S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7819--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 23, 2019
                                ___________
 
 Introduced  by  M.  of  A.  PHEFFER AMATO,  DenDEKKER  --  read once and
   referred to the Committee on Governmental Employees  --  reported  and
   referred  to  the Committee on Ways and Means -- committee discharged,
   bill amended, ordered reprinted as amended  and  recommitted  to  said
   committee

 AN ACT to amend the general municipal law and the administrative code of
   the  city  of  New  York,  in  relation to sick leave for officers and
   employees with a qualifying World Trade Center condition; to amend the
   civil service law, in relation to the review of certain claims; and to
   amend chapter 273 of the laws of 2017 amending the  general  municipal
   law  relating to granting sick leave for officers and employees with a
   qualifying World Trade Center condition, in relation to the reimburse-
   ment of any public authority or municipal corporation in a city with a
   population of less than one million people for  the  cost  of  certain
   line of duty sick leave
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 92-d of the general  municipal  law,  as  added  by
 chapter 273 of the laws of 2017, is amended to read as follows:
   §  92-d. Sick leave for officers and employees with a qualifying World
 Trade Center condition. 1.(A) Notwithstanding any  other  law,  rule  or
 regulation  to  the  contrary,  officers  and  employees of the state, a
 public authority or any municipal corporation outside of a city  with  a
 population  of one million or more who [filed a] HAVE FILED AND RECEIVED
 APPROVAL FOR SUCH FILED notice of participation in  World  Trade  Center
 rescue, recovery or cleanup operations and subsequently develop a quali-
 fying  World  Trade  Center  condition, as defined in section two of the
 retirement and social security  law,[while  employed  by  the  state,  a
 public  authority  or  such  municipal  corporation or public authority]
 shall, AFTER THE RECEIPT OF A WRITTEN REQUEST  FOR  LINE  OF  DUTY  SICK
 LEAVE,  be  granted  line of duty sick leave commencing on the date that
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD03751-04-9

 A. 7819--A                          2
 
 such employee was diagnosed with a qualifying World Trade Center  condi-
 tion  regardless of whether such officer or employee was employed by his
 or her current employer at  the  time  that  such  officer  or  employee
 participated  in  World  Trade  Center rescue, recovery or cleanup oper-
 ations.  The officer or employee shall be  compensated  at  his  or  her
 regular  rate of pay for those regular work hours during which the offi-
 cer or employee is absent from work DUE TO HIS OR HER  QUALIFYING  WORLD
 TRADE  CENTER CONDITION. Such leave shall be provided without loss of an
 officer or employee's accrued sick leave.
   (B) A PUBLIC EMPLOYER SHALL NOT  TAKE  ANY  ADVERSE  PERSONNEL  ACTION
 AGAINST  A  PUBLIC  EMPLOYEE REGARDING THE EMPLOYEE'S EMPLOYMENT BECAUSE
 EITHER (I) THE EMPLOYEE UTILIZES, OR REQUESTS TO UTILIZE, SICK LEAVE  OR
 ANY  OTHER AVAILABLE LEAVE DUE TO A QUALIFYING WORLD TRADE CENTER CONDI-
 TION, AS SUCH TERM IS DEFINED IN  SECTION  TWO  OF  THE  RETIREMENT  AND
 SOCIAL  SECURITY  LAW,  OR  (II)  THE  EMPLOYEE  UTILIZES OR REQUESTS TO
 UTILIZE LINE OF DUTY SICK LEAVE PROVIDED BY THIS SECTION.
   (C) FOR PURPOSES OF THIS SECTION, AN "ADVERSE PERSONNEL ACTION"  MEANS
 ANY  DISCIPLINE,  INCLUDING  ISSUING  A NOTICE OF DISCIPLINE, DISCHARGE,
 SUSPENSION, DEMOTION, PENALIZATION, OR DISCRIMINATION AGAINST AN EMPLOY-
 EE UTILIZING LINE OF DUTY SICK LEAVE PURSUANT TO PARAGRAPH (A)  OF  THIS
 SUBDIVISION.
