Bill S6640-2013

Enacts the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act"

Enacts the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act"; directs the commissioner of developmental disabilities to produce a plan and timetable for the implementation of such act; directs the commissioner of transportation to establish a rural integrated transportation demonstration program in 6 rural counties; establishes a tax credit for integrated business enterprise investments; extends eligibility for the credit for employment of persons with disabilities to taxpayers employing persons with disabilities, who are certified by the office for people with developmental disabilities, on a full-time or part-time basis.

Details

Actions

  • Feb 21, 2014: REFERRED TO MENTAL HEALTH AND DEVELOPMENTAL DISABILITIES

Memo

BILL NUMBER:S6640

TITLE OF BILL: An act to amend the mental hygiene law, the transportation law and the tax law, in relation to enacting the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act"

Purpose:

This bill seeks to maintain and increase opportunities for intellectually and developmentally disabled individuals to participate in the workforce by establishing "integrated employment centers", tax incentives for creating integrated business enterprise and expanded employment opportunities, and coordination of services.

Summary of Provisions:

Sections 1 and 2 provide legislative intent and findings.

Section 3 amends the mental hygiene law adding a new section 13.41, providing for the integrated employment, economic development, and safety net system.

Section 4 amends the transportation law, adding a new subdivision 36, providing for the rural integrated transportation demonstration pilot program.

Section 5 defines integrated business enterprise, qualified investments, and provides for a tax credit of five percent of a qualified investment for integrated business enterprise and provides specifications for tax credits on qualified investments in integrated business enterprise and employment of the intellectually and developmentally disabled.

Sections 6-16 provide specification of individuals eligible for an expanded tax credit to employers of the intellectually and developmentally disabled.

Section 17 provides an immediate effective date, except that sections 5-16 shall take effect on the first of January next succeeding the date on which it shall have become law.

Justification:

Recently, the state and nation has seen a policy shift with respect to employment settings for the intellectually and developmentally disabled. There have been recent national and statewide policy changes calling for the phasing out and closing of sheltered workshop programs. A broad change in policy, however, overlooks the important and invaluable benefits that programs like these have in our communities including opportunities for employment, socialization, and crucial skill development for some of our State's most vulnerable citizens.

Outdated terminology such as "sheltered workshops" limit the scope of the true definition of these programs, which are more rightly characterized as safety net employment, a component of a broad

spectrum of vital employment opportunities for the disabled in our communities.

A statewide policy to close these programs fails to recognize unique considerations of geographic areas of our state that include isolation, lack of available alternative opportunities, and transportation concerns. As a result, a complete prohibition of safety net employment has the potential to foreclose the primary means of employment for the disabled community in certain areas of the state without any added community supports.

Pursuant to the 1999 Supreme Court decision in Olmstead v. United States, to the extent that states offer services to individuals with intellectual and developmental disabilities, such services shall be provided in the most integrated setting appropriate to their needs. With that said, safety net employment provided in integrated work centers has a place as an option within the spectrum of employment. This legislation seeks to work in conjunction with policy changes on the national and state levels, as well as considerations of Olmstead, both expanding opportunities to receive support in a variety of integrated employment options while also maintaining safety-net settings for those who are unable to join the competitive workforce in our State.

Due to the severity of a disability, age, or other factors, many current employees of sheltered workshops or similar settings are unable to participate in the general workforce. This legislation seeks to create pathways of transition to "integrated employment centers", into which existing sheltered workshops can transform or new ventures can become. These settings can effectively employ disabled individuals alongside the non-disabled while maintaining existing infrastructure and community supports. In fact, many facilities across the State have already done this. This bill, however, will provide guidance and tax credits for other providers to utilize in this important conversion. More importantly, it will help preserve important components of local systems in our communities that enable those with developmental disabilities the opportunity to continue work in their home localities.

The Commissioner shall be tasked with setting forth a timetable and requirements for implementation of integrated employment centers and providing transition plans for existing sheltered workshops transformation.

To accommodate the unique needs of rural areas, this legislation also seeks to establish a rural integrated transportation demonstration pilot program through coordination of services including public transportation systems and human service agencies. The establishment of this pilot shall be made in an effort to streamline and eliminate redundancies in transportation and yield savings to invest in expanded transportation opportunities to support access to integrated employment.

