Reduces from 20 to 10, the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit

BILL NUMBER:S4762A

Title of bill

TITLE OF BILL: An act to amend the labor law, in relation to reducing the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit

Purpose

This bill would reduce from 20 to 10, the number of hours of part-time work needed by employees for employer qualification for the New York youth works tax credit.

Summary of provisions

Section 1 - Amends subdivision (c) of section 25-a of the labor law, as added by section 1 of part D of Chapter 56 of the laws of 2011.

Section 2 - Effective date.

Justification

The New York Works tax credit provides a tax break for businesses that employ local, at-risk youth between the ages of 16 and 24. In order to qualify for the credit, businesses must employ youth for a minimum of 20 hours per week. It has been demonstrated that youth who are employed while attending high school excel academically and graduate at a higher rate than their peers. Furthermore, providing youth an opportunity to gain job skills and access to careers at an early age helps provide a qualified workforce for New York.

Businesses that have participated in the New York Youth Work program have expressed concern related to the requirement that a youth must work at least 20 hours per week. Many of the youth that participate in the program are attending high school or college full-time. Working a minimum of 20 hours per week has a direct impact on the student's ability to focus on his or her studies. Reducing the minimum number of hours per week a youth must be employed by a participating employer will let the student focus on his or her academics while at the same time being employed, receiving necessary job skills and access to jobs and careers.

Legislative history

New bill

Fiscal implications

None

Effective date

This act shall take effect immediately.