   NOTHING  IN  THIS  SECTION SHALL LIMIT AN EMPLOYER'S POWER PURSUANT TO
 ANY OTHER PROVISION OF LAW TO  DISCIPLINE  AN  OFFICER  OR  EMPLOYEE  BY
 TERMINATION,  REDUCTION  OF SALARY, OR ANY OTHER APPROPRIATE MEASURE; TO
 TERMINATE AN APPOINTEE WHO HAS NOT COMPLETED  HIS  OR  HER  PROBATIONARY
 TERM; AND TO APPLY FOR ORDINARY OR ACCIDENT DISABILITY RETIREMENT FOR AN
 OFFICER OR EMPLOYEE.
   §  2.  Section  92-d of the general municipal law is amended by adding
 seven new subdivisions 2, 3, 4, 5, 6, 7 and 8 to read as follows:
   2.(A) NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRA-
 RY, OFFICERS AND EMPLOYEES OF A CITY WITH A POPULATION OF ONE MILLION OR
 MORE WHO (I) DO NOT RECEIVE BENEFITS SIMILAR TO THOSE PROVIDED  BY  THIS
 SECTION PURSUANT TO A COLLECTIVELY BARGAINED AGREEMENT, SECTION 14-122.1
 OF  THE ADMINISTRATIVE CODE OF THE CITY OF NEW YORK, SECTION 15-108.1 OF
 THE ADMINISTRATIVE CODE OF THE CITY OF  NEW  YORK,  OR  OTHER  STATUTORY
 PROVISION  AND  (II)  HAVE  FILED  AND  RECEIVED APPROVAL FOR SUCH FILED
 NOTICE OF PARTICIPATION IN WORLD TRADE CENTER RESCUE, RECOVERY OR CLEAN-
 UP OPERATIONS AND SUBSEQUENTLY DEVELOP A QUALIFYING WORLD  TRADE  CENTER
 CONDITION,  AS DEFINED IN SECTION TWO OF THE RETIREMENT AND SOCIAL SECU-
 RITY LAW, SHALL, AFTER RECEIPT OF A WRITTEN REQUEST  FOR  LINE  OF  DUTY
 SICK  LEAVE,  BE  GRANTED LINE OF DUTY SICK LEAVE COMMENCING ON THE DATE
 THAT SUCH EMPLOYEE WAS DIAGNOSED WITH A QUALIFYING  WORLD  TRADE  CENTER
 CONDITION REGARDLESS OF WHETHER SUCH OFFICER OR EMPLOYEE WAS EMPLOYED BY
 HIS  OR  HER  CURRENT EMPLOYER AT THE TIME THAT SUCH OFFICER OR EMPLOYEE
 PARTICIPATED IN WORLD TRADE CENTER RESCUE,  RECOVERY  OR  CLEANUP  OPER-
 ATIONS. THE OFFICER OR EMPLOYEE SHALL BE COMPENSATED AT HIS OR HER REGU-
 LAR RATE OF PAY FOR THOSE REGULAR WORK HOURS DURING WHICH THE OFFICER OR
 EMPLOYEE  IS  ABSENT  FROM WORK DUE TO HIS OR HER QUALIFYING WORLD TRADE
 CENTER CONDITION. SUCH LEAVE SHALL BE PROVIDED WITHOUT LOSS OF AN  OFFI-
 CER OR EMPLOYEE'S ACCRUED SICK LEAVE.
   (B)  A  PUBLIC  EMPLOYER  SHALL  NOT TAKE ANY ADVERSE PERSONNEL ACTION
 AGAINST A PUBLIC EMPLOYEE REGARDING THE  EMPLOYEE'S  EMPLOYMENT  BECAUSE
 EITHER  (I) THE EMPLOYEE UTILIZES, OR REQUESTS TO UTILIZE, SICK LEAVE OR
 ANY OTHER AVAILABLE LEAVE DUE TO A QUALIFYING WORLD TRADE CENTER  CONDI-
 TION,  AS  SUCH  TERM  IS  DEFINED  IN SECTION TWO OF THE RETIREMENT AND

 A. 7819--A                          3
 
 SOCIAL SECURITY LAW, OR  (II)  THE  EMPLOYEE  UTILIZES  OR  REQUESTS  TO
 UTILIZE LINE OF DUTY SICK LEAVE PROVIDED BY THIS SECTION.
   (C)  FOR PURPOSES OF THIS SECTION, AN "ADVERSE PERSONNEL ACTION" MEANS
 ANY DISCIPLINE, INCLUDING ISSUING A  NOTICE  OF  DISCIPLINE,  DISCHARGE,
 SUSPENSION, DEMOTION, PENALIZATION, OR DISCRIMINATION AGAINST AN EMPLOY-
 EE UTILIZING LINE OF DUTY SICK LEAVE PURSUANT TO SUBDIVISION ONE OF THIS
 SECTION.
