S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9523
 
                           I N  A S S E M B L Y
 
                              March 16, 2022
                                ___________
 
 Introduced  by M. of A. EPSTEIN -- read once and referred to the Commit-
   tee on Labor
 
 AN ACT to amend the labor law, in relation to certification  of  employ-
   ment  with public service employers for purposes of the federal public
   service loan forgiveness  program;  and  to  amend  the  tax  law,  in
   relation  to excluding from gross income certain student loan forgive-
   ness awards

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The labor law is amended by adding a new article 34 to read
 as follows:
                                ARTICLE 34
                CERTIFICATION OF PUBLIC SERVICE EMPLOYMENT
 SECTION 1000. DEFINITIONS.
         1001. HOURS WORKED AND FULL-TIME EMPLOYMENT.
         1002. CERTIFYING EMPLOYMENT.
   § 1000. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE:
   1.  "CERTIFYING  EMPLOYMENT"  MEANS  EITHER  COMPLETING  THE  EMPLOYER
 SECTIONS OF THE PUBLIC SERVICE LOAN FORGIVENESS  FORM  OR  SHARING  DATA
 DIRECTLY  WITH THE U.S.  DEPARTMENT OF EDUCATION THAT CORRESPONDS TO THE
 INFORMATION REQUIRED FOR THE PUBLIC SERVICE LOAN FORGIVENESS FORM.
   2. "EMPLOYEE" MEANS SOMEONE WHO WORKS FOR A PUBLIC  SERVICE  EMPLOYER,
 REGARDLESS OF WHETHER THE PUBLIC SERVICE EMPLOYER CONSIDERS THAT WORK TO
 BE FULL-TIME OR PART-TIME, CONTINGENT, OR CONTRACTED.
   3.  "FULL-TIME"  FOR  THE  PURPOSE OF CERTIFYING EMPLOYMENT ONLY MEANS
 WORKING AT LEAST THIRTY HOURS PER WEEK OR AT LEAST THIRTY HOURS PER WEEK
 THROUGHOUT A CONTRACTUAL OR EMPLOYMENT PERIOD OF AT LEAST  EIGHT  MONTHS
 IN A TWELVE-MONTH PERIOD, SUCH AS ELEMENTARY AND SECONDARY SCHOOL TEACH-
 ERS.
   4.  "PUBLIC  SERVICE  EMPLOYER" MEANS ANY STATE, COUNTY, CITY OR OTHER
 LOCAL GOVERNMENT EMPLOYER, INCLUDING ANY OFFICE, DEPARTMENT, INDEPENDENT
 AGENCY, SCHOOL DISTRICT, PUBLIC COLLEGE  OR  UNIVERSITY  SYSTEM,  PUBLIC
 LIBRARY  SYSTEM, AUTHORITY, OR OTHER BODY, INCLUDING THE LEGISLATURE AND
 THE JUDICIARY. THIS TERM SHALL ALSO MEAN ANY EMPLOYER THAT HAS  RECEIVED
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD14644-04-2
 A. 9523                             2
 
