What's happening
This bill creates a tax credit for employers who hire individuals who have graduated from drug court or completed a judicial diversion program.
Why it matters
Promotes Second Chances and Reintegration. By incentivizing employers to hire individuals who have completed drug court or judicial diversion programs, the bill aims to reduce barriers to employment for people with criminal records related to substance use, supporting their reintegration and reducing recidivism.
Targets Long-Term, Stable Employment. The credit is only available for jobs that are at least 35 hours per week and last a minimum of 12 months, encouraging employers to offer stable, full-time positions rather than short-term or precarious work.
Financial Incentive for Employers. Employers can receive $3,000 for the first year an eligible person is employed, plus an additional $1,000 if the individual remains employed for a second year. This potentially offsets perceived risks or costs of hiring individuals with criminal justice involvement.
Potential Impact on Workforce Diversity and Public Health. By helping formerly justice-involved individuals find employment, the bill could lessen stigma, improve economic prospects for a marginalized group, and contribute to broader public health and community safety goals through increased stability and opportunity.
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Who cares
Headline styles
Reward Hiring Drug Court Grads
Plain English, a few words. Used as the page title.
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History
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Tax Credit for Hiring Graduates
In Senate Committee · Finance · Sponsor Brian Benjamin
Full text
3 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
10084
IN ASSEMBLY
March 10, 2020
Introduced by M. of A. RICHARDSON -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to a tax credit for employment of an individual who has successfully completed a judicial diversion program or graduated from a drug court
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 210-B of the tax law is amended by adding a new subdivision 55 to read as follows:
55. Credit for employment of individuals who have graduated from drug court or have successfully completed a judicial diversion program. (a) Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in this subdivision, against the tax imposed by this article, if it employs an individual who has graduated from drug court or has successfully completed a judicial diversion program pursuant to article two hundred sixteen of the criminal procedure law, provided that such individual is employed for thirty-five hours or more per week and remains in the employ of such taxpayer for a minimum of twelve months.
(b) Amount of credit. A credit authorized by this section shall equal three thousand dollars per hired individual for the first year of employment and an additional one thousand dollars if the individual remains in employ for an additional twelve months.
(c) Application of credit. The credit allowed under this subdivision for any taxable year shall not reduce the tax due for such year to less than the amount prescribed in paragraph (d) of subdivision one of this section. If, however, the amount of credits allowed under this subdivision for any taxable year reduces the tax to such amount, any amount of credit thus not deductible in such taxable year shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section one thousand eighty-six of this chapter. Provided, however, the provisions of subsection (c) of section one thousand eighty-eight of this chapter notwithstanding, no interest shall be paid thereon.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11705-04-0
A. 10084 2
(d) Credit recapture. For provisions requiring recapture of credit, see section forty-four of this chapter.
§ 2. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 of the tax law is amended by adding a new clause (xlvi) to read as follows:
(xlvi) Employment of individuals Amount of credit
who have graduated from under subdivision
drug court or have fifty-five of section
successfully completed two hundred ten-B
a judicial diversion program
tax credit under
subsection (kkk)
§ 3. Section 606 of the tax law is amended by adding a new subsection (kkk) to read as follows:
(kkk) Tax credit for employment of individuals who have graduated from drug court or have successfully completed a judicial diversion program. (1) Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in this subsection, against the tax imposed by this article, if it employs an individual who has graduated from drug court or who has successfully completed a judicial diversion program pursuant to article two hundred sixteen of the criminal procedure law, provided that such individual is employed for thirty-five hours or more per week and remains in the employ of such taxpayer for twelve months.
(2) Amount of credit. A credit authorized by this section shall equal three thousand dollars per hired individual for the first year of employment and an additional one thousand dollars if the individual remains in employ for an additional twelve months.
(3) Application of credit. The credit allowed under this subsection for any taxable year shall not reduce the tax due for such year to less than the higher of the amount prescribed in paragraphs (c) and (d) of subdivision one of section two hundred ten-B of this chapter. If, however, the amount of credits allowed under this subsection for any taxable year reduces the tax to such amount, any amount of credit thus not deductible in such taxable year shall be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section one thousand eighty-six of this chapter. Provided, however, the provisions of subsection (c) of section one thousand eighty-eight of this chapter notwithstanding, no interest shall be paid thereon.
(4) Credit recapture. For provisions requiring recapture of credit, see section forty-four of this chapter.
§ 4. Section 1511 of the tax law is amended by adding a new subsection (ee) to read as follows:
(ee) Credit for employment of individuals who have graduated from drug court or have successfully completed a judicial diversion program. (1) Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in this subsection, against the tax imposed by this article, if it employs an individual who has graduated from drug court or has successfully completed a judicial diversion program pursuant to article two hundred sixteen of the criminal procedure law, provided that such individual is employed for thirty-five hours or more per week and remains in the employ of such taxpayer for a minimum of twelve months.
(2) Amount of credit. A credit authorized by this section shall equal three thousand dollars per hired individual for the first year of employment and an additional one thousand dollars if the individual remains in employ for an additional twelve months.
A. 10084 3
(3) Application of credit. The credit allowed under this subsection shall not reduce the tax due for such year to be less than the minimum fixed by paragraph four of subdivision (a) of section fifteen hundred two or section fifteen hundred two-a of this article, whichever is applicable. However, if the amount of the credit allowed under this subsection for any taxable year reduces the taxpayer's tax of such amount, any amount of credit thus not deductible will be treated as an overpayment of tax to be credited or refunded in accordance with the provisions of section one thousand eighty-six of this chapter. Provided, however, the provisions of subsection (c) of one thousand eighty-eight of this chapter notwithstanding, no interest shall be paid thereon.
(4) Credit recapture. For provisions requiring recapture of credit, see section forty-four of this chapter.
§ 5. This act shall take effect on the first of January next succeeding the date on which it shall have become a law, and shall apply to taxable years beginning on or after such date and to employees hired on or after such date.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
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