   NOTHING  IN  THIS  SECTION SHALL LIMIT AN EMPLOYER'S POWER PURSUANT TO
 ANOTHER PROVISION OF LAW TO DISCIPLINE AN OFFICER OR EMPLOYEE BY  TERMI-
 NATION, REDUCTION OF SALARY, OR ANY OTHER APPROPRIATE MEASURE; TO TERMI-
 NATE  AN  APPOINTEE  WHO HAS NOT COMPLETED HIS OR HER PROBATIONARY TERM;
 AND TO APPLY FOR ORDINARY OR ACCIDENT DISABILITY RETIREMENT FOR AN OFFI-
 CER OR EMPLOYEE.
   3. FOR PURPOSES OF THIS SECTION, "COST" SHALL MEAN THE NUMBER OF  DAYS
 OF  SICK  LEAVE THAT MUST BE RESTORED TO AN OFFICER OR EMPLOYEE PURSUANT
 TO SUBDIVISION ONE OR TWO OF THIS SECTION MULTIPLIED BY SUCH OFFICER  OR
 EMPLOYEE'S  WAGE  RATE  AT  THE  TIME  THAT  SUCH  SICK  LEAVE FOR WHICH
 REIMBURSEMENT IS BEING SOUGHT WAS TAKEN.
   4. A REQUEST, FOR LINE OF DUTY SICK LEAVE  SHALL  BE  IN  WRITING  AND
 INCLUDE  A  WAIVER OF THE PROTECTION AFFORDED TO THE OFFICER OR EMPLOYEE
 PURSUANT TO THE HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY  ACT  TO
 ALLOW DISCLOSURE OF THE OFFICER OR EMPLOYEE'S APPROVED NOTICE OF PARTIC-
 IPATION  AND  ANY  MEDICAL RECORDS CONCERNING SUCH OFFICER OR EMPLOYEE'S
 NOTICE OF PARTICIPATION OR QUALIFYING WORLD TRADE  CENTER  CONDITION  IN
 THE POSSESSION OF THE RETIREMENT SYSTEM IN WHICH SUCH OFFICER OR EMPLOY-
 EE IS A MEMBER FOR THE PURPOSE OF REVIEWING, PROCESSING AND AUDITING HIS
 OR  HER  CLAIM FOR LINE OF DUTY SICK LEAVE.  SUCH WAIVER SHALL BE IN THE
 FORM REQUIRED BY THE RETIREMENT SYSTEM OF WHICH HE OR SHE IS  A  MEMBER,
 ALONG  WITH THE APPLICATION FOR LINE OF DUTY SICK LEAVE, WITH HIS OR HER
 EMPLOYER.
   5.  NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, UPON REQUEST
 FROM THE STATE, PUBLIC AUTHORITY OR MUNICIPAL CORPORATION OTHER  THAN  A
 CITY  WITH A POPULATION OF ONE MILLION OR MORE FOR A COPY OF AN APPROVED
 NOTICE OF PARTICIPATION IN WORLD TRADE CENTER RESCUE, RECOVERY OR CLEAN-
 UP OPERATIONS FOR AN OFFICER OR EMPLOYEE, THE RETIREMENT SYSTEM IN WHICH
 SUCH OFFICER OR EMPLOYEE IS A  MEMBER  AND  TO  WHICH  SUCH  OFFICER  OR
 EMPLOYEE  FILED HIS OR HER NOTICE OF PARTICIPATION IN WORLD TRADE CENTER
 RESCUE, RECOVERY OR CLEANUP OPERATIONS IN ACCORDANCE WITH PARAGRAPH  (A)
 OF  SUBDIVISION  THIRTY-SIX  OF SECTION TWO OF THE RETIREMENT AND SOCIAL
 SECURITY LAW, SUCH RETIREMENT SYSTEM SHALL PROVIDE A  VERIFIED  COPY  OF
 SUCH  APPROVED  NOTICE OF PARTICIPATION THAT INCLUDES THE DATE THAT SUCH
 NOTICE WAS FILED TO SUCH REQUESTOR. A COPY OF SUCH  VERIFIED  NOTICE  OF
 PARTICIPATION  SHALL BE FILED WITH ANY CLAIM FOR REIMBURSEMENT SUBMITTED
 TO THE CIVIL SERVICE COMMISSION PURSUANT TO  SUBDIVISION  FOUR  OF  THIS
 SECTION. EXCEPT AS REQUIRED FOR FILING, REVIEW, AND AUDIT PURPOSES, SUCH
 VERIFIED  NOTICE OF PARTICIPATION AND ALL COPIES OF SUCH VERIFIED NOTICE
 SHALL BE CONFIDENTIAL AND NOT SUBJECT TO DISCLOSURE PURSUANT TO  ARTICLE
 SIX OF THE PUBLIC OFFICERS LAW.
