Bill > S06120

This bill establishes a tax credit for small employers in New York State to help offset the cost of purchasing personal protective equipment (PPE) during communicable disease outbreaks. Specifically, the bill allows employers with 500 or fewer employees to claim a tax credit of up to $5,000 for purchasing PPE such as gloves, masks, and face shields for their employees. If the credit amount exceeds the employer's tax liability in a given year, the excess can be carried over to subsequent tax years. The bill defines PPE as equipment worn or used to minimize exposure to communicable diseases and ensures that if a credit has been previously claimed, future credits will be reduced by the amount of previous credits to prevent double-counting. The tax credit is designed to incentivize small businesses to protect their employees' health by providing necessary protective equipment during public health emergencies, such as the COVID-19 pandemic. The bill will take effect immediately and apply to the current and all future taxable years.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6120