S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    263
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  M. of A. CAHILL -- Multi-Sponsored by -- M. of A. ENGLE-
   BRIGHT, PERRY -- 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  amended 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.
   §  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.
                                                            LBD00025-01-9