New York S00485 establishes a tax credit for employers who hire individuals who have completed a judicial diversion substance abuse treatment program.
New York S00485 amends the tax law to create 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 amounts to $3,000 for the first year of employment and an additional $1,000 if the individual remains employed for an additional year. To qualify, the individual must be employed for at least 35 hours per week and remain in the employ of the taxpayer for at least 12 months.
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