Finally, this legislation seeks to incentivize community employers to employ individuals who can participate in a more competitive environment with the opportunities to do so. The existing disability

tax credit is expanded to include part-time work of those individuals assessed by OPWDD.

As our State continues to consider transitions in our programming and services to the developmentally disabled it is imperative that we ensure that a quality of life for these individuals is preserved. The loss of employment opportunities would be devastating to hundreds of disabled New Yorkers and their families. We need to maintain avenues for these individuals to enrich their lives with a sense of routine, the satisfaction of a day's work, social interaction, independence, and contribution to our economy.

Legislative History:

None.

Fiscal Implications:

With respect to the study by the Commissioner of the OPWDD there is no projected fiscal impact.

The rural transportation pilot program is projected to avoid new costs to the State that will otherwise be necessary to expand access to integrated employment, as a result of coordinated transportation services across human services agencies.

The creation and expansion of business tax credits for those employing people with developmental disabilities will not create a new fiscal expense to the State budget and for those who obtain full-time employment is projected to save the State $1,200 per person. Individuals who will be serviced by these tax credits would traditionally receive more costly prevocational services. Moreover, these savings are coupled with savings in state supplemental security income benefits.

Effective Date:

This act shall take effect immediately, except that sections five through thirteen of this act shall take effect on the first of January next succeeding the date on which it shall have become a law.


