New York Senate Bill S00271 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 271 2023-2024 Regular Sessions  IN SENATE (Prefiled) January 4, 2023 ___________ Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when printed to be committed to the Committee on Finance AN ACT to amend the tax law, in relation to establishing a tax deduction for attorney pro bono representation of sexual harassment, harassment, or discrimination claims The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 46 of subsection (c) of section 612 of the tax 2 law, as added by section 2 of part PP of chapter 59 of the laws of 2022, 3 is renumbered paragraph 47 and a new paragraph 48 is added to read as 4 follows: 5 (48) Payment not in excess of seven thousand five hundred dollars, 6 equal to expenses incurred and actually paid by an attorney taxpayer in 7 such attorney taxpayer's pro bono representation of a complainant in a 8 sexual harassment, harassment, or discrimination case, to the extent not 9 deductible in determining federal adjusted gross income and not reim- 10 bursed. Such deduction shall only include expenses for such attorney 11 taxpayer's pro bono representation of a complainant in one sexual 12 harassment, harassment, or discrimination case within the same taxable 13 year. For the purposes of this paragraph, the following terms shall have 14 the following meanings: 15 (A) "Sexual harassment, harassment, or discrimination case" shall mean 16 any case involving any unlawful discriminatory practices set forth in 17 subdivision one of section two hundred ninety-six of the executive law. 18 (B) "Attorney taxpayer" shall mean a taxpayer who is licensed to prac- 19 tice law in this state. 20 § 2. This act shall take effect immediately and shall apply to taxable 21 years beginning on or after January 1, 2024. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02241-01-3