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

                                  3386

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

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

AN ACT to amend the labor law, in relation to the  NY  youth  works  tax
  incentive program

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

  Section 1. Section 25-a of the labor law, as added  by  section  1  of
part  D of chapter 56 of the laws of 2011, subdivision (a) as amended by
section 3, subdivision (c) as amended by section 4 and  subdivision  (f)
as  amended by section 5 of part U of chapter 59 of the laws of 2014 and
subdivision (b) as amended by section 1 and subdivision (d)  as  amended
by section 2 of part DD of chapter 59 of the laws of 2013, is amended to
read as follows:
  S  25-a.  Power  to  administer  the  New  York youth works tax credit
program.  (a) The commissioner is authorized to establish and administer
the New York youth works tax credit program to provide tax incentives to
employers for employing at risk youth in part-time and  full-time  posi-
tions.  There will be five distinct pools of tax incentives. Program one
will cover tax incentives allocated for two thousand twelve  [and],  two
thousand thirteen, AND TWO THOUSAND FOURTEEN. Program two will cover tax
incentives allocated in two thousand fourteen to be used in two thousand
fourteen and fifteen.  Program three will cover tax incentives allocated
in  two thousand fifteen to be used in two thousand fifteen and sixteen.
Program four will cover tax incentives allocated in two thousand sixteen
to be used in two thousand sixteen  and  seventeen.  Program  five  will
cover  tax  incentives allocated in two thousand seventeen to be used in
two thousand seventeen and eighteen. The commissioner is  authorized  to
allocate  up to twenty-five million dollars of tax credits under program
one, ten million dollars of tax credits under program two,  ten  million
dollars  of  tax credits under program three, ten million dollars of tax

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01840-01-5

              

A. 3386                             2

credits under program four, and ten 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  New
York  youth works tax credit program and that employs one or more quali-
fied employees.
  (2) The term "qualified employee" means an individual:
  (i) who is between the age of sixteen and twenty-four;
  (ii) who resides in a city OR TOWN with a population  of  [fifty-five]
FIFTY  thousand  or  more  [or  a town with a population of four hundred
eighty thousand or more];
  (iii) who is low-income or at-risk, as those terms are defined by  the
commissioner;
  (iv) who is unemployed prior to being hired by the qualified employer;
and
  (v)  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  or  ten  hours per week when the qualified employee is enrolled in
high school full-time, (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, and (3) an additional one thousand dollars for
each  qualified employee who is employed for at least an additional year
after the first year of  the  employee's  employment  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 year after the first
year of the employee's employment 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  qualified employer as specified in
subdivision forty-four of section two hundred ten and subsection (tt) of
section six hundred six of the tax law.
  (d) To participate in the New York youth works tax credit program,  an
employer must submit an application (in a form prescribed by the commis-
sioner) to the commissioner after January first, two thousand twelve but
no  later  than  November  thirtieth, two thousand [twelve] FOURTEEN 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  thirti-
eth,  two  thousand  fifteen for program three, after January first, two
thousand sixteen but no later  than  November  thirtieth,  two  thousand
sixteen  for  program four, and after January first, two thousand seven-
teen but no later than November thirtieth, two  thousand  seventeen  for

A. 3386                             3

program  five. The qualified employees must start their employment on or
after January first, two thousand twelve  but  no  later  than  December
thirty-first,  two  thousand  [twelve]  FOURTEEN  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-
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  New  York  youth  works  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 New York youth works tax credit  that  the
employer will be allowed to claim.
  (f) The commissioner shall annually publish a report. Such report must
contain  the names and addresses of any employer issued a certificate of
eligibility under this section, and the maximum amount of New York youth
works tax credit allowed to the employer as specified  on  such  certif-
icate of eligibility.
  S 2. This act shall take effect immediately.