 DESIGNATION  AS  A TAX-EXEMPT ORGANIZATION PURSUANT TO SECTION 501(C)(3)
 OF THE U.S. INTERNAL REVENUE CODE. THIS TERM DOES NOT INCLUDE A  FEDERAL
 OR TRIBAL NATION GOVERNMENT ORGANIZATION, AGENCY, OR ENTITY.
   5.  "PUBLIC  SERVICE LOAN FORGIVENESS FORM" MEANS THE FORM USED BY THE
 U.S. DEPARTMENT OF EDUCATION TO CERTIFY AN INDIVIDUAL'S EMPLOYMENT AT  A
 PUBLIC  SERVICE  ORGANIZATION AND DETERMINE ELIGIBILITY FOR THE PURPOSES
 OF THE PUBLIC SERVICE LOAN FORGIVENESS PROGRAM.
   6. "PUBLIC SERVICE LOAN FORGIVENESS PROGRAM" MEANS  THE  FEDERAL  LOAN
 FORGIVENESS  PROGRAM  ESTABLISHED  PURSUANT  TO  20  U.S.C. 1087E(M) AND
 ADMINISTERED PURSUANT TO 34 C.F.R 685.219, AS OF THE EFFECTIVE  DATE  OF
 THIS ARTICLE.
   §  1001.  HOURS  WORKED  AND FULL-TIME EMPLOYMENT. THE FOLLOWING SHALL
 APPLY FOR THE PURPOSES OF CERTIFYING EMPLOYMENT FOR THE PURPOSES OF  THE
 PUBLIC  SERVICE  LOAN  FORGIVENESS  PROGRAM ONLY AND SHALL HAVE NO OTHER
 APPLICABILITY FOR PUBLIC SERVICE EMPLOYERS AND THEIR EMPLOYEES.
   1. FOR FACULTY OR TEACHER EMPLOYEES, A PUBLIC SERVICE  EMPLOYER  SHALL
 CREDIT  3.35  HOURS  WORKED  FOR EACH HOUR OF LECTURE OR CLASSROOM TIME.
 THIS SUBDIVISION DOES NOT SUPERSEDE ANY GREATER ADJUSTMENT FACTOR ESTAB-
 LISHED BY A COLLECTIVE BARGAINING AGREEMENT OR EMPLOYER POLICY IN RECOG-
 NITION OF ADDITIONAL WORK ASSOCIATED WITH LECTURE OR CLASSROOM TIME  FOR
 THE PURPOSE OF THE PUBLIC SERVICE LOAN FORGIVENESS PROGRAM.
   2.  WHEN DETERMINING WHETHER AN EMPLOYEE IS CONSIDERED "FULL-TIME," AS
 THAT TERM IS DEFINED IN THIS ARTICLE,  FOR  THE  PURPOSE  OF  CERTIFYING
 EMPLOYMENT  FOR  THE  PUBLIC  SERVICE  LOAN  FORGIVENESS PROGRAM ONLY, A
 PUBLIC SERVICE EMPLOYER SHALL NOT TREAT ANY ADJUSTED TOTAL HOURS  WORKED
 PURSUANT  TO  SUBDIVISION  ONE  OF  THIS  SECTION DIFFERENTLY FROM HOURS
 WORKED WITHOUT AN ADJUSTMENT FACTOR.
   3. FOR THE PURPOSE OF CERTIFYING EMPLOYMENT  ONLY,  A  PUBLIC  SERVICE
 EMPLOYER  SHALL  CONSIDER  AS "FULL-TIME" ANY EMPLOYEE WHO SATISFIES THE
 DEFINITION OF "FULL-TIME" PROVIDED IN THIS ARTICLE.
   § 1002. CERTIFYING EMPLOYMENT. 1. SHOULD THE U.S. DEPARTMENT OF EDUCA-
 TION PERMIT PUBLIC SERVICE EMPLOYERS TO CERTIFY EMPLOYMENT FOR  PAST  OR
 PRESENT  INDIVIDUAL  EMPLOYEES  OR GROUPS OF EMPLOYEES DIRECTLY WITH THE
 U.S. DEPARTMENT  OF  EDUCATION  OR  ITS  AGENTS,  NOTWITHSTANDING  OTHER
 PROVISIONS  OF LAW, A PUBLIC SERVICE EMPLOYER SHALL BE PERMITTED TO SEND
 TO THE U.S.   DEPARTMENT OF EDUCATION  OR  ITS  AGENTS  THE  INFORMATION
 NECESSARY FOR EMPLOYMENT CERTIFICATION.
   2.  IF  A PUBLIC SERVICE EMPLOYER DOES NOT DIRECTLY CERTIFY EMPLOYMENT
 WITH THE U.S. DEPARTMENT OF EDUCATION PURSUANT  TO  SUBDIVISION  ONE  OF
 THIS  SECTION, THE PUBLIC SERVICE EMPLOYER SHALL ANNUALLY PROVIDE NOTICE
 OF RENEWAL AND A COPY OF THE PUBLIC SERVICE LOAN FORGIVENESS  FORM  WITH
 THE  EMPLOYER  INFORMATION  AND EMPLOYMENT CERTIFICATION SECTIONS OF THE
 FORM ALREADY COMPLETED TO:
   A. AN EMPLOYEE WHO REQUESTS A PUBLIC SERVICE LOAN FORGIVENESS FORM;
   B. ANY CURRENT EMPLOYEE FOR  WHOM  THE  PUBLIC  SERVICE  EMPLOYER  HAS
 PREVIOUSLY CERTIFIED EMPLOYMENT; AND
   C.  AN  EMPLOYEE WHO IS ENDING HIS OR HER WORK WITH THE PUBLIC SERVICE
 EMPLOYER.
   THE PARTIALLY COMPLETED FORM SHOULD REFLECT EMPLOYMENT FOR  THE  PRIOR
 CALENDAR  YEAR,  AND MAY REFLECT LONGER PERIODS OF EMPLOYMENT, AS NECES-
 SARY.
   3. A PUBLIC SERVICE EMPLOYER SHALL NOT UNREASONABLY DELAY IN  CERTIFY-
 ING EMPLOYMENT.
   4.  NOTHING  IN  THIS  SECTION SHALL PREVENT A PUBLIC SERVICE EMPLOYER
 FROM SEEKING PERMISSION FROM ITS EMPLOYEES  PRIOR  TO  CERTIFYING  THEIR
 EMPLOYMENT.
 A. 9523                             3
 
