOURS PER
WEEK, AND (2) ONE THOUSAND DOLLARS FOR EACH QUALIFIED  EMPLOYEE  WHO  IS
EMPLOYED FOR AT LEAST AN ADDITIONAL SIX MONTHS BY THE QUALIFIED EMPLOYER
IN  A  FULL-TIME JOB OR FIVE HUNDRED DOLLARS FOR EACH QUALIFIED EMPLOYEE
WHO IS EMPLOYED FOR AT LEAST AN ADDITIONAL SIX MONTHS BY  THE  QUALIFIED
EMPLOYER  IN  A PART-TIME JOB OF AT LEAST TWENTY HOURS PER WEEK. THE TAX
CREDITS SHALL BE CLAIMED BY  THE  QUALIFIED  EMPLOYER  AS  SPECIFIED  IN
SUBDIVISION  FORTY-SEVEN  OF SECTION TWO HUNDRED TEN AND SUBSECTION (WW)
OF SECTION SIX HUNDRED SIX OF THE TAX LAW.
  (D) TO PARTICIPATE IN THE DEVELOPMENTALLY DISABLED  WORKS  TAX  CREDIT
PROGRAM, AN EMPLOYER MUST SUBMIT AN APPLICATION (IN A FORM PRESCRIBED BY
THE  COMMISSIONER) TO THE COMMISSIONER NO LATER THAN NOVEMBER THIRTIETH,
TWO THOUSAND THIRTEEN FOR PROGRAM ONE, AFTER JANUARY FIRST, TWO THOUSAND
FOURTEEN BUT NO LATER THAN NOVEMBER THIRTIETH, TWO THOUSAND FOURTEEN FOR
PROGRAM TWO, AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN BUT NO LATER THAN
NOVEMBER THIRTIETH, TWO THOUSAND FIFTEEN FOR PROGRAM THREE, AFTER  JANU-
ARY  FIRST,  TWO  THOUSAND SIXTEEN BUT NO LATER THAN NOVEMBER THIRTIETH,
TWO THOUSAND SIXTEEN FOR PROGRAM FOUR,  AND  AFTER  JANUARY  FIRST,  TWO
THOUSAND  SEVENTEEN  BUT  NO LATER THAN NOVEMBER THIRTIETH, TWO THOUSAND
SEVENTEEN FOR PROGRAM FIVE. THE QUALIFIED  EMPLOYEES  MUST  START  THEIR
EMPLOYMENT ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTEEN BUT NO LATER
THAN DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTEEN FOR PROGRAM ONE, ON OR
AFTER  JANUARY  FIRST,  TWO THOUSAND FOURTEEN BUT NO LATER THAN DECEMBER
THIRTY-FIRST, TWO THOUSAND FOURTEEN FOR PROGRAM TWO, ON OR AFTER JANUARY
FIRST, TWO THOUSAND FIFTEEN BUT NO LATER THAN DECEMBER THIRTY-FIRST, TWO
THOUSAND FIFTEEN FOR PROGRAM THREE, ON OR AFTER JANUARY FIRST, TWO THOU-
SAND SIXTEEN BUT NO  LATER  THAN  DECEMBER  THIRTY-FIRST,  TWO  THOUSAND
SIXTEEN  FOR  PROGRAM  FOUR, AND ON OR AFTER JANUARY FIRST, TWO THOUSAND
SEVENTEEN BUT NO LATER THAN DECEMBER THIRTY-FIRST, TWO  THOUSAND  SEVEN-
TEEN  FOR  PROGRAM FIVE. THE COMMISSIONER SHALL ESTABLISH GUIDELINES AND
CRITERIA THAT SPECIFY REQUIREMENTS FOR EMPLOYERS TO PARTICIPATE  IN  THE
PROGRAM INCLUDING CRITERIA FOR CERTIFYING QUALIFIED EMPLOYEES. ANY REGU-