Text

STATE OF NEW YORK ________________________________________________________________________ 6640 IN SENATE February 21, 2014 ___________
Introduced by Sens. YOUNG, RANZENHOFER -- read twice and ordered print- ed, and when printed to be committed to the Committee on Mental Health and Developmental Disabilities AN ACT to amend the mental hygiene law, the transportation law and the tax law, in relation to enacting the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act" THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Short title. This act shall be known and may be cited as the "integrated employment, economic development and safety net system for individuals with intellectual and developmental disabilities act". S 2. Legislative findings and intent. The legislature hereby finds and declares that many citizens with intellectual and developmental disabil- ities can be productive members of the general workforce in the state's counties and that with planning, funding realignment, employer tax cred- its, additional resources where necessary, and better coordination of existing state, federal and rural resources, employment for such indi- viduals will increase significantly. The legislature further finds and declares that because of age, sever- ity of disability or other factors, many individuals offered the oppor- tunity will be unable to participate in the general workforce. Therefore there must continue to be a safety net employment system to provide opportunities for such individuals to work alongside their peers with and without disabilities. Finally, the legislature recognizes that economy and efficiency are best served by utilizing the existing and extensive infrastructure for purposes of providing appropriate integrated employment and spurring economic development. S 3. The mental hygiene law is amended by adding a new section 13.41 to read as follows: S 13.41 INTEGRATED EMPLOYMENT, ECONOMIC DEVELOPMENT AND SAFETY NET SYSTEM.
(A) AS USED IN THIS SECTION, "INTEGRATED EMPLOYMENT CENTER" MEANS A FACILITY IN WHICH INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES AND NON-DISABLED WORKERS ARE EMPLOYED AND IN WHICH THE NUMBER OF NON-DISA- BLED WORKERS, EXCLUDING THOSE PAID TO PROVIDE CARE AND SUPERVISION TO THE INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES COMPLIES WITH 41 U.S.C. S 8501(6)(C). (B)(1) THE COMMISSIONER, IN COLLABORATION WITH THE DEVELOPMENTAL DISA- BILITIES ADVISORY COUNCIL, SHALL ESTABLISH A PLAN SETTING FORTH THE REQUIREMENTS AND A TIMETABLE FOR THE IMPLEMENTATION OF THE INTEGRATED EMPLOYMENT, ECONOMIC DEVELOPMENT AND SAFETY NET SYSTEM FOR INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES ACT. SUCH PLAN AND TIMETABLE SHALL BE SUBMITTED TO THE DIRECTOR OF THE BUDGET, THE TEMPO- RARY PRESIDENT OF THE SENATE AND THE SPEAKER OF THE ASSEMBLY ON OR BEFORE JANUARY FIRST, TWO THOUSAND FIFTEEN. (2) THE PLAN ESTABLISHED PURSUANT TO THIS SECTION SHALL INCLUDE, BUT NOT BE LIMITED TO: A. THE IDENTIFICATION OF EXISTING EMPLOYMENT OPPORTUNITIES FOR THE DEVELOPMENTALLY DISABLED THROUGHOUT THE STATE, AND DATA RELATED TO EMPLOYMENT OPPORTUNITIES, UNEMPLOYMENT RATES AND GAPS IN THE SPECTRUM OF EMPLOYMENT BY GEOGRAPHIC AREA; B. RECOMMENDATIONS TO RETAIN AN ARRAY OF INTEGRATED SUPPORTED ENVIRON- MENTS WITH CONSIDERATIONS INCLUDING, BUT NOT LIMITED TO, ABILITY LEVELS, CRITICAL LIFE TRANSITIONS AND APPROPRIATE OPTIONS; C. TECHNICAL ASSISTANCE, COMPLIANCE ASSISTANCE AND TRANSITION ASSIST- ANCE PROCEDURES FOR EXISTING PROVIDERS IN THEIR TRANSITION TO INTEGRATED SUPPORTED ENVIRONMENTS; D. A TRANSITION PLAN FOR EXISTING SHELTERED WORKSHOP PROVIDERS TO TRANSFORM SUCH PROGRAMS INTO INTEGRATED EMPLOYMENT CENTERS IN ORDER FOR CURRENT AND FUTURE ENROLLEES TO REMAIN ELIGIBLE FOR HOME AND COMMUNITY BASED SERVICES WAIVER FUNDING; E. ASSESSMENTS OF FUNDING AND NECESSARY SUPPORTS TO INCREASE THE NUMBER OF STUDENTS TO TRANSITION FROM SPECIAL EDUCATION PROGRAMS TO INTEGRATED AND COMPETITIVE EMPLOYMENT IN THE COMMUNITY; F. RECOMMENDATIONS TO REALIGN, REDIRECT AND ENHANCE, AS NECESSARY, FUNDING FOR INTEGRATED SUPPORT ENVIRONMENTS SUCH THAT INDIVIDUALS WITH MORE SIGNIFICANT DISABILITIES, INCLUDING MANY INDIVIDUALS SERVED IN SHELTERED WORKSHOPS, CAN PARTICIPATE IN SUPPORTED WORK; G. THE IDENTIFICATION OF NEW TAX INCENTIVES OR EXISTING TAX INCENTIVES THAT, WITH APPROPRIATE AMENDMENT, WILL ENCOURAGE EXISTING BUSINESSES TO EMPLOY INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES, AND WILL HELP FOSTER THE START-UP OR EXPANSION OF BUSINESSES OWNED OR CONTROLLED BY INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES; H. AN EVALUATION OF THE NEEDS OF INDIVIDUALS WITH DEVELOPMENTAL