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NY S07763

Bill

Status

Engrossed

6/18/2014

Primary Sponsor

David Valesky

Click for details

Origin

Senate

2013-2014 General Assembly

AI Summary

  • Amends Tax Law Section 606(k) to add a new category of manufacturers eligible for empire zone wage tax credits
  • Applies to manufacturers that acquired assets from a plastics manufacturer previously operating in New York State and are certified as an Empire Zone Enterprise with an effective date on or after January 1, 2009
  • Requires the manufacturer to employ an average of more than 30 full-time employees each year to qualify for the credit
  • Deems such manufacturers to have zero employment as of their Empire Zone certification date, allowing them to claim wage tax credits for tax year 2010 and the four following tax years
  • Takes effect immediately and applies to all taxable years beginning on or after January 1, 2010

Legislative Description

Relates to the empire zone wage tax credit for certain manufacturers.

Last Action

referred to ways and means

6/18/2014

Committee Referrals

Rules6/18/2014
Investigations and Government Operations6/5/2014

Full Bill Text

No bill text available