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Bill > A00762


NY A00762

NY A00762
Establishes a small business tax credit for the employment of persons sixty-five years of age and older making less than seventy-five thousand dollars.


summary

Introduced
01/06/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

Establishes a small business tax credit for the employment of persons sixty-five years of age and older making less than seventy-five thousand dollars.

AI Summary

This bill establishes a small business tax credit for the employment of persons 65 years of age and older making less than $75,000 annually. The credit is worth $2,500 per eligible employee, with a total annual cap of $10 million. The credit can be claimed for up to 5 consecutive years, but cannot be used to reduce the taxpayer's liability below zero. The bill applies to small businesses with 100 or fewer employees and requires the eligible employee to work at least 35 hours per week and remain employed for at least 12 months.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

referred to ways and means (on 01/05/2022)

bill text


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