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

                                 5934--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                           September 16, 2013
                               ___________

Introduced  by  Sens.  DeFRANCISCO,  VALESKY  --  read twice and ordered
  printed, and when printed to be committed to the Committee on Rules --
  recommitted to the Committee on Education in  accordance  with  Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to creating an  urban  science,
  technology, engineering and math (U-STEM) mentor volunteer program for
  youth  and providing for the repeal of such provisions upon expiration
  thereof

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

  Section  1.  This  act  shall  be known and may be cited as the "urban
science, technology, engineering  and  math  (U-STEM)  mentor  volunteer
program for youth act".
  S  2.  Legislative  findings  and intent. The legislature hereby finds
that there is a need to develop, promote and facilitate a mentor  volun-
teer  program  specifically  designed  to foster greater student partic-
ipation for pupils living in high concentrations  of  poverty  in  large
urban  areas  who are in grades seven to twelve in the study of science,
technology, engineering and  mathematics  herein  referred  to  as  STEM
programs. The legislature further finds that the STEM programmatic areas
are  under-served  and  under-represented by pupils living in poverty in
the large urban school districts of the state due in part to the  finan-
cial  circumstances  of  the  school  districts as well as the competing
programmatic requirements for high school graduation.
  Furthermore, the legislature finds that STEM businesses in  the  large
urban  areas  are  in  need  of greater numbers of qualified students to
pursue careers in the STEM fields and that there is a state interest  in
fostering  a  programmatic connection between these businesses and their
school districts to mentor, develop and  train  students  interested  in
STEM careers.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11792-02-4
              