A. 7387                             3

LATIONS THAT THE COMMISSIONER DETERMINES ARE NECESSARY MAY BE ADOPTED ON
AN  EMERGENCY  BASIS NOTWITHSTANDING ANYTHING TO THE CONTRARY IN SECTION
TWO HUNDRED TWO OF THE STATE ADMINISTRATIVE PROCEDURE ACT. SUCH REQUIRE-
MENTS MAY INCLUDE THE TYPES OF INDUSTRIES THAT THE EMPLOYERS ARE ENGAGED
IN.  THE  COMMISSIONER MAY GIVE PREFERENCE TO EMPLOYERS THAT ARE ENGAGED
IN DEMAND OCCUPATIONS OR INDUSTRIES,  OR  IN  REGIONAL  GROWTH  SECTORS,
INCLUDING  THOSE  IDENTIFIED  BY THE REGIONAL ECONOMIC DEVELOPMENT COUN-
CILS, SUCH AS  CLEAN  ENERGY,  HEALTHCARE,  ADVANCED  MANUFACTURING  AND
CONSERVATION.  IN  ADDITION,  THE  COMMISSIONER SHALL GIVE PREFERENCE TO
EMPLOYERS WHO OFFER ADVANCEMENT AND EMPLOYEE  BENEFIT  PACKAGES  TO  THE
QUALIFIED INDIVIDUALS.
  (E)  IF, AFTER REVIEWING THE APPLICATION SUBMITTED BY AN EMPLOYER, THE
COMMISSIONER DETERMINES THAT SUCH EMPLOYER IS ELIGIBLE TO PARTICIPATE IN
THE WORKERS WITH DISABILITIES TAX CREDIT PROGRAM, THE COMMISSIONER SHALL
ISSUE THE EMPLOYER A CERTIFICATE OF  ELIGIBILITY  THAT  ESTABLISHES  THE
EMPLOYER  AS  A QUALIFIED EMPLOYER. THE CERTIFICATE OF ELIGIBILITY SHALL
SPECIFY THE MAXIMUM AMOUNT OF WORKERS WITH DISABILITIES TAX CREDIT  THAT
THE EMPLOYER WILL BE ALLOWED TO CLAIM.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
47 to read as follows:
  47. WORKERS WITH DISABILITIES TAX CREDIT. (A) A TAXPAYER THAT HAS BEEN
CERTIFIED  BY THE COMMISSIONER OF LABOR AS A QUALIFIED EMPLOYER PURSUANT
TO SECTION TWENTY-FIVE-B OF THE LABOR LAW  SHALL  BE  ALLOWED  A  CREDIT
AGAINST  THE  TAX  IMPOSED  BY  THIS  ARTICLE  EQUAL TO (I) FIVE HUNDRED
DOLLARS PER MONTH FOR UP TO SIX MONTHS FOR EACH QUALIFIED  EMPLOYEE  THE
EMPLOYER  EMPLOYS  IN  A  FULL-TIME JOB OR TWO HUNDRED FIFTY DOLLARS PER
MONTH FOR UP TO SIX MONTHS FOR  EACH  QUALIFIED  EMPLOYEE  THE  EMPLOYER
EMPLOYS  IN  A PART-TIME JOB OF AT LEAST TWENTY HOURS PER WEEK, AND (II)
ONE THOUSAND DOLLARS FOR EACH QUALIFIED EMPLOYEE WHO IS EMPLOYED FOR  AT
LEAST  AN ADDITIONAL SIX MONTHS BY THE QUALIFIED EMPLOYER IN A FULL-TIME
JOB OR FIVE HUNDRED DOLLARS FOR EACH QUALIFIED EMPLOYEE WHO IS  EMPLOYED
FOR  AT  LEAST  AN  ADDITIONAL SIX MONTHS BY THE QUALIFIED EMPLOYER IN A
PART-TIME JOB OF AT LEAST TWENTY HOURS PER WEEK. FOR  PURPOSES  OF  THIS
SUBDIVISION,  THE  TERM "QUALIFIED EMPLOYEE" SHALL HAVE THE SAME MEANING
AS SET FORTH IN SUBDIVISION (B) OF SECTION TWENTY-FIVE-B  OF  THE  LABOR
LAW.  THE  PORTION  OF  THE  CREDIT DESCRIBED IN THIS PARAGRAPH SHALL BE
ALLOWED FOR THE TAXABLE YEAR BEGINNING ON OR AFTER  JANUARY  FIRST,  TWO
THOUSAND THIRTEEN.
  (B) THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR MAY
NOT  REDUCE THE TAX DUE FOR THAT YEAR TO LESS THAN THE AMOUNT PRESCRIBED
IN PARAGRAPH (D) OF SUBDIVISION ONE OF THIS  SECTION.  HOWEVER,  IF  THE
AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
REDUCES  THE  TAX TO THAT AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN
THAT TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER.  PROVIDED, HOWEVER, NO INTEREST WILL BE PAID
THEREON.
  (C) THE TAXPAYER MAY BE REQUIRED TO  ATTACH  TO  ITS  TAX  RETURN  ITS
CERTIFICATE  OF ELIGIBILITY ISSUED BY THE COMMISSIONER OF LABOR PURSUANT
TO SECTION TWENTY-FIVE-B OF THE LABOR LAW. IN NO EVENT SHALL THE TAXPAY-
ER BE ALLOWED A CREDIT GREATER THAN THE AMOUNT OF THE CREDIT  LISTED  ON
THE  CERTIFICATE  OF ELIGIBILITY.  NOTWITHSTANDING ANY PROVISION OF THIS
CHAPTER TO THE CONTRARY, THE COMMISSIONER AND THE COMMISSIONER'S  DESIG-
NEES  MAY  RELEASE THE NAMES AND ADDRESSES OF ANY TAXPAYER CLAIMING THIS
CREDIT AND THE AMOUNT OF THE CREDIT EARNED BY  THE  TAXPAYER.  PROVIDED,
HOWEVER,  IF  A  TAXPAYER CLAIMS THIS CREDIT BECAUSE IT IS A MEMBER OF A

