New York A05002 establishes a tax credit for small businesses with fifty or fewer employees for wages paid during sexual harassment prevention.

New York A05002 amends the tax law to create a small business tax credit for wages paid to employees for time spent at sexual harassment prevention training. This credit applies to businesses with fifty or fewer employees. The credit amount is equal to fifty percent of the wages paid or fifty dollars per employee, whichever is less. It can be claimed annually, with one training course per year per employee. If unused, the credit can be carried over for up to five years, but it cannot reduce the tax liability below zero.

New York A05002 establishes a tax credit for small businesses with fifty or fewer employees for wages paid during sexual harassment prevention.

New York A05002 amends the tax law to create a small business tax credit for wages paid to employees for time spent at sexual harassment prevention training. This credit applies to businesses with fifty or fewer employees. The credit amount is equal to fifty percent of the wages paid or fifty dollars per employee, whichever is less. It can be claimed annually, with one training course per year per employee. If unused, the credit can be carried over for up to five years, but it cannot reduce the tax liability below zero.