DISA- BILITIES WITHIN RURAL COUNTIES AS DEFINED BY SECTION FOUR HUNDRED EIGHT- Y-ONE OF THE EXECUTIVE LAW, WITH CONSIDERATIONS OF APPROPRIATE OPTIONS, AVAILABILITY OF EMPLOYMENT OPPORTUNITIES AND UNEMPLOYMENT RATES; I. RECOMMENDATIONS TO RETAIN A COMPREHENSIVE SPECTRUM OF EMPLOYMENT OPPORTUNITIES FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES WITHIN RURAL COUNTIES; J. THE IDENTIFICATION OF ANY REGULATION, REGULATORY CHANGE OR GUIDANCE TO EFFECTUATE THE PURPOSES OF THIS SECTION; AND K. A RECOMMENDATION OF THE AMOUNT OF MONIES TO BE APPROPRIATED TO FACILITATE THE PURPOSES OF SUCH PLAN. (3) PROGRAMS DEVELOPED IN ACCORDANCE WITH THE COMMISSIONER'S PLAN PURSUANT TO THIS SUBDIVISION SHALL, TO THE MAXIMUM EXTENT PRACTICABLE, CONTINUE TO BE ELIGIBLE FOR MEDICAL ASSISTANCE FUNDING.
S 4. Section 14 of the transportation law is amended by adding a new subdivision 36 to read as follows: 36. THE COMMISSIONER SHALL, IN COOPERATION WITH THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES, ESTABLISH A RURAL INTEGRATED TRANSPORTATION DEMONSTRATION PROGRAM IN SIX COUNTIES, EACH HAVING A POPULATION OF NOT MORE THAN TWO HUNDRED THOUSAND ACCORDING TO THE TWO THOUSAND TEN FEDERAL CENSUS. THE COMMISSIONER SHALL DIRECT A TRANSPORTATION PROVIDER IN EACH SUCH COUNTY TO STUDY HOW THE COORDINATION OF LOCAL HUMAN SERVICE AGEN- CIES PROVIDING TRANSPORTATION IN A RURAL COUNTY CAN INCREASE TRANSPORTA- TION OPPORTUNITIES FOR INTEGRATED SUPPORTED ENVIRONMENT EMPLOYMENT TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES IN ACCORD- ANCE WITH SECTION 13.41 OF THE MENTAL HYGIENE LAW. SUCH PILOT SHALL PROVIDE THAT WHERE A PARTICIPATING HUMAN SERVICE AGENCY OPERATES TRANS- PORTATION SERVICES FOR TRANSPORTATION-DISABLED PERSONS, THE AGENCY SHALL BE AUTHORIZED TO PROVIDE COORDINATED TRANSPORTATION TO OTHER ENROLLED HUMAN SERVICE AGENCY RIDERS WHILE REMAINING EXEMPT FROM THE PROVISIONS OF ARTICLE SEVEN OF THIS CHAPTER, UNLESS SUCH TRANSPORTATION SERVICES ARE OPEN TO THE PUBLIC. THE COMMISSIONER, IN ESTABLISHING AND OPERATING THE PROGRAM, SHALL CONSIDER THE AVAILABILITY OF PUBLIC TRANSPORTATION, PUBLIC SAFETY CONCERNS AND THE DUPLICATION OF SERVICES. EACH TRANSPORTA- TION PROVIDER PARTICIPATING IN THE PROGRAM SHALL STUDY THE COST BENEFITS OF COORDINATING TRANSPORTATION, THE QUALITY OF TRANSPORTATION, ACCESS FOR CLIENT POPULATIONS AND THE OUTCOMES OF INDIVIDUALS RECEIVING THE SERVICES. EVERY TRANSPORTATION PROVIDER SHALL REPORT ITS FINDINGS TO THE COMMISSIONER AND THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES WHO SHALL JOINTLY EVALUATE THE FINDINGS OF THE STUDY, AND REPORT THEREON TO THE GOVERNOR, THE TEMPORARY PRESIDENT OF THE SENATE AND THE SPEAKER OF THE ASSEMBLY. S 5. The tax law is amended by adding a new section 41 to read as follows: S 41. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (A) ALLOWANCE OF CREDIT. A TAXPAYER, THAT IS AN INTEGRATED BUSINESS ENTER- PRISE, SUBJECT TO TAX UNDER ARTICLE NINE, NINE-A, TWENTY-TWO, THIRTY-TWO OR THIRTY-THREE OF THIS CHAPTER SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX, PURSUANT TO THE PROVISIONS REFERENCED IN SUBDIVISION (C) OF THIS SECTION. THE CREDIT SHALL BE ALLOWED DURING THE TAX YEAR AN INTEGRATED WORK ENVIRONMENT, IN WHICH A QUALIFIED INVESTMENT IS MADE BY THE TAXPAY- ER, IS PLACED IN SERVICE. THE CREDIT SHALL BE EQUAL TO FIVE PERCENT OF THE TAXPAYER'S QUALIFIED INVESTMENT. (B) DEFINITIONS. AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS: (1) INTEGRATED BUSINESS ENTERPRISE. THE TERM "INTEGRATED BUSINESS ENTERPRISE" MEANS A BUSINESS WHICH IS OWNED, OPERATED OR CONTROLLED BY A HOME AND COMMUNITY BASED SERVICES WAIVER PROVIDER THAT EMPLOYS INDIVID- UALS WITH DEVELOPMENTAL DISABILITIES AND NON-DISABLED INDIVIDUALS, AND WHICH IS DETERMINED BY THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES TO PROVIDE COMPETITIVE EMPLOYMENT TO PERSONS WITH DEVELOPMENTAL DISABILI- TIES. (2) QUALIFIED INVESTMENT. THE TERM "QUALIFIED INVESTMENT" MEANS MONEYS SPENT FOR THE PURCHASE OF BUILDINGS AND TANGIBLE PERSONAL PROPERTY WITH A USEFUL LIFE OF FOUR OR MORE YEARS, WHICH ARE USED IN THE PRODUCTION OF AN INTEGRATED WORK ENVIRONMENT. (C) CROSS-REFERENCES. FOR APPLICATION OF THE CREDIT PROVIDED FOR IN THIS SECTION, SEE THE FOLLOWING PROVISIONS OF THIS CHAPTER: (1) ARTICLE 9: SECTION 187-T, (2) ARTICLE 9-A: SECTION 210: SUBDIVISION 48,