   § 2. Subsection (c) of section 612 of the tax law is amended by adding
 a new paragraph 46 to read as follows:
   (46) THE AMOUNT OF ANY STUDENT LOAN FORGIVENESS AWARD MADE PURSUANT TO
 THE FEDERAL HIGHER EDUCATION ACT OF 1965.
   § 3. This act shall take effect immediately; provided that:
   a. public service employers shall be required to comply with paragraph
 a of subdivision 2 of section 1002 of the labor law as added by this act
 no later than sixty days after such effective date; and
   b. public service employers shall be required to comply with paragraph
 b of subdivision 2 of section 1002 of the labor law as added by this act
 no later than January 1, 2023.

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9523--A
 
                           I N  A S S E M B L Y
 
                              March 16, 2022
                                ___________
 
 Introduced  by  M.  of  A.  EPSTEIN,  ENGLEBRIGHT,  STECK, SIMON, AUBRY,
   WALLACE, CLARK,  SAYEGH,  SILLITTI,  DAVILA,  BURDICK,  REYES,  GIBBS,
   SOLAGES,  ABINANTI, CRUZ, THIELE, GLICK, L. ROSENTHAL -- read once and
   referred to the Committee on Labor -- 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 labor law, in relation to certification  of  employ-
   ment  with public service employers for purposes of the federal public
   service loan forgiveness program
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The labor law is amended by adding a new article 34 to read
 as follows:
                                ARTICLE 34
                CERTIFICATION OF PUBLIC SERVICE EMPLOYMENT
 SECTION 1000. DEFINITIONS.
         1001. HOURS WORKED AND FULL-TIME EMPLOYMENT.
         1002. CERTIFYING EMPLOYMENT.
   § 1000. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE:
   1.  "CERTIFYING  EMPLOYMENT"  MEANS  EITHER  COMPLETING  THE  EMPLOYER
 SECTIONS OF THE PUBLIC SERVICE LOAN FORGIVENESS  FORM  OR  SHARING  DATA
 DIRECTLY  WITH THE U.S.  DEPARTMENT OF EDUCATION THAT CORRESPONDS TO THE
 INFORMATION REQUIRED FOR THE PUBLIC SERVICE LOAN FORGIVENESS FORM.
   2. "EMPLOYEE" MEANS SOMEONE WHO WORKS FOR A PUBLIC  SERVICE  EMPLOYER,
 REGARDLESS OF WHETHER THE PUBLIC SERVICE EMPLOYER CONSIDERS THAT WORK TO
 BE FULL-TIME OR PART-TIME, CONTINGENT, OR CONTRACTED.
   3.  "FULL-TIME"  FOR  THE  PURPOSE OF CERTIFYING EMPLOYMENT ONLY MEANS
 WORKING AT LEAST AN AVERAGE OF THIRTY HOURS PER  WEEK  OR  AT  LEAST  AN
 AVERAGE  OF THIRTY HOURS PER WEEK THROUGHOUT A CONTRACTUAL OR EMPLOYMENT
 PERIOD OF AT LEAST EIGHT  MONTHS  IN  A  TWELVE-MONTH  PERIOD,  SUCH  AS
 ELEMENTARY AND SECONDARY SCHOOL TEACHERS, PROVIDED, HOWEVER, THAT SHOULD
 THE  U.S.  DEPARTMENT  OF  EDUCATION ADOPT A LOWER HOURLY STANDARD, THAT
 STANDARD SHALL APPLY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14644-06-2
              

