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Bill > S01526


NY S01526

NY S01526
Provides a tax deduction for small business employers of 25% of the wages, salary or compensation paid to up to ten employees who earn up to 110% of the minimum wage.


summary

Introduced
01/12/2023
In Committee
01/03/2024
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

2023-2024 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to a deduction for small business employers for certain wages and compensation paid to employees

AI Summary

This bill provides a tax deduction for small business employers of 25% of the wages, salary, or compensation paid to up to ten employees who earn up to 110% of the minimum wage. The bill amends the tax law to allow this deduction for small businesses, which are defined pursuant to the Economic Development Law. The deduction applies to taxable years beginning on and after January 1, 2024.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

REFERRED TO BUDGET AND REVENUE (on 01/03/2024)

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