(3) ARTICLE 22: SECTION 606: SUBSECTIONS (I) AND (U), (4) ARTICLE 32: SECTION 1456: SUBSECTION (AA), (5) ARTICLE 33: SECTION 1511: SUBDIVISION (DD). S 6. Subdivision 2 of section 187-a of the tax law, as added by chap- ter 142 of the laws of 1997, is amended to read as follows: 2. Qualified employee. A qualified employee is an individual: (a) who is certified by the education department OR THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual who is blind or visually handicapped, by the state agency responsible for provision of vocational rehabilitation services to the blind and visually handicapped: (i) as a person with a disability which consti- tutes or results in a substantial handicap to employment and (ii) as having completed or as receiving services under EITHER an individualized written rehabilitation plan approved by the education department OR AN INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency responsible for providing vocational rehabilitation services to such individual; and (b) who has worked on a full-time basis for the employer who is claim- ing the credit for at least one hundred eighty days or four hundred hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED DAYS OR FOUR HUNDRED HOURS. S 7. The tax law is amended by adding a new section 187-t to read as follows: S 187-T. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. 1. ALLOWANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY THIS ARTICLE. PROVIDED, HOWEVER THAT THE AMOUNT OF SUCH CREDIT ALLOWABLE AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHT-FOUR OF THIS ARTICLE SHALL BE THE EXCESS OF THE AMOUNT OF SUCH CREDIT OVER THE AMOUNT OF ANY CREDIT ALLOWED BY THIS SECTION AGAINST THE TAX IMPOSED BY SECTION ONE HUNDRED EIGHTY-THREE OF THIS ARTICLE. 2. CARRYOVER. IN NO EVENT SHALL THE CREDIT UNDER THIS SECTION BE ALLOWED IN AN AMOUNT WHICH WILL REDUCE THE TAX PAYABLE TO LESS THAN THE APPLICABLE MINIMUM TAX FIXED BY SECTION ONE HUNDRED EIGHTY-THREE, OR ONE HUNDRED EIGHTY-FIVE OF THIS ARTICLE. IF, HOWEVER, THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 8. Paragraph (b) of subdivision 23 of section 210 of the tax law, as added by chapter 142 of the laws of 1997, is amended to read as follows: (b) Qualified employee. A qualified employee is an individual: (1) who is certified by the education department OR THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual who is blind or visually handicapped, by the state agency responsible for provision of vocational rehabilitation services to the blind and visually handicapped: (i) as a person with a disability which consti- tutes or results in a substantial handicap to employment and (ii) as having completed or as receiving services under EITHER an individualized written rehabilitation plan approved by the education department OR AN INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency
responsible for providing vocational rehabilitation services to such individual; and (2) who has worked on a full-time basis for the employer who is claim- ing the credit for at least one hundred eighty days or four hundred hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED DAYS OR FOUR HUNDRED HOURS. S 9. Section 210 of the tax law is amended by adding a new subdivision 48 to read as follows: 48. CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (A) ALLOW- ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE. (B) CARRYOVER. THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXA- BLE YEAR SHALL 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 ALLOWABLE UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 10. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law is amended by adding a new clause (xxxvii) to read as follows: (XXXVII) CREDIT FOR AMOUNT OF CREDIT INTEGRATED BUSINESS ENTERPRISE UNDER SUBDIVISION INVESTMENTS UNDER FORTY-EIGHT OF SECTION SUBSECTION (U) TWO HUNDRED TEN S 11. Paragraph 2 of subsection (o) of section 606 of the tax law, as added by chapter 142 of the laws of 1997, is amended to read as follows: (2) Qualified employee. A qualified employee is an individual: (A) who is certified by the education department OR THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual who is blind or visually handicapped, by the state agency responsible for provision of vocation rehabilitation services to the blind and visu- ally handicapped: (i) as a person with a disability which constitutes or results in a substantial handicap to employment and (ii) as having completed or as receiving services under EITHER an individualized writ- ten rehabilitation plan approved by the education department OR AN INDI- VIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency responsible for providing vocational rehabilitation services to such individual; and (B) who has worked on a full-time basis for the employer who is claim- ing the credit for at least one hundred eighty days or four hundred hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED DAYS OR FOUR HUNDRED HOURS. S 