Bill Text: NY A03370 | 2023-2024 | General Assembly | Amended

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Bill Title: Establishes a tax credit for individuals who serve or are employed as a direct support professional, or direct care worker, up to five thousand dollars for taxpayers who make less than fifty thousand dollars and phased out for individuals who make over one hundred thousand dollars.

Spectrum: Slight Partisan Bill (Democrat 17-11)

Status: (Introduced) 2024-01-03 - referred to ways and means [A03370 Detail]

Download: New_York-2023-A03370-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         3370--A

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 2, 2023
                                       ___________

        Introduced  by  M.  of  A.  JEAN-PIERRE, JACOBSON, COLTON, L. ROSENTHAL,
          WOERNER, GUNTHER, SIMON, BURDICK, LUNSFORD, EPSTEIN,  McMAHON,  BRABE-
          NEC,  DeSTEFANO, TAGUE, PALMESANO, J. M. GIGLIO, SANTABARBARA, DAVILA,
          GALLAHAN,  HAWLEY,  BYRNES,  BENDETT,  MILLER,  MANKTELOW,  KELLES  --
          Multi-Sponsored  by  -- M. of A.  LUPARDO -- read once and referred to
          the Committee on Ways and Means -- committee discharged, bill amended,
          ordered reprinted as amended and recommitted to said committee

        AN ACT to amend the tax law, in relation to establishing  a  tax  credit
          for direct support professionals and direct care workers

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
     2  subsection (bbb) to read as follows:
     3    (bbb)  Direct  support professional and direct care worker credit. (1)
     4  For taxable years beginning on and after  January  first,  two  thousand
     5  twenty-four,  a  resident taxpayer who is employed or serves as a direct
     6  support professional or direct care worker and  has  an  adjusted  gross
     7  income  of  less  than  fifty thousand dollars shall be allowed a credit
     8  against the tax imposed by this article of up to five thousand  dollars.
     9  The  amount  of  the  credit  allowable  under  this subsection shall be
    10  reduced by one hundred dollars for each one thousand dollars,  or  frac-
    11  tion  thereof,  by  which  the  taxpayer's adjusted gross income exceeds
    12  fifty thousand dollars, up to one hundred thousand dollars.  A  resident
    13  taxpayer  who  is employed or serves as a direct support professional or
    14  direct care worker and has an adjusted gross income  of  more  than  one
    15  hundred  thousand  dollars shall not be eligible to receive a tax credit
    16  pursuant to this subsection.
    17    (2) For purposes of this subsection, "direct support professional" and
    18  "direct care worker" shall include:
    19    (a) any  individual  providing direct care support or any  other  form
    20  of treatment, services and care for, or working  with,  individuals with

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03044-03-3
        A. 3370--A                          2

     1  developmental  disabilities  and  shall  include individuals employed or
     2  contracted by state operated facilities under the auspices of the office
     3  for people with developmental disabilities and not-for-profit  providers
     4  licensed,  funded,  approved  and/or  certified by the office for people
     5  with developmental disabilities; or
     6    (b) any individual providing any form of direct care  support  or  any
     7  other  form  of treatment, services and care for, or working  with indi-
     8  viduals with behavioral health diagnosis and shall  include  individuals
     9  employed  or  contracted by state operated facilities under the auspices
    10  of the office of mental health  or  office  of  addiction  services  and
    11  supports, and not-for-profit providers licensed, funded, approved and/or
    12  certified  by  the  office  of  mental health or the office of addiction
    13  services and supports.
    14    (3) If the amount of the credit allowed under this subsection for  any
    15  taxable  year  exceeds the taxpayer's tax for such year, the excess will
    16  be treated as an overpayment of  tax  to  be  credited  or  refunded  in
    17  accordance with the provisions of section six hundred eighty-six of this
    18  article; provided, however, that no interest shall be paid thereon.
    19    § 2. This act shall take effect immediately.