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S3950 • 2025

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Jessica Ramos
Last action
2026-05-05
Official status
In Senate Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities.

What This Bill Does

  • Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-05-05 Senate

    REPORTED AND COMMITTED TO FINANCE

  2. 2026-01-07 Senate

    REFERRED TO LABOR

  3. 2025-01-30 Senate

    REFERRED TO LABOR

Official Summary Text

Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities
Expands the empire state apprenticeship tax credit to include additional credit for people with disabilities.

Current Bill Text

Read the full stored bill text 
S T A T E   O F   N E W   Y O R K
        ________________________________________________________________________

                                          3950

                               2025-2026 Regular Sessions

                                    I N  S E N A T E

                                    January 30, 2025
                                       ___________

        Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Labor

        AN ACT to amend the labor law, in relation to expanding the empire state
          apprenticeship tax credit to include additional credit for people with
          disabilities

          THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
        BLY, DO ENACT AS FOLLOWS:

     1    Section 1. This act shall be known and may be cited as the "disability
     2  apprenticeship expansion tax credit act".
     3    §  2.  Subdivision  (b) of section 25-c of the labor law is amended by
     4  adding a new paragraph 9 to read as follows:
     5    (9) THE TERM "DISABILITY" SHALL HAVE THE SAME MEANING  AS  DEFINED  IN
     6  SUBDIVISION  TWENTY-ONE  OF SECTION TWO HUNDRED NINETY-TWO OF THE EXECU-
     7  TIVE LAW.
     8    § 3.  Subparagraph (A) of paragraph 1 of subdivision  (c)  of  section
     9  25-c  of  the labor law, as added by section 1 of subpart B of part N of
    10  chapter 59 of the laws of 2017, is amended to read as follows:
    11    (A) (1) two thousand dollars for each first year apprentice; (2) three
    12  thousand dollars for each second  year  apprentice;  (3)  four  thousand
    13  dollars  for  each  third year apprentice; (4) five thousand dollars for
    14  each fourth year apprentice; and (5) six thousand dollars for each fifth
    15  year apprentice. The apprentice's status  as  a  first,  second,  third,
    16  fourth  or  fifth  year apprentice will be determined on the last day of
    17  the calendar year, or if the apprentice is no  longer  employed  by  the
    18  participating employer on the last day of the calendar year, on the last
    19  day  of  the apprentice's employment with the participating employer; or
    20  (6) FIVE HUNDRED DOLLARS FOR EACH PERSON WITH A DISABILITY HIRED; OR
    21    § 4.  This act shall take effect immediately.


         EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08519-01-5