Bill > A05718

This bill amends the New York labor law to provide a multi-tiered tax credit for employers who hire individuals who have participated in addiction recovery programs through the Office of Addiction Services and Supports. The credit structure offers employers a percentage reduction in their unemployment fund contributions based on the employee's recovery program status and length of employment: 25% credit for employees currently in a recovery program, 50% credit for the first two years after program completion, 25% credit for the third and fourth years post-completion, and 10% credit for the fifth year after program completion. The goal appears to be incentivizing employers to hire and support individuals in recovery by reducing their financial burden through unemployment fund contribution credits. The bill modifies existing labor law provisions related to refunds and credits, specifically adding these new provisions for employers who hire individuals from addiction recovery programs. The credits are designed to gradually decrease over time, potentially encouraging long-term employment and supporting individuals in maintaining their recovery and workplace stability. The act will take effect immediately and apply to taxable years beginning after December 31st of the year the act is passed.

Labor and Employment

https://www.nysenate.gov/legislation/bills/2025/A5718