   6.  A PUBLIC AUTHORITY OR MUNICIPAL CORPORATION OTHER THAN A CITY WITH
 A POPULATION  OF  ONE  MILLION  OR  MORE  SHALL  SUBMIT  ANY  CLAIM  FOR
 REIMBURSEMENT  UNDER  THIS  SECTION  TO THE CIVIL SERVICE COMMISSION. IN
 ACCORDANCE WITH SUBDIVISION ONE-A OF SECTION SIX OF  THE  CIVIL  SERVICE
 LAW,  THE  CIVIL SERVICE COMMISSION SHALL REVIEW EACH CLAIM TO DETERMINE
 IF SUCH CLAIM SHALL BE APPROVED, REDUCED, AMENDED OR REJECTED AND  SHALL
 NOTIFY  THE SUBMITTING PUBLIC AUTHORITY OR MUNICIPAL CORPORATION, WITHIN
 SIXTY DAYS OF RECEIPT OF SUCH  CLAIM,  AS  TO  ITS  DETERMINATION.  SUCH

 A. 7819--A                          4
 
 PUBLIC AUTHORITY OR MUNICIPAL CORPORATION SHALL NOTIFY THE CIVIL SERVICE
 COMMISSION WITHIN THIRTY DAYS AFTER RECEIPT OF THE CIVIL SERVICE COMMIS-
 SION'S  NOTIFICATION, AS TO ITS ACCEPTANCE OR REJECTION OF SUCH DETERMI-
 NATION.  FAILURE TO SO NOTIFY THE CIVIL SERVICE COMMISSION SHALL CONSTI-
 TUTE AN ACCEPTANCE OF THE DETERMINATION.  IF  ACCEPTED  BY  SUCH  PUBLIC
 AUTHORITY OR MUNICIPAL CORPORATION, SUCH ACCEPTANCE SHALL CONSTITUTE THE
 FINAL  AND  CONCLUSIVE DETERMINATION FOR SUCH CLAIM. IF REJECTED BY SUCH
 PUBLIC AUTHORITY OR MUNICIPAL  CORPORATION,  SUCH  PUBLIC  AUTHORITY  OR
 MUNICIPAL CORPORATION SHALL RESUBMIT ITS CLAIM, WITHIN THIRTY DAYS AFTER
 RECEIPT  OF  THE  CIVIL SERVICE COMMISSION'S NOTIFICATION, TOGETHER WITH
 ITS REASONS FOR OBJECTION AND ANY  ADDITIONAL  DOCUMENTATION  WHICH  MAY
 JUSTIFY  ITS  CLAIM.  UPON  RECEIPT  OF  A  RESUBMITTED CLAIM, THE CIVIL
 SERVICE COMMISSION SHALL REVIEW SUCH CLAIM  AND  WITHIN  SIXTY  DAYS  OF
 RECEIPT  OF SUCH RESUBMITTED CLAIM, MAKE A FINAL DETERMINATION AS TO THE
 AMOUNT TO BE APPROVED FOR SUCH CLAIM. IF SUCH PUBLIC AUTHORITY OR MUNIC-
 IPAL CORPORATION SHALL DISPUTE SUCH FINAL DETERMINATION IT MAY  COMMENCE
 AN  ACTION,  WITHIN SIXTY DAYS OF SUCH FINAL DETERMINATION, IN THE COURT
 OF CLAIMS WHICH SHALL HAVE JURISDICTION  TO  ADJUDICATE  THE  CLAIM  AND
 ENTER  JUDGMENT,  WHICH  JUDGMENT  SHALL  BE  A  FINAL DETERMINATION FOR
 PURPOSES OF THIS SECTION AND SHALL BE PAYABLE  IN  ACCORDANCE  WITH  THE
 PROVISIONS OF THIS SECTION.