A. 7387                             4

LIMITED LIABILITY COMPANY OR A PARTNER IN A PARTNERSHIP, ONLY THE AMOUNT
OF CREDIT EARNED BY THE ENTITY AND NOT THE AMOUNT OF CREDIT  CLAIMED  BY
THE TAXPAYER MAY BE RELEASED.
  S  3. Section 606 of the tax law is amended by adding a new subsection
(ww) to read as follows:
  (WW) WORKERS WITH DISABILITIES TAX CREDIT. (1)  A  TAXPAYER  THAT  HAS
BEEN  CERTIFIED  BY  THE  COMMISSIONER  OF LABOR AS A QUALIFIED EMPLOYER
PURSUANT TO SECTION TWENTY-FIVE-B OF THE LABOR LAW SHALL  BE  ALLOWED  A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO (A) FIVE HUNDRED
DOLLARS  PER  MONTH FOR UP TO SIX MONTHS FOR EACH QUALIFIED EMPLOYEE THE
EMPLOYER EMPLOYS IN A FULL-TIME JOB OR TWO  HUNDRED  FIFTY  DOLLARS  PER
MONTH  FOR  UP  TO  SIX  MONTHS FOR EACH QUALIFIED EMPLOYEE THE EMPLOYER
EMPLOYS IN A PART-TIME JOB OF AT LEAST TWENTY HOURS PER  WEEK,  AND  (B)
ONE  THOUSAND DOLLARS FOR EACH QUALIFIED EMPLOYEE WHO IS EMPLOYED FOR AT
LEAST AN ADDITIONAL SIX MONTHS BY THE QUALIFIED EMPLOYER IN A  FULL-TIME
JOB  OR FIVE HUNDRED DOLLARS FOR EACH QUALIFIED EMPLOYEE WHO IS EMPLOYED
FOR AT LEAST AN ADDITIONAL SIX MONTHS BY THE  QUALIFIED  EMPLOYER  IN  A
PART-TIME  JOB  OF  AT LEAST TWENTY HOURS PER WEEK. A TAXPAYER THAT IS A
PARTNER IN A PARTNERSHIP, MEMBER  OF  A  LIMITED  LIABILITY  COMPANY  OR
SHAREHOLDER  IN  AN S CORPORATION THAT HAS BEEN CERTIFIED BY THE COMMIS-
SIONER  OF  LABOR  AS  A  QUALIFIED   EMPLOYER   PURSUANT   TO   SECTION
TWENTY-FIVE-A  OF  THE  LABOR LAW SHALL BE ALLOWED ITS PRO RATA SHARE OF
THE CREDIT EARNED BY THE PARTNERSHIP, LIMITED  LIABILITY  COMPANY  OR  S
CORPORATION.  FOR  PURPOSES  OF  THIS  SUBSECTION,  THE  TERM "QUALIFIED
EMPLOYEE" SHALL HAVE THE SAME MEANING AS SET FORTH IN SUBDIVISION (B) OF
SECTION TWENTY-FIVE-B OF THE  LABOR  LAW.  THE  PORTION  OF  THE  CREDIT
DESCRIBED IN THIS PARAGRAPH SHALL BE ALLOWED FOR THE TAXABLE YEAR BEGIN-
NING ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTEEN.
  (2)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION EXCEEDS
THE TAXPAYER'S TAX FOR THE TAXABLE YEAR, ANY AMOUNT OF CREDIT NOT DEDUC-
TIBLE IN THAT TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF  TAX  TO
BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED  EIGHTY-SIX OF THIS ARTICLE. PROVIDED, HOWEVER, NO INTEREST WILL
BE PAID THEREON.
  (3) THE TAXPAYER MAY BE REQUIRED TO  ATTACH  TO  ITS  TAX  RETURN  ITS
CERTIFICATE  OF ELIGIBILITY ISSUED BY THE COMMISSIONER OF LABOR PURSUANT
TO SECTION TWENTY-FIVE-B OF THE LABOR LAW. IN NO EVENT SHALL THE TAXPAY-
ER BE ALLOWED A CREDIT GREATER THAN THE AMOUNT OF THE CREDIT  LISTED  ON
THE  CERTIFICATE  OF ELIGIBILITY.  NOTWITHSTANDING ANY PROVISION OF THIS
CHAPTER TO THE CONTRARY, THE COMMISSIONER AND THE COMMISSIONER'S  DESIG-
NEES  MAY  RELEASE THE NAMES AND ADDRESSES OF ANY TAXPAYER CLAIMING THIS
CREDIT AND THE AMOUNT OF THE CREDIT EARNED BY  THE  TAXPAYER.  PROVIDED,
HOWEVER,  IF  A  TAXPAYER CLAIMS THIS CREDIT BECAUSE IT IS A MEMBER OF A
LIMITED LIABILITY COMPANY, A PARTNER IN A PARTNERSHIP, OR A  SHAREHOLDER
IN  A  SUBCHAPTER S CORPORATION, ONLY THE AMOUNT OF CREDIT EARNED BY THE
ENTITY AND NOT THE AMOUNT OF CREDIT  CLAIMED  BY  THE  TAXPAYER  MAY  BE
RELEASED.
  S  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new  clause  (xxxvi)  to  read  as
follows:
(XXXVI) WORKERS WITH DISABILITIES    AMOUNT OF
TAX CREDIT UNDER SUBSECTION (WW)     CREDIT UNDER SUBDIVISION
                                     FORTY-SEVEN OF SECTION TWO
                                     HUNDRED TEN
  S 5. This act shall take effect immediately.