S. 5934--A                          2

  Therefore  be  it  resolved  that  the  legislature  creates the urban
science, technology, engineering and mathematics (U-STEM) mentor  volun-
teer program for pupils in the large city school districts of the state.
  S 3. Section 210 of the tax law is amended by adding a new subdivision
48 to read as follows:
  48.  URBAN  SCIENCE,  TECHNOLOGY, ENGINEERING AND MATH (U-STEM) MENTOR
VOLUNTEER PROGRAM FOR YOUTH ACT CREDIT. (A)  NOTWITHSTANDING  ANY  OTHER
PROVISION OF LAW, RULE OR REGULATION TO THE CONTRARY, BUSINESSES IDENTI-
FIED AS STEM EMPLOYERS SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED
BY THIS ARTICLE EQUAL TO FIVE PERCENT OF THE COMBINED ANNUAL SALARIES OF
INDIVIDUALS PARTICIPATING IN THE U-STEM MENTOR VOLUNTEER PROGRAM UP TO A
MAXIMUM  OF  FOUR  HUNDRED THOUSAND DOLLARS ANNUALLY FOR EACH QUALIFYING
BUSINESS.
  (B) INDIVIDUALS OF ELIGIBLE EMPLOYERS WHO ELECT TO PARTICIPATE IN  THE
U-STEM  MENTOR VOLUNTEER PROGRAM SHALL PARTICIPATE THROUGH A PARTNERSHIP
BETWEEN THE EMPLOYER AND A SCHOOL DISTRICT OF A CITY WITH  A  POPULATION
OF  AT  LEAST ONE HUNDRED TWENTY-FIVE THOUSAND BUT LESS THAN ONE MILLION
INHABITANTS ACCORDING TO THE LATEST FEDERAL  CENSUS  AND  COMMIT  TO  AT
LEAST ONE HUNDRED EIGHTY HOURS ANNUALLY OF MENTOR VOLUNTEER ACTIVITIES.
  (C) QUALIFYING EMPLOYERS SHALL MAINTAIN WRITTEN DOCUMENTATION OF THEIR
EMPLOYEE'S  PARTICIPATION IN THE U-STEM MENTOR VOLUNTEER PROGRAM INCLUD-
ING THE NUMBER OF HOURS OF MENTOR VOLUNTEERING  PER  MONTH,  WHICH  MUST
INCLUDE  MENTOR  VOLUNTEERING  IN  A SCIENCE, TECHNOLOGY, ENGINEERING OR
MATHEMATICS CLASS FIVE DAYS PER WEEK FOR A MINIMUM OF ONE  SCHOOL  YEAR.
SUCH INFORMATION SHALL BE MADE AVAILABLE TO THE DEPARTMENT UPON REQUEST.
  (D)  SCHOOL  DISTRICTS  PARTICIPATING  IN  THE U-STEM MENTOR VOLUNTEER
PROGRAM SHALL DO SO ON A VOLUNTARY BASIS AND COMPLY WITH ALL  APPLICABLE
LAWS  AND REGULATIONS PERTAINING TO MENTOR VOLUNTEER PROGRAMS AND ACTIV-
ITIES.
  (E) THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR MAY
NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE AMOUNT  PRESCRIBED
IN  PARAGRAPH  (D)  OF  SUBDIVISION ONE OF THIS SECTION. HOWEVER, IF THE
AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDIVISION  FOR  ANY  TAXABLE  YEAR
REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE
IN  SUCH  TAXABLE  YEAR  WILL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE
CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS  OF  SECTION  ONE
THOUSAND  EIGHTY-SIX  OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS
OF SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF  THIS  CHAPTER
NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
  S  4.  Subsections  (yy)  and  (zz)  of section 606 of the tax law, as
relettered by section 5 of part H of chapter 1 of the laws of 2003,  are
relettered  subsections  (yyy)  and  (zzz)  and a new subsection (yy) is
added to read as follows:
  (YY) URBAN SCIENCE, TECHNOLOGY, ENGINEERING AND MATH  (U-STEM)  MENTOR
VOLUNTEER  PROGRAM  FOR  YOUTH ACT CREDIT. (1) NOTWITHSTANDING ANY OTHER
PROVISION OF LAW RULE  OR  REGULATION  TO  THE  CONTRARY,  PARTICIPATING
EMPLOYEES  OF  BUSINESSES  IDENTIFIED  AS STEM EMPLOYERS WITH TAX EXEMPT
STATUS UNDER SECTION 501(C)(3) OF THE  UNITED  STATES  INTERNAL  REVENUE
CODE  SHALL  BE  ALLOWED A CREDIT EQUAL TO FIVE HUNDRED DOLLARS ANNUALLY
FOR EACH EMPLOYEE.
  (2) INDIVIDUALS OF ELIGIBLE EMPLOYERS WHO ELECT TO PARTICIPATE IN  THE
U-STEM  MENTOR VOLUNTEER PROGRAM SHALL PARTICIPATE THROUGH A PARTNERSHIP
BETWEEN THE EMPLOYER AND A SCHOOL DISTRICT OF A CITY WITH  A  POPULATION
OF  AT  LEAST ONE HUNDRED TWENTY-FIVE THOUSAND BUT LESS THAN ONE MILLION
INHABITANTS ACCORDING TO THE LATEST FEDERAL  CENSUS  AND  COMMIT  TO  AT
LEAST ONE HUNDRED EIGHTY HOURS ANNUALLY OF MENTOR VOLUNTEER ACTIVITIES.

S. 5934--A                          3

  (3) QUALIFYING EMPLOYERS SHALL MAINTAIN WRITTEN DOCUMENTATION OF THEIR
EMPLOYEE'S  PARTICIPATION IN THE U-STEM MENTOR VOLUNTEER PROGRAM INCLUD-
ING THE NUMBER OF HOURS OF MENTOR VOLUNTEERING  PER  MONTH,  WHICH  MUST
INCLUDE  MENTOR  VOLUNTEERING  IN  A SCIENCE, TECHNOLOGY, ENGINEERING OR
MATHEMATICS  CLASS  FIVE DAYS PER WEEK FOR A MINIMUM OF ONE SCHOOL YEAR.
SUCH INFORMATION SHALL BE MADE AVAILABLE TO THE DEPARTMENT UPON REQUEST.
  (4) SCHOOL DISTRICTS PARTICIPATING  IN  THE  U-STEM  MENTOR  VOLUNTEER
PROGRAM  SHALL DO SO ON A VOLUNTARY BASIS AND COMPLY WITH ALL APPLICABLE
LAWS AND REGULATIONS PERTAINING TO MENTOR VOLUNTEER PROGRAMS AND  ACTIV-
ITIES.
  (5)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
SHALL  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, THAT NO INTEREST SHALL BE PAID THEREON.
  S 5. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2015  and  shall  expire  and  be
deemed repealed January 1, 2018.