   7.  THE  CIVIL SERVICE COMMISSION SHALL CERTIFY ALL CLAIMS FOR WHICH A
 FINAL DETERMINATION HAS BEEN MADE. THE CIVIL  SERVICE  COMMISSION  SHALL
 SUBMIT  ALL  CERTIFIED  CLAIMS  TO  THE COMPTROLLER OF THE DEPARTMENT OF
 AUDIT AND CONTROL ON OR BEFORE THE FIRST DAY OF THE IMMEDIATELY SUCCEED-
 ING MONTH DURING WHICH  SUCH CLAIM WAS CERTIFIED.
   8. ALL CLAIMS CERTIFIED BY THE CIVIL SERVICE COMMISSION SHALL BE  PAID
 MONTHLY AND SHALL BE PAID UPON A WARRANT FROM THE COMPTROLLER.
   §  3.  Section  6  of the civil service law is amended by adding a new
 subdivision 1-a to read as follows:
   1-A. HAVE THE POWER TO REVIEW CLAIMS FOR  REIMBURSEMENT  SUBMITTED  BY
 PUBLIC  AUTHORITIES  OR  MUNICIPAL CORPORATIONS OTHER THAN A CITY WITH A
 POPULATION OF A MILLION OR MORE PURSUANT TO SECTION NINETY-TWO-D OF  THE
 GENERAL  MUNICIPAL  LAW  TO  DETERMINE  IF SUCH CLAIM SHALL BE APPROVED,
 REDUCED, AMENDED OR REJECTED. SUCH REVIEW  AND  DETERMINATION  SHALL  BE
 MADE  IN  ACCORDANCE  WITH SECTION NINETY-TWO-D OF THE GENERAL MUNICIPAL
 LAW.
   § 4. Section 2 of chapter 273 of the laws of 2017, amending the gener-
 al municipal law relating  to  granting  sick  leave  for  officers  and
 employees  with a qualifying World Trade Center condition, is amended to
 read as follows:
   § 2. The state shall  reimburse  any  public  authority  or  municipal
 corporation  [of  less  than one million] OTHER THAN A CITY WITH A POPU-
 LATION OF ONE MILLION OR MORE people for the cost of any line duty  sick
 leave granted pursuant to this act.  SUCH REIMBURSEMENT SHALL BE MADE IN
 ACCORDANCE  WITH THE PROVISIONS OF SECTION 92-D OF THE GENERAL MUNICIPAL
 LAW.
   § 5. The administrative code of the city of New  York  is  amended  by
 adding a new section 12-140 to read as follows:
   § 12-140 LINE OF DUTY SICK LEAVE FOR WORLD TRADE CENTER RESCUE, RECOV-
 ERY  OR  CLEANUP OPERATIONS.  (A) NOTWITHSTANDING ANY OTHER LAW, RULE OR
 REGULATION TO THE CONTRARY, OFFICERS AND EMPLOYEES  OF  A  CITY  WITH  A
 POPULATION  OF ONE MILLION OR MORE WHO (I) DO NOT RECEIVE BENEFITS SIMI-
 LAR TO THOSE  PROVIDED  BY  THIS  SECTION  PURSUANT  TO  A  COLLECTIVELY
 BARGAINED  AGREEMENT, SECTION 14-122.1 OF THIS CODE, SECTION 15-108.1 OF
 THIS CODE, OR OTHER STATUTORY PROVISION  AND  (II)  FILED  AND  RECEIVED

 A. 7819--A                          5
 
 APPROVAL  FOR  SUCH  FILED NOTICE OF PARTICIPATION IN WORLD TRADE CENTER
 RESCUE, RECOVERY OR CLEANUP OPERATIONS AND SUBSEQUENTLY DEVELOP A QUALI-
 FYING WORLD TRADE CENTER CONDITION, AS DEFINED IN  SECTION  TWO  OF  THE
 RETIREMENT  AND  SOCIAL  SECURITY LAW, SHALL, AFTER RECEIPT OF A WRITTEN
 REQUEST FOR LINE OF DUTY SICK LEAVE, BE GRANTED LINE OF DUTY SICK  LEAVE
 COMMENCING  ON THE DATE THAT SUCH EMPLOYEE WAS DIAGNOSED WITH A QUALIFY-
 ING WORLD TRADE CENTER CONDITION REGARDLESS OF WHETHER SUCH  OFFICER  OR
 EMPLOYEE  WAS  EMPLOYED  BY HIS OR HER CURRENT EMPLOYER AT THE TIME THAT
 SUCH OFFICER OR EMPLOYEE PARTICIPATED  IN  WORLD  TRADE  CENTER  RESCUE,
 RECOVERY OR CLEANUP OPERATIONS. THE OFFICER OR EMPLOYEE SHALL BE COMPEN-
 SATED  AT  HIS  OR  HER REGULAR RATE OF PAY FOR THOSE REGULAR WORK HOURS
 DURING WHICH THE OFFICER OR EMPLOYEE IS ABSENT  FROM  WORK.  SUCH  LEAVE
 SHALL  BE PROVIDED WITHOUT LOSS OF AN OFFICER OR EMPLOYEE'S ACCRUED SICK
 LEAVE.
