Bill > A01652

This bill establishes a tax credit for employers who hire individuals who have graduated from drug court or successfully completed a judicial diversion substance abuse treatment program. Specifically, the bill allows employers to claim a $3,000 tax credit for hiring such an individual who works at least 35 hours per week and remains employed for a minimum of 12 months. If the employee continues working for an additional 12 months, the employer can claim an additional $1,000 tax credit. The credit can be applied against the tax owed, and if the credit exceeds the tax liability, the remaining credit can be treated as an overpayment and refunded, though no interest will be paid on the refund. A judicial diversion program is a legal intervention that allows individuals with substance abuse issues to receive treatment instead of traditional criminal prosecution, with the goal of rehabilitation and reducing recidivism. The bill is designed to incentivize employers to hire individuals who have completed such programs, potentially helping these individuals reintegrate into the workforce and maintain their recovery. The tax credit will apply to taxable years beginning on or after January 1, 2027, for employees hired after the act takes effect.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A1652