Senate Bill S1495

2009-2010 Legislative Session

Provides for tax credits for employer sponsored tissue typing programs

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-S1495 (ACTIVE) - Details

See Assembly Version of this Bill:
A297
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §187-o, amd §§210, 606, 1456 & 1511, Tax L

2009-S1495 (ACTIVE) - Summary

Allows a credit against the corporation tax and personal income tax of an employer who sponsors tissue typing programs to identify bone marrow donors; provides that such credit shall be an amount equal to twenty-five percent of the expenses incurred by such employer in providing such programs.

2009-S1495 (ACTIVE) - Sponsor Memo

2009-S1495 (ACTIVE) - Bill Text download pdf

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

                                  1495

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 2, 2009
                               ___________

Introduced  by  Sens.  DeFRANCISCO,  ALESI,  GRIFFO,  MORAHAN,  SAMPSON,
  SKELOS, VOLKER -- read twice and ordered printed, and when printed  to
  be  committed  to the Committee on Investigations and Government Oper-
  ations

AN ACT to amend the tax law, in relation to providing for  business  tax
  credits  for a portion of the cost of employer sponsored tissue typing
  programs

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

  Section  1.  The  tax  law is amended by adding a new section 187-o to
read as follows:
  S 187-O.  CREDIT FOR TISSUE TYPING DONOR PROGRAM. 1. FOR  PURPOSES  OF
THIS SECTION THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
  (A)  "EMPLOYEE"  MEANS  A PERSON WHO PERFORMS SERVICES FOR HIRE FOR AN
EMPLOYER, FOR AN AVERAGE OF TWENTY OR MORE HOURS PER WEEK, AND  INCLUDES
ALL  INDIVIDUALS  EMPLOYED  AT ANY SITE OWNED OR OPERATED BY AN EMPLOYER
BUT SHALL NOT INCLUDE AN INDEPENDENT CONTRACTOR.
  (B) "EMPLOYER" MEANS A TAXPAYER THAT EMPLOYS TWENTY OR MORE  EMPLOYEES
AT  AT  LEAST ONE SITE AND INCLUDES AN INDIVIDUAL, CORPORATION, PARTNER-
SHIP, ASSOCIATION, NONPROFIT  ORGANIZATION,  GROUP  OF  PERSONS,  STATE,
COUNTY,  TOWN,  CITY, SCHOOL DISTRICT, PUBLIC AUTHORITY OR OTHER GOVERN-
MENTAL SUBDIVISION OF ANY KIND.
  2. A TAXPAYER WHO IS AN EMPLOYER, SHALL BE  ALLOWED  A  CREDIT  TO  BE
CREDITED AGAINST THE TAX IMPOSED BY THIS ARTICLE, AFTER ALLOWANCE OF ANY
OTHER  THAN  THE  TAXES AND FEES IMPOSED BY SECTIONS ONE HUNDRED EIGHTY,
ONE HUNDRED EIGHTY-ONE AND ONE HUNDRED EIGHTY-SIX-A OF THIS ARTICLE, FOR
ANY TAXABLE YEAR IN AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT  OF  EXPENSES
PAID OR INCURRED IN PROVIDING A PROGRAM FOR THE TISSUE TYPING OF EMPLOY-
EES  EMPLOYED  IN THIS STATE WHO AGREE TO SERVE AS POTENTIAL BONE MARROW
DONORS.  PROGRAM EXPENSES ELIGIBLE FOR THE CREDIT  INCLUDE  PAYMENTS  TO

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00544-01-9

              

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