   (B) A PUBLIC EMPLOYER SHALL NOT  TAKE  ANY  ADVERSE  PERSONNEL  ACTION
 AGAINST  A  PUBLIC  EMPLOYEE REGARDING THE EMPLOYEE'S EMPLOYMENT BECAUSE
 EITHER (I) THE EMPLOYEE UTILIZES, OR REQUESTS TO UTILIZE, SICK LEAVE  OR
 ANY  OTHER AVAILABLE LEAVE DUE TO A QUALIFYING WORLD TRADE CENTER CONDI-
 TION, AS SUCH TERM IS DEFINED IN  SECTION  TWO  OF  THE  RETIREMENT  AND
 SOCIAL  SECURITY  LAW,  OR  (II)  THE  EMPLOYEE  UTILIZES OR REQUESTS TO
 UTILIZE LINE OF DUTY SICK LEAVE PROVIDED BY THIS SECTION.
   (C) FOR PURPOSES OF THIS SECTION, AN "ADVERSE PERSONNEL ACTION"  MEANS
 ANY  DISCIPLINE,  INCLUDING  ISSUING  A NOTICE OF DISCIPLINE, DISCHARGE,
 SUSPENSION, DEMOTION, PENALIZATION, OR DISCRIMINATION AGAINST AN EMPLOY-
 EE UTILIZING LINE OF DUTY SICK LEAVE PURSUANT TO SUBDIVISION (A) OF THIS
 SECTION.  NOTHING IN THIS SECTION SHALL LIMIT AN EMPLOYER'S POWER PURSU-
 ANT TO ANOTHER PROVISION OF LAW TO DISCIPLINE AN OFFICER OR EMPLOYEE  BY
 TERMINATION,  REDUCTION  OF SALARY, OR ANY OTHER APPROPRIATE MEASURE; TO
 TERMINATE AN APPOINTEE WHO HAS NOT COMPLETED  HIS  OR  HER  PROBATIONARY
 TERM; AND TO APPLY FOR ORDINARY OR ACCIDENT DISABILITY RETIREMENT FOR AN
 OFFICER OR EMPLOYEE.
   § 6. The commissioner of the department of civil service, in consulta-
 tion  with  the state comptroller and the commissioner of the department
 of taxation and finance,  shall  promulgate  rules  and  regulations  to
 assist  with the implementation of section 92-d of the general municipal
 law.  Such rules and regulations shall be issued no later than  90  days
 after  this  act  shall  have  become  a  law. Notwithstanding any other
 provisions to the contrary in the state  administrative  procedure  act,
 such  rules  and  regulations  may  be  adopted on an emergency basis if
 necessary to meet such 90-day deadline.
   § 7. The commissioner of the department of taxation  and  finance,  in
 consultation  with the state comptroller, shall issue guidance regarding
 the tax treatment to officers and employees who have  received  restored
 sick  leave  no later than sixty days after this act shall have become a
 law.
   § 8. This act shall take effect immediately; provided that section one
 of this act shall be deemed to have been in full force and effect on the
 same date as chapter 273 of the laws of 2017; and provided further  that
 this  act  shall apply to all claims for reimbursement filed pursuant to
 section 92-d of the general municipal law, as amended by this  act;  and
 provided further, that any officer or employee who is currently employed
 by  a  city  with a population of one million or more who has been diag-
 nosed with a qualifying World Trade Center condition and is  using  sick
 leave  due  to  such  condition shall receive a restoration of such sick
 leave retroactive to the date such officer  or  employee  was  diagnosed
 with a qualifying World Trade Center condition.