S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1190

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  M. of A. CAHILL, CARROZZA -- Multi-Sponsored by -- M. of
  A. CLARK, DESTITO, ENGLEBRIGHT, HOOPER, JOHN, McENENY -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to including certain  independ-
  ent  contractors  in  the  state  directory of new hires to aid in the
  administration of the child support enforcement program

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Paragraph (a) of subdivision 2 of section 171-h of the tax
law, as added by chapter 398 of the laws of 1997, is amended to read  as
follows:
  (a)    "employee"  means  an  individual who is an employee within the
meaning of chapter twenty-four of the internal  revenue  code  of  1986,
INCLUDING AN INDIVIDUAL UNDER AN INDEPENDENT CONTRACTOR ARRANGEMENT WITH
CONTRACTS IN EXCESS OF TWENTY-FIVE HUNDRED DOLLARS, and does not include
an  employee  of  a  federal  or state agency performing intelligence or
counterintelligence functions if the head of such agency has  determined
that a report made pursuant to this section with respect to the individ-
ual  could  endanger the safety of the employee or compromise an ongoing
investigation or intelligence mission.
  S 2. This act shall take effect on the first of January next  succeed-
ing the date on which it shall have become a law.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00642-01-9