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 7387--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              May 14, 2013
                               ___________

Introduced  by  M.  of  A.  GABRYSZAK  --  read once and referred to the
  Committee on Labor --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  labor  law  and the tax law, in relation to the
  creation of the workers with disabilities tax credit program

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  The  labor law is amended by adding a new section 25-b to
read as follows:
  S 25-B. POWER TO ADMINISTER THE WORKERS WITH DISABILITIES  TAX  CREDIT
PROGRAM.  (A) THE COMMISSIONER IS AUTHORIZED TO ESTABLISH AND ADMINISTER
THE WORKERS WITH DISABILITIES TAX CREDIT PROGRAM TO PROVIDE  TAX  INCEN-
TIVES TO EMPLOYERS FOR EMPLOYING INDIVIDUALS WITH DEVELOPMENTAL DISABIL-
ITIES.  THERE WILL BE FIVE DISTINCT POOLS OF TAX INCENTIVES. PROGRAM ONE
WILL COVER TAX INCENTIVES ALLOCATED FOR TWO THOUSAND THIRTEEN.   PROGRAM
TWO  WILL  COVER TAX INCENTIVES ALLOCATED IN TWO THOUSAND FOURTEEN TO BE
USED IN TWO THOUSAND FOURTEEN AND TWO THOUSAND  FIFTEEN.  PROGRAM  THREE
WILL  COVER  TAX INCENTIVES ALLOCATED IN TWO THOUSAND FIFTEEN TO BE USED
IN TWO THOUSAND FIFTEEN AND TWO  THOUSAND  SIXTEEN.  PROGRAM  FOUR  WILL
COVER TAX INCENTIVES ALLOCATED IN TWO THOUSAND SIXTEEN TO BE USED IN TWO
THOUSAND SIXTEEN AND TWO THOUSAND SEVENTEEN. PROGRAM FIVE WILL COVER TAX
INCENTIVES  ALLOCATED  IN TWO THOUSAND SEVENTEEN TO BE USED IN TWO THOU-
SAND SEVENTEEN AND TWO THOUSAND EIGHTEEN. THE COMMISSIONER IS AUTHORIZED
TO ALLOCATE UP TO SIX MILLION DOLLARS OF TAX CREDITS UNDER PROGRAM  ONE,
SIX  MILLION  DOLLARS  OF  TAX  CREDITS  UNDER  PROGRAM TWO, SIX MILLION
DOLLARS OF TAX CREDITS UNDER PROGRAM THREE, AND SIX MILLION  DOLLARS  OF
TAX  CREDITS  UNDER PROGRAM FOUR, AND SIX MILLION DOLLARS OF TAX CREDITS
UNDER PROGRAM FIVE.
  (B) DEFINITIONS. (1) THE TERM "QUALIFIED EMPLOYER" MEANS  AN  EMPLOYER
THAT  HAS BEEN CERTIFIED BY THE COMMISSIONER TO PARTICIPATE IN THE WORK-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10299-05-3

              

