Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
Asm. Josh Jensen
Sponsored bills
Provides for the inclusion of a faculty or staff member on the board of trustees of community colleges elected by and from among the faculty and staff of the college.
Establishes the New York child data protection act to protect minors from having their personal data accessed; provides exceptions in certain circumstances.
Establishes the Stop Addictive Feeds Exploitation (SAFE) For Kids Act prohibiting the provision of addictive feeds to minors by addictive social media platforms; establishes remedies and penalties.
Establishes a maximum temperature in school buildings and indoor facilities; provides a definition of extreme heat condition days and the standard to measure room temperature.
Increases the applicable percentage of the child tax credit allowed in the empire state child tax credit from thirty-three percent to forty-five percent; prescribes how such payment or refund should be made based on amount.
Maddy summaryThis bill exempts New York state residents who are veterans and at least 85 years old from paying state income tax. It applies to all taxable years starting on or after January 1, 2025, regardless of whether that income is already taxed by the federal government. The law specifically targets elderly veterans to provide them with financial relief, affecting only those who meet both the age and veteran status requirements.
Includes retirement plans in the exemption for pensions and annuities for certain persons; increases such exemption to one hundred thousand dollars as adjusted by the consumer price index annually.
Establishes the retire strong tax credit for certain individuals age 65 or older; authorizes a tax credit amounting to half the qualifying real property taxes paid by such individual for the taxable year, up to $6,500.
Prohibits the use of intoxication of the victim as a defense in sex crimes where the victim is under the influence of any drug, intoxicant, or other substance to a degree which rendered the victim temporarily incapable of appraising or controlling such person's conduct and such condition was known or reasonably should have been known to a person in the actor's situation.