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

1 Co-sponsor

• Marc Panepinto

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-s of the tax law providing for a tax credit 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. Credit, 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 2016.

Justification

Having a job is widely recognized as an important way to prevent recidivism. 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

2013-14: S.2222-A Referred to Investigations and Government Operations 2011-12: S.5710/A.8284 Committed to Finance/Referred to Ways and Means

Fiscal implications

None.

Effective date

This act shall take effect immediately, and shall only apply to taxable years after 2016.