Briefly Noted

Abstract

Employers can receive up to $2,000 in tax credits for hiring — full time or part time — people who are in recovery from substance use disorder (SUD), Gov. Andrew Cuomo announced this month. The credit is per person hired. Included in the FY 2020 budget, the Recovery Tax Credit Program is for employers certified by the state as having recovery‐supportive workplaces. “As the opioid epidemic continues to impact families and communities across the state, we remain committed to ensuring individuals who are in recovery have the support they need to lead healthy lives,” Governor Cuomo said. “This tax incentive will help remove the stigma surrounding addiction and ensure those battling this disease can create a stable and sustainable path to recovery.” The employee must work a minimum of 500 hours. The tax credit is designed to encourage growth by increasing employment opportunities in the state, as well as to create a recovery‐oriented workplace culture, according to the governor's office. Applications for the first part of the program are due by Jan. 14, 2021, for eligible individuals employed during the 2020 tax year. The employer must apply annually to the state's Office of Alcoholism and Substance Abuse Services (OASAS) to claim the credit. “Steady employment can be vital to successful recovery,” said OASAS Commissioner Arlene González‐Sánchez in announcing the program May 8. “With this program, people in recovery will have another avenue to rebuild their lives, while employers have the chance to contribute to the recovery and well‐being of their employees and community.” Supporters of the measure said it would reduce stigma. However, what does this mean for people in recovery who want to keep their SUD history private? “This is a voluntary program,” responded an OASAS spokesman. “They will be protected by employers who are willing to hire individuals who are in recovery from substance use disorders.” But the bottom line is that “individuals who chose to participate will have to be willing to disclose their recovery status.” To be eligible, employees must be in treatment or have completed treatment. Relapse does not make the individual ineligible, as long as the individual “shows a continued commitment to recovery.” On the employer's part, there must be a recovery‐oriented workplace, as certified by OASAS. The law applies to substance use disorder, which includes alcohol. It does not include mental illness. For the text of the law, go to S. 1509.