Bill > S00485

This bill establishes a tax credit for employers who hire individuals who have either graduated from drug court or successfully completed a judicial diversion substance abuse treatment program. Specifically, the tax credit provides $3,000 for each qualifying employee in the first year of employment, with an additional $1,000 if the employee remains employed for a second year. To qualify, the employee must work at least 35 hours per week and remain employed for a minimum of 12 months. The credit can be applied against state taxes, but cannot reduce the tax liability below a certain threshold. If the full credit cannot be used in a given tax year, the remaining credit can be treated as an overpayment and potentially refunded, though no interest will be paid on the refund. The bill will take effect for taxable years beginning on or after January 1, 2026, and applies to employees hired after the act takes effect. This legislation aims to incentivize employers to hire individuals who have completed rehabilitation or drug court programs, potentially helping these individuals reintegrate into the workforce and maintain their recovery.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S485