Bill S4762A-2013

Reduces from 20 to 10, the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit

Reduces from 20 to 10, the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit.

Details

Actions

  • Dec 18, 2013: SIGNED CHAP.536
  • Dec 6, 2013: DELIVERED TO GOVERNOR
  • Jun 21, 2013: returned to senate
  • Jun 21, 2013: passed assembly
  • Jun 21, 2013: ordered to third reading rules cal.657
  • Jun 21, 2013: substituted for a7928a
  • Jun 20, 2013: referred to ways and means
  • Jun 20, 2013: DELIVERED TO ASSEMBLY
  • Jun 20, 2013: PASSED SENATE
  • Jun 20, 2013: ORDERED TO THIRD READING CAL.1488
  • Jun 20, 2013: COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • Jun 15, 2013: PRINT NUMBER 4762A
  • Jun 15, 2013: AMEND AND RECOMMIT TO LABOR
  • Apr 23, 2013: REFERRED TO LABOR

Votes

Memo

BILL NUMBER:S4762A

TITLE OF BILL:

TITLE OF BILL: An act to amend the labor law, in relation to reducing the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit

PURPOSE: This bill would reduce from 20 to 10, the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit.

SUMMARY OF PROVISIONS:

Section 1 - Amends subdivision (c) of section 25-a of the labor law, as added by section 1 of part D of Chapter 56 of the laws of 2011.

Section 2 - Effective date.

JUSTIFICATION: The New York Works tax credit provides a tax break for businesses that employ local, at-risk youth between the ages of 16 and 24. In order to qualify for the credit, businesses must employ youth for a minimum of 20 hours per week. It has been demonstrated that youth who are employed while attending high school excel academically and graduate at a higher rate than their peers. Furthermore, providing youth an opportunity to gain job skills and access to careers at an early age helps provide a qualified workforce for New York.

Businesses that have participated in the New York Youth Work program have expressed concern related to the requirement that a youth must work at least 20 hours per week. Many of the youth that participate in the program are attending high school or college full-time. Working a minimum of 20 hours per week has a direct impact on the student's ability to focus on his or her studies. Reducing the minimum number of hours per week a youth must be employed by a participating employer will let the student focus on his or her academics while at the same time being employed, receiving necessary job skills and access to jobs and careers.

LEGISLATIVE HISTORY: New bill

FISCAL IMPLICATIONS: None

EFFECTIVE DATE: This act shall take effect immediately.


Text

STATE OF NEW YORK ________________________________________________________________________ 4762--A 2013-2014 Regular Sessions IN SENATE April 23, 2013 ___________
Introduced by Sen. DeFRANCISCO -- read twice and ordered printed, and when printed to be committed 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, in relation to reducing the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (c) of section 25-a of the labor law, as added by section 1 of part D of chapter 56 of the laws of 2011, is amended to read as follows: (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 OR TEN HOURS PER WEEK WHEN THE QUALIFIED EMPLOYEE IS ENROLLED IN HIGH SCHOOL FULL-TIME, 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 OR TEN HOURS PER WEEK WHEN THE QUALIFIED EMPLOYEE IS ENROLLED IN HIGH SCHOOL FULL-TIME. The tax credits shall be claimed by the quali- fied employer as specified in subdivision forty-four of section two hundred ten and subsection (tt) of section six hundred six of the tax law. S 2. This act shall take effect immediately.

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