A. 7387--A                          2

ERS WITH DISABILITIES TAX CREDIT PROGRAM AND THAT EMPLOYS  ONE  OR  MORE
QUALIFIED EMPLOYEES.
  (2) THE TERM "QUALIFIED EMPLOYEE" MEANS AN INDIVIDUAL:
  (I)  WHO IS DEEMED TO HAVE A DEVELOPMENTAL DISABILITY, AS THAT TERM IS
DEFINED IN SUBDIVISION TWENTY-TWO OF SECTION 1.03 OF THE MENTAL  HYGIENE
LAW  AND  WHO IS CERTIFIED BY THE EDUCATION DEPARTMENT OR THE OFFICE FOR
PEOPLE WITH DEVELOPMENTAL DISABILITIES:
  (A) AS A PERSON WITH A DISABILITY WHICH CONSTITUTES OR  RESULTS  IN  A
SUBSTANTIAL HANDICAP TO EMPLOYMENT; AND
  (B)  AS  A  PERSON  HAVING COMPLETED OR AS RECEIVING SERVICES UNDER AN
INDIVIDUALIZED WRITTEN REHABILITATION PLAN  APPROVED  BY  THE  EDUCATION
DEPARTMENT  OR  OTHER  STATE AGENCY RESPONSIBLE FOR PROVIDING VOCATIONAL
REHABILITATION SERVICES TO SUCH INDIVIDUAL; AND
  (II) WHO IS UNEMPLOYED PRIOR TO BEING HIRED BY THE QUALIFIED  EMPLOYER
BUT  IS NOT RESTRICTED IN HIS OR HER EMPLOYMENT UNDER A FEDERAL OR STATE
LAW, RULE OR REGULATION; AND
  (III) WHO WILL BE WORKING FOR THE QUALIFIED EMPLOYER IN A FULL-TIME OR
PART-TIME POSITION THAT PAYS WAGES THAT ARE EQUIVALENT TO THE WAGES PAID
FOR SIMILAR JOBS, WITH APPROPRIATE ADJUSTMENTS FOR EXPERIENCE AND TRAIN-
ING, AND FOR WHICH NO OTHER EMPLOYEE HAS BEEN TERMINATED, OR  WHERE  THE
EMPLOYER  HAS  NOT OTHERWISE REDUCED ITS WORKFORCE BY INVOLUNTARY TERMI-
NATIONS WITH THE INTENTION OF FILLING THE  VACANCY  BY  CREATING  A  NEW
HIRE.
  (C)  A  QUALIFIED  EMPLOYER SHALL BE ENTITLED TO A TAX CREDIT EQUAL TO
(1) FIVE HUNDRED DOLLARS PER MONTH FOR UP TO SIX MONTHS FOR EACH  QUALI-
FIED EMPLOYEE THE EMPLOYER EMPLOYS IN A FULL-TIME JOB OF AT LEAST THIRTY
HOURS  PER  WEEK  OR  TWO  HUNDRED FIFTY DOLLARS PER MONTH FOR UP TO SIX
MONTHS FOR EACH QUALIFIED EMPLOYEE THE EMPLOYER EMPLOYS IN  A  PART-TIME
JOB OF AT LEAST FIFTEEN HOURS PER WEEK, AND (2) ONE THOUSAND DOLLARS FOR
