NY A08873

Requires the Commissioner of Developmental Disabilities to establish a plan by January 1, 2015 for implementing an integrated employment system for individuals with intellectual and developmental disabilities, including identification of employment opportunities, funding assessments, and tax incentive recommendations.

Directs the Commissioner of Transportation to establish a rural integrated transportation demonstration program in six counties with populations under 200,000 to coordinate human service agency transportation for individuals with developmental disabilities seeking integrated employment.

Creates a 5 percent tax credit for integrated business enterprises (owned or controlled by home and community-based services waiver providers) that make qualified investments in buildings and tangible personal property for integrated work environments.

Allows the tax credit to be carried forward up to 15 years if it exceeds the taxpayer's tax liability in the year earned across Articles 9, 9-A, 22, 32, and 33 of the tax law.

Expands qualification for existing employment tax credits to include individuals certified by the Office for People with Developmental Disabilities who work part-time (100 days or 400 hours annually), in addition to those working full-time.