NY A00384

Creates a $1,500 wage tax credit for employers for each New York National Guard member or reservist employed, contingent on compliance with the Uniformed Services Employment and Reemployment Rights Act.

Creates a $1,500 wage tax credit for employers for each volunteer firefighter and EMS first responder personnel employed.

Allows unused credits to be carried over to subsequent taxable years and treated as tax overpayments if they exceed the taxpayer's tax liability, with no interest paid on overpayments.

Applies to taxable years beginning on or after January 1, 2016.