Creates a tax credit for employment of persons on probation or parole

BILL NUMBER:S2222A

Title of bill

An act to amend the tax law, in relation to a credit for employment of persons on probation or parole

Purpose

This bill provides for a tax credit for the employer of persons on probation or parole up to $2,100.

Summary of provisions

Section 1 creates section 187-t of the tax law providing for a tax cred- it for an employer who hires someone who has been convicted of a felony, is on probation or parole, and has worked full-time for the employer for at least one hundred eighty days. The amount of credit shall be thirty- five percent of the first six thousand dollars of first-year wages but shall not reduce the applicable minimum tax fixed by this section. Cred- it, where the federal work opportunity tax credit also applies, will be the amount of thirty-five percent of the first six thousand dollars of second-year wages.

Section 2 provides for an immediate effective date and shall only apply to taxable years after 2014.

Justification

Having a job is widely recognized as an important way to prevent reci- divism. However, a person who has a criminal record and who is on parole or probation is often less attractive to employers. This bill seeks to offset this fact by providing an employer with an incentive to hire someone on parole or probation. In addition to reducing recidivism, securing employment for people on probation or parole will reduce the public assistance needs for those on probation or parole.

Legislative history

S.5710 of 2012

Fiscal implications

None.

Effective date

This act shall take effect immediately, and shall only apply to taxable years after 2014.