12. Section 606 of the tax law is amended by adding a new subsection (u) to read as follows: (U) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW- ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(2) CARRYOVER. IF THE AMOUNT OF CREDIT ALLOWABLE UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 13. Paragraph 2 of subsection (f) of section 1456 of the tax law, as added by chapter 142 of the laws of 1997, is amended to read as follows: (2) Qualified employee. A qualified employee is an individual: (A) who is certified by the education department OR THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual who is blind or visually handicapped, by the state agency responsible for provision of vocational rehabilitation services to the blind and visually handicapped: (i) as a person with a disability which consti- tutes or results in a substantial handicap to employment and (ii) as having completed or as receiving services under EITHER an individualized written rehabilitation plan approved by the education department OR AN INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency responsible for providing vocational rehabilitation services to such individual; and (B) who has worked on a full-time basis for the employer who is claim- ing the credit for at least one hundred eighty days or four hundred hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED DAYS OR FOUR HUNDRED HOURS. S 14. Section 1456 of the tax law is amended by adding a new subsection (aa) to read as follows: (AA) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW- ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE. (2) CARRYOVER. THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL NOT, IN THE AGGREGATE, REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE MINIMUM TAX FIXED BY SUBSECTION (B) OF SECTION FOURTEEN HUNDRED FIFTY-FIVE OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT, OR BOTH, ALLOWED UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 15. Paragraph 2 of subdivision (j) of section 1511 of the tax law, as added by chapter 142 of the laws of 1997, is amended to read as follows: (2) Qualified employee. A qualified employee is an individual: (A) who is certified by the education department OR THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, or in the case of an individual who is blind or visually handicapped, by the state agency responsible for provision of vocational rehabilitation services to the blind and visually handicapped: (i) as a person with a disability which consti- tutes or results in a substantial handicap to employment and (ii) as having completed or as receiving services under EITHER an individualized written rehabilitation plan approved by the education department OR AN INDIVIDUALIZED SERVICE PLAN APPROVED PURSUANT TO THE REGULATIONS OF THE COMMISSIONER OF DEVELOPMENTAL DISABILITIES, or other state agency
responsible for providing vocational rehabilitation services to such individual; and (B) who has worked on a full-time basis for the employer who is claim- ing the credit for at least one hundred eighty days or four hundred hours, OR, FOR AN INDIVIDUAL CERTIFIED BY THE OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES, HAS WORKED ON A FULL-TIME OR PART-TIME BASIS FOR THE EMPLOYER WHO IS CLAIMING THE CREDIT FOR AT LEAST ONE HUNDRED DAYS OR FOUR HUNDRED HOURS. S 16. Section 1511 of the tax law is amended by adding a new subdivi- sion (dd) to read as follows: (DD) CREDIT FOR INTEGRATED BUSINESS ENTERPRISE INVESTMENTS. (1) ALLOW- ANCE OF CREDIT. A TAXPAYER SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE TAXES IMPOSED BY THIS ARTICLE. (2) CARRYOVER. THE CREDIT AND CARRYOVERS OF SUCH CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL NOT, IN THE AGGREGATE, REDUCE THE TAX DUE FOR SUCH YEAR TO LESS THAN THE MINIMUM TAX FIXED BY PARAGRAPH FOUR OF SUBDIVISION (A) OF SECTION FIFTEEN HUNDRED TWO OF THIS ARTICLE OR BY SECTION FIFTEEN HUNDRED TWO-A OF THIS ARTICLE, WHICHEVER IS APPLICABLE. HOWEVER, IF THE AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT, OR BOTH, ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO SUCH AMOUNT, THEN ANY AMOUNT OF CREDIT OR CARRYOVERS OF SUCH CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED OVER TO THE FOLLOWING YEAR OR YEARS, FOR UP TO FIFTEEN YEARS, AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR OR YEARS. S 17. This act shall take effect immediately, except that sections five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen and sixteen of this act shall take effect on the first of Janu- ary next succeeding the date on which it shall have become a law.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus