NY A00780

Establishes a rural integrated transportation demonstration program in six counties with populations not exceeding 200,000 to coordinate local human service agency transportation services for individuals with intellectual and developmental disabilities seeking integrated supported employment.

Creates a five percent tax credit for integrated business enterprises (businesses owned/operated by home and community-based services waiver providers employing both disabled and non-disabled individuals) based on qualified investments in buildings and tangible property with useful lives of four or more years.

Expands the definition of "qualified employee" for existing disability employment tax credits to include individuals certified by the office for people with developmental disabilities working on a full-time or part-time basis for at least 100 days or 400 hours (previously required full-time basis only).

Allows tax credits to be carried forward for up to 15 years if they exceed the taxpayer's current year tax liability, with carryover amounts applied to future tax years.

Takes effect immediately for transportation provisions; tax credit provisions take effect January 1 of the year following enactment.