EACH  QUALIFIED  EMPLOYEE WHO IS EMPLOYED FOR AT LEAST AN ADDITIONAL SIX
MONTHS BY THE QUALIFIED EMPLOYER IN A FULL-TIME JOB OF AT  LEAST  THIRTY
HOURS  PER  WEEK OR FIVE HUNDRED DOLLARS FOR EACH QUALIFIED EMPLOYEE WHO
IS EMPLOYED FOR AT LEAST AN  ADDITIONAL  SIX  MONTHS  BY  THE  QUALIFIED
EMPLOYER  IN A PART-TIME JOB OF AT LEAST FIFTEEN HOURS PER WEEK. THE TAX
CREDITS SHALL BE CLAIMED BY  THE  QUALIFIED  EMPLOYER  AS  SPECIFIED  IN
SUBDIVISION  FORTY-SEVEN  OF SECTION TWO HUNDRED TEN AND SUBSECTION (WW)
OF SECTION SIX HUNDRED SIX OF THE TAX LAW.
  (D) TO PARTICIPATE IN THE DEVELOPMENTALLY DISABLED  WORKS  TAX  CREDIT
PROGRAM, AN EMPLOYER MUST SUBMIT AN APPLICATION (IN A FORM PRESCRIBED BY
THE  COMMISSIONER) TO THE COMMISSIONER NO LATER THAN NOVEMBER THIRTIETH,
TWO THOUSAND THIRTEEN FOR PROGRAM ONE, AFTER JANUARY FIRST, TWO THOUSAND
FOURTEEN BUT NO LATER THAN NOVEMBER THIRTIETH, TWO THOUSAND FOURTEEN FOR
PROGRAM TWO, AFTER JANUARY FIRST, TWO THOUSAND FIFTEEN BUT NO LATER THAN
NOVEMBER THIRTIETH, TWO THOUSAND FIFTEEN FOR PROGRAM THREE, AFTER  JANU-
ARY  FIRST,  TWO  THOUSAND SIXTEEN BUT NO LATER THAN NOVEMBER THIRTIETH,
TWO THOUSAND SIXTEEN FOR PROGRAM FOUR,  AND  AFTER  JANUARY  FIRST,  TWO
THOUSAND  SEVENTEEN  BUT  NO LATER THAN NOVEMBER THIRTIETH, TWO THOUSAND
SEVENTEEN FOR PROGRAM FIVE. THE QUALIFIED  EMPLOYEES  MUST  START  THEIR
EMPLOYMENT ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTEEN BUT NO LATER
THAN DECEMBER THIRTY-FIRST, TWO THOUSAND THIRTEEN FOR PROGRAM ONE, ON OR
AFTER  JANUARY  FIRST,  TWO THOUSAND FOURTEEN BUT NO LATER THAN DECEMBER
THIRTY-FIRST, TWO THOUSAND FOURTEEN FOR PROGRAM TWO, ON OR AFTER JANUARY
FIRST, TWO THOUSAND FIFTEEN BUT NO LATER THAN DECEMBER THIRTY-FIRST, TWO
THOUSAND FIFTEEN FOR PROGRAM THREE, ON OR AFTER JANUARY FIRST, TWO THOU-
SAND SIXTEEN BUT NO  LATER  THAN  DECEMBER  THIRTY-FIRST,  TWO  THOUSAND
SIXTEEN  FOR  PROGRAM  FOUR, AND ON OR AFTER JANUARY FIRST, TWO THOUSAND

