What's happening
This bill extends the minimum wage reimbursement tax credit to include seasonal employees working up to 90 days per year.
Why it matters
Expanding eligibility for the tax credit to seasonal workers could provide significant relief to businesses that rely heavily on short-term or temporary staff, such as those in tourism, agriculture, or retail. This may encourage more businesses to hire seasonal employees at the minimum wage and keep them officially on payroll rather than relying on unreported labor.
By including seasonal employees (working up to 90 days per year), the bill addresses a previous gap where such workers—often young people or students—were excluded from the tax incentive. This could make minimum wage jobs more accessible to groups who typically seek short-term employment, like students during summer breaks.
The change is retroactive to taxable years beginning on or after January 1, 2019, which means businesses can potentially claim the credit for qualifying seasonal employees they've already hired in previous years. This retroactivity could provide immediate financial benefits to eligible employers and incentivize them to retain or rehire seasonal staff.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Credit for Seasonal Workers
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to ways and means
- 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 Seasonal Workers
In Senate Committee · Investigations And Government Operations · Sponsor Rich Funke
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3177
2019-2020 Regular Sessions
IN ASSEMBLY
January 28, 2019
Introduced by M. of A. GUNTHER -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to extending the minimum wage reimbursement credit to seasonal employees
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (b) of section 38 of the tax law, as added by section 1 of part EE of chapter 59 of the laws of 2013, is amended to read as follows:
(b) An eligible employer is a corporation (including a New York S corporation), a sole proprietorship, a limited liability company or a partnership. An eligible employee is an individual who is (i) employed by an eligible employer in New York state, (ii) paid at the minimum wage rate as defined in article nineteen of the labor law during the taxable year by the eligible employer, (iii) between the ages of sixteen and nineteen during the period in which he or she is paid at such minimum wage rate by the eligible employer, [and] (iv) a student during the period in which he or she is paid at such minimum wage rate by the taxpayer, and (v) notwithstanding the provisions of paragraphs (iii) and (iv) of this subdivision, an eligible employee shall also mean any employee who meets the criteria set forth in paragraphs (i) and (ii) of this subdivision who is temporarily employed for a period of ninety days or less in a calendar year; provided, however, that the provisions of this paragraph shall be applicable to taxable years beginning on and after January first, two thousand nineteen.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01458-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.