Establishes a tax credit for employment of individuals who have graduated from drug court or completed a judicial diversion program.

New York Assembly Bill A01652 amends the tax law to establish a tax credit for employers who hire individuals who have successfully completed a judicial diversion substance abuse treatment program or graduated from drug court. The credit is equal to three thousand dollars for the first year of employment and an additional one thousand dollars if the individual remains employed for an additional twelve months. The credit applies to individuals employed for at least thirty-five hours per week. The credit takes effect for taxable years beginning on and after January 1, 2027.

Establishes a tax credit for employment of individuals who have graduated from drug court or completed a judicial diversion program.

New York Assembly Bill A01652 amends the tax law to establish a tax credit for employers who hire individuals who have successfully completed a judicial diversion substance abuse treatment program or graduated from drug court. The credit is equal to three thousand dollars for the first year of employment and an additional one thousand dollars if the individual remains employed for an additional twelve months. The credit applies to individuals employed for at least thirty-five hours per week. The credit takes effect for taxable years beginning on and after January 1, 2027.