Bill > S08476

This bill establishes the "Fresh Air Jobs Tax Credit" for businesses participating in the development or production of clean wind energy buildout programs in New York State. The key provisions include: 1. Allowing eligible businesses to claim a tax credit of 10-15% of the total wages paid to qualified employees (New York State residents) during their second year of employment, up to $5,000 per employee or $10,000 if the employee was previously receiving unemployment benefits. 2. Prohibiting employers from discharging employees and hiring new ones solely to qualify for the credit. 3. Allowing businesses that provide continuing education or job training to qualified employees to claim the credit in the following tax year. 4. Requiring the Department of Taxation and Finance to contract with an independent entity to compile and publish data on the hiring practices of businesses awarded the credit. The bill aims to incentivize the creation of "fresh air jobs" in the clean wind energy sector in New York State.