BILL NUMBER: S3950
SPONSOR: RAMOS
 
TITLE OF BILL:
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
 
PURPOSE:
To expand the empire state apprenticeship tax credit to include an addi-
tional tax credit to businesses who hire people with disabilities
 
SUMMARY OF PROVISIONS:
Section 1 names the bill as the "disability apprenticeship expansion tax
credit act." Section 2 defines the term "disability."
Section 3 amends section 25-c of the labor law to establish the tax
credit allowed to employers who hire people with disabilities.
Section 4 sets the effective date.
 
JUSTIFICATION:
Sustainable and dignified employment options are often harder to come by
for people with disabilities, especially in a competitive job market.
According to the Department of Labor, the unemployment rate among people
with a disability is almost double that of people without a disability:
7.5% compared to 3.8% as of 2022. Such a disparity is worsened by
discriminatory hiring practices and inadequate support for people with
disabilities in the hiring process. However, this proposed expansion of
the Empire State Apprenticeship Tax to include people with disabilities
will provide an incentive for businesses to hire people with disabili-
ties at a higher rate.
Apprenticeship programs are a powerful resource for people with disabil-
ities, as they are made to train apprentices in applicable skills for
clear future careers. The combination of these learned skills and
in-field experience allows people with disabilities to thrive among
their counterparts and venture into fields that were not previously
available. The already existing apprenticeship tax credit is a renowned
success and deserved to be expanded to promote equity and inclusion in
the state of New York.
 
LEGISLATIVE HISTORY:
2023-24: 57037 (Ramos) - Referred to Labor
 
FISCAL IMPACT:
TBD
 
EFFECTIVE DATE:
This act shall take effect immediately

Statutes affected:
S3950: 25-c labor law