A. 7387--A                          3

SEVENTEEN BUT NO LATER THAN DECEMBER THIRTY-FIRST, TWO  THOUSAND  SEVEN-
TEEN  FOR  PROGRAM FIVE. THE COMMISSIONER SHALL ESTABLISH GUIDELINES AND
CRITERIA THAT SPECIFY REQUIREMENTS FOR EMPLOYERS TO PARTICIPATE  IN  THE
PROGRAM INCLUDING CRITERIA FOR CERTIFYING QUALIFIED EMPLOYEES. ANY REGU-
LATIONS THAT THE COMMISSIONER DETERMINES ARE NECESSARY MAY BE ADOPTED ON
AN  EMERGENCY  BASIS NOTWITHSTANDING ANYTHING TO THE CONTRARY IN SECTION
TWO HUNDRED TWO OF THE STATE ADMINISTRATIVE PROCEDURE ACT. SUCH REQUIRE-
MENTS MAY INCLUDE THE TYPES OF INDUSTRIES THAT THE EMPLOYERS ARE ENGAGED
IN. THE COMMISSIONER MAY GIVE PREFERENCE TO EMPLOYERS THAT  ARE  ENGAGED
IN  DEMAND  OCCUPATIONS  OR  INDUSTRIES,  OR IN REGIONAL GROWTH SECTORS,
INCLUDING THOSE IDENTIFIED BY THE REGIONAL  ECONOMIC  DEVELOPMENT  COUN-
CILS,  SUCH  AS  CLEAN  ENERGY,  HEALTHCARE,  ADVANCED MANUFACTURING AND
CONSERVATION. IN ADDITION, THE COMMISSIONER  SHALL  GIVE  PREFERENCE  TO
EMPLOYERS  WHO  OFFER  ADVANCEMENT  AND EMPLOYEE BENEFIT PACKAGES TO THE
QUALIFIED INDIVIDUALS.
  (E) IF, AFTER REVIEWING THE APPLICATION SUBMITTED BY AN EMPLOYER,  THE
COMMISSIONER DETERMINES THAT SUCH EMPLOYER IS ELIGIBLE TO PARTICIPATE IN
THE WORKERS WITH DISABILITIES TAX CREDIT PROGRAM, THE COMMISSIONER SHALL
ISSUE  THE  EMPLOYER  A  CERTIFICATE OF ELIGIBILITY THAT ESTABLISHES THE
EMPLOYER AS A QUALIFIED EMPLOYER. THE CERTIFICATE OF  ELIGIBILITY  SHALL
SPECIFY  THE MAXIMUM AMOUNT OF WORKERS WITH DISABILITIES TAX CREDIT THAT
THE EMPLOYER WILL BE ALLOWED TO CLAIM.
  S 2. Section 210 of the tax law is amended by adding a new subdivision
47 to read as follows:
  47. WORKERS WITH DISABILITIES TAX CREDIT. (A) A TAXPAYER THAT HAS BEEN
CERTIFIED BY THE COMMISSIONER OF LABOR AS A QUALIFIED EMPLOYER  PURSUANT
TO  SECTION  TWENTY-FIVE-B  OF  THE  LABOR LAW SHALL BE ALLOWED A CREDIT
AGAINST THE TAX IMPOSED BY  THIS  ARTICLE  EQUAL  TO  (I)  FIVE  HUNDRED
DOLLARS  PER  MONTH FOR UP TO SIX MONTHS FOR EACH QUALIFIED EMPLOYEE THE
EMPLOYER EMPLOYS IN A FULL-TIME JOB OF AT LEAST THIRTY HOURS PER WEEK OR
TWO HUNDRED FIFTY DOLLARS PER MONTH FOR UP TO SIX MONTHS FOR EACH QUALI-
FIED EMPLOYEE THE EMPLOYER EMPLOYS  IN  A  PART-TIME  JOB  OF  AT  LEAST
FIFTEEN HOURS PER WEEK, AND (II) ONE THOUSAND DOLLARS FOR EACH QUALIFIED
EMPLOYEE  WHO  IS  EMPLOYED FOR AT LEAST AN ADDITIONAL SIX MONTHS BY THE
QUALIFIED EMPLOYER IN A FULL-TIME JOB OF AT LEAST THIRTY HOURS PER  WEEK
OR  FIVE HUNDRED DOLLARS FOR EACH QUALIFIED EMPLOYEE WHO IS EMPLOYED FOR
AT LEAST AN ADDITIONAL  SIX  MONTHS  BY  THE  QUALIFIED  EMPLOYER  IN  A
PART-TIME  JOB  OF AT LEAST FIFTEEN HOURS PER WEEK. FOR PURPOSES OF THIS
SUBDIVISION, THE TERM "QUALIFIED EMPLOYEE" SHALL HAVE THE  SAME  MEANING
AS  SET  FORTH  IN SUBDIVISION (B) OF SECTION TWENTY-FIVE-B OF THE LABOR
LAW. THE PORTION OF THE CREDIT DESCRIBED  IN  THIS  PARAGRAPH  SHALL  BE
ALLOWED  FOR  THE  TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO
THOUSAND THIRTEEN.
  (B) THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR MAY
NOT REDUCE THE TAX DUE FOR THAT YEAR TO LESS THAN THE AMOUNT  PRESCRIBED
IN  PARAGRAPH  (D)  OF  SUBDIVISION ONE OF THIS SECTION. HOWEVER, IF THE
AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
REDUCES THE TAX TO THAT AMOUNT, ANY AMOUNT OF CREDIT NOT  DEDUCTIBLE  IN
THAT TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDIT-
ED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER.  PROVIDED, HOWEVER, NO INTEREST WILL BE PAID
THEREON.
  (C)  THE  TAXPAYER  MAY  BE  REQUIRED  TO ATTACH TO ITS TAX RETURN ITS
CERTIFICATE OF ELIGIBILITY ISSUED BY THE COMMISSIONER OF LABOR  PURSUANT
TO SECTION TWENTY-FIVE-B OF THE LABOR LAW. IN NO EVENT SHALL THE TAXPAY-
ER  BE  ALLOWED A CREDIT GREATER THAN THE AMOUNT OF THE CREDIT LISTED ON

A. 7387--A                          4

THE CERTIFICATE OF ELIGIBILITY.  NOTWITHSTANDING ANY PROVISION  OF  THIS
CHAPTER  TO THE CONTRARY, THE COMMISSIONER AND THE COMMISSIONER'S DESIG-
NEES MAY RELEASE THE NAMES AND ADDRESSES OF ANY TAXPAYER  CLAIMING  THIS
CREDIT  AND  THE  AMOUNT OF THE CREDIT EARNED BY THE TAXPAYER. PROVIDED,
HOWEVER, IF A TAXPAYER CLAIMS THIS CREDIT BECAUSE IT IS A  MEMBER  OF  A
LIMITED LIABILITY COMPANY OR A PARTNER IN A PARTNERSHIP, ONLY THE AMOUNT
OF  CREDIT  EARNED BY THE ENTITY AND NOT THE AMOUNT OF CREDIT CLAIMED BY
THE TAXPAYER MAY BE RELEASED.
  S 3. Section 606 of the tax law is amended by adding a new  subsection
(ww) to read as follows:
  (WW)  WORKERS  WITH  DISABILITIES  TAX CREDIT. (1) A TAXPAYER THAT HAS
BEEN CERTIFIED BY THE COMMISSIONER OF  LABOR  AS  A  QUALIFIED  EMPLOYER
PURSUANT  TO  SECTION  TWENTY-FIVE-B OF THE LABOR LAW SHALL BE ALLOWED A
CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO (A) FIVE HUNDRED
DOLLARS PER MONTH FOR UP TO SIX MONTHS FOR EACH QUALIFIED  EMPLOYEE  THE
EMPLOYER EMPLOYS IN A FULL-TIME JOB OF AT LEAST THIRTY HOURS PER WEEK OR
TWO HUNDRED FIFTY DOLLARS PER MONTH FOR UP TO SIX MONTHS FOR EACH QUALI-
FIED  EMPLOYEE  THE  EMPLOYER  EMPLOYS  IN  A  PART-TIME JOB OF AT LEAST
FIFTEEN HOURS PER WEEK, AND (B) ONE THOUSAND DOLLARS FOR EACH  QUALIFIED
EMPLOYEE  WHO  IS  EMPLOYED FOR AT LEAST AN ADDITIONAL SIX MONTHS BY THE
QUALIFIED EMPLOYER IN A FULL-TIME JOB OF AT LEAST THIRTY HOURS PER  WEEK
OR  FIVE HUNDRED DOLLARS FOR EACH QUALIFIED EMPLOYEE WHO IS EMPLOYED FOR
AT LEAST AN ADDITIONAL  SIX  MONTHS  BY  THE  QUALIFIED  EMPLOYER  IN  A
PART-TIME  JOB  OF AT LEAST FIFTEEN HOURS PER WEEK. A TAXPAYER THAT IS A
PARTNER IN A PARTNERSHIP, MEMBER  OF  A  LIMITED  LIABILITY  COMPANY  OR
SHAREHOLDER  IN  AN S CORPORATION THAT HAS BEEN CERTIFIED BY THE COMMIS-
SIONER  OF  LABOR  AS  A  QUALIFIED   EMPLOYER   PURSUANT   TO   SECTION
TWENTY-FIVE-B  OF  THE  LABOR LAW SHALL BE ALLOWED ITS PRO RATA SHARE OF
THE CREDIT EARNED BY THE PARTNERSHIP, LIMITED  LIABILITY  COMPANY  OR  S
CORPORATION.  FOR  PURPOSES  OF  THIS  SUBSECTION,  THE  TERM "QUALIFIED
EMPLOYEE" SHALL HAVE THE SAME MEANING AS SET FORTH IN SUBDIVISION (B) OF
SECTION TWENTY-FIVE-B OF THE  LABOR  LAW.  THE  PORTION  OF  THE  CREDIT
DESCRIBED IN THIS PARAGRAPH SHALL BE ALLOWED FOR THE TAXABLE YEAR BEGIN-
NING ON OR AFTER JANUARY FIRST, TWO THOUSAND THIRTEEN.
  (2)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION EXCEEDS
THE TAXPAYER'S TAX FOR THE TAXABLE YEAR, ANY AMOUNT OF CREDIT NOT DEDUC-
TIBLE IN THAT TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF  TAX  TO
BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
HUNDRED  EIGHTY-SIX OF THIS ARTICLE. PROVIDED, HOWEVER, NO INTEREST WILL
BE PAID THEREON.
  (3) THE TAXPAYER MAY BE REQUIRED TO  ATTACH  TO  ITS  TAX  RETURN  ITS
CERTIFICATE  OF ELIGIBILITY ISSUED BY THE COMMISSIONER OF LABOR PURSUANT
TO SECTION TWENTY-FIVE-B OF THE LABOR LAW. IN NO EVENT SHALL THE TAXPAY-
ER BE ALLOWED A CREDIT GREATER THAN THE AMOUNT OF THE CREDIT  LISTED  ON
THE  CERTIFICATE  OF ELIGIBILITY.  NOTWITHSTANDING ANY PROVISION OF THIS
CHAPTER TO THE CONTRARY, THE COMMISSIONER AND THE COMMISSIONER'S  DESIG-
NEES  MAY  RELEASE THE NAMES AND ADDRESSES OF ANY TAXPAYER CLAIMING THIS
CREDIT AND THE AMOUNT OF THE CREDIT EARNED BY  THE  TAXPAYER.  PROVIDED,
HOWEVER,  IF  A  TAXPAYER CLAIMS THIS CREDIT BECAUSE IT IS A MEMBER OF A
LIMITED LIABILITY COMPANY, A PARTNER IN A PARTNERSHIP, OR A  SHAREHOLDER
IN  A  SUBCHAPTER S CORPORATION, ONLY THE AMOUNT OF CREDIT EARNED BY THE
ENTITY AND NOT THE AMOUNT OF CREDIT  CLAIMED  BY  THE  TAXPAYER  MAY  BE
RELEASED.
  S  4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new  clause  (xxxvi)  to  read  as
follows:

A. 7387--A                          5

(XXXVI) WORKERS WITH DISABILITIES    AMOUNT OF
TAX CREDIT UNDER SUBSECTION (WW)     CREDIT UNDER SUBDIVISION
                                     FORTY-SEVEN OF SECTION TWO
                                     HUNDRED TEN
  S 5. This act shall take effect immediately.