 A. 9523--A                          2
 
   4. "PUBLIC SERVICE EMPLOYER" MEANS ANY EMPLOYER DESIGNATED AS A PUBLIC
 SERVICE ORGANIZATION OR EMPLOYER BY THE U.S. DEPARTMENT OF EDUCATION FOR
 THE PURPOSE OF THE PUBLIC SERVICE LOAN  FORGIVENESS  PROGRAM.  THE  TERM
 SHALL  INCLUDE ANY STATE, COUNTY, CITY OR OTHER LOCAL GOVERNMENT EMPLOY-
 ER,   INCLUDING  ANY  OFFICE,  DEPARTMENT,  INDEPENDENT  AGENCY,  SCHOOL
 DISTRICT, PUBLIC COLLEGE OR UNIVERSITY SYSTEM,  PUBLIC  LIBRARY  SYSTEM,
 AUTHORITY,  OR  OTHER BODY, INCLUDING THE LEGISLATURE AND THE JUDICIARY,
 AS WELL AS ANY EMPLOYER THAT HAS RECEIVED DESIGNATION  AS  A  TAX-EXEMPT
 ORGANIZATION  PURSUANT TO SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE
 CODE.  FOR THE PURPOSES OF THIS ARTICLE, THIS TERM DOES  NOT  INCLUDE  A
 FEDERAL OR TRIBAL NATION GOVERNMENT ORGANIZATION, AGENCY, OR ENTITY.
   5.  "PUBLIC  SERVICE LOAN FORGIVENESS FORM" MEANS THE FORM USED BY THE
 U.S. DEPARTMENT OF EDUCATION TO CERTIFY AN INDIVIDUAL'S EMPLOYMENT AT  A
 PUBLIC  SERVICE  ORGANIZATION AND DETERMINE ELIGIBILITY FOR THE PURPOSES
 OF THE PUBLIC SERVICE LOAN FORGIVENESS PROGRAM.
   6. "PUBLIC SERVICE LOAN FORGIVENESS PROGRAM" MEANS  THE  FEDERAL  LOAN
 FORGIVENESS  PROGRAM  ESTABLISHED  PURSUANT  TO  20  U.S.C. 1087E(M) AND
 ADMINISTERED PURSUANT TO 34 C.F.R 685.219, AS OF THE EFFECTIVE  DATE  OF
 THIS ARTICLE.
   §  1001.  HOURS  WORKED  AND FULL-TIME EMPLOYMENT. THE FOLLOWING SHALL
 APPLY FOR THE PURPOSES OF CERTIFYING EMPLOYMENT FOR THE PURPOSES OF  THE
 PUBLIC  SERVICE  LOAN  FORGIVENESS  PROGRAM ONLY AND SHALL HAVE NO OTHER
 APPLICABILITY FOR PUBLIC SERVICE EMPLOYERS AND THEIR EMPLOYEES.
   1. FOR FACULTY OR TEACHER EMPLOYEES, A PUBLIC SERVICE EMPLOYER  CERTI-
 FYING  EMPLOYMENT  AFTER  THE  EFFECTIVE  DATE OF THIS SUBDIVISION SHALL
 CREDIT 3.35 HOURS WORKED FOR EACH HOUR OF  LECTURE  OR  CLASSROOM  TIME,
 REGARDLESS  OF  WHEN THE HOURS WERE WORKED, INCLUDING HOURS WORKED PRIOR
 TO THE EFFECTIVE DATE OF THIS SUBDIVISION.   THIS SUBDIVISION  DOES  NOT
 SUPERSEDE  ANY  GREATER  ADJUSTMENT  FACTOR  ESTABLISHED BY A COLLECTIVE
 BARGAINING AGREEMENT OR EMPLOYER POLICY  IN  RECOGNITION  OF  ADDITIONAL
 WORK  ASSOCIATED  WITH  LECTURE OR CLASSROOM TIME FOR THE PURPOSE OF THE
 PUBLIC SERVICE LOAN FORGIVENESS PROGRAM.
   2. WHEN DETERMINING WHETHER AN EMPLOYEE IS CONSIDERED "FULL-TIME,"  AS
 THAT  TERM  IS  DEFINED  IN  THIS ARTICLE, FOR THE PURPOSE OF CERTIFYING
 EMPLOYMENT FOR THE PUBLIC  SERVICE  LOAN  FORGIVENESS  PROGRAM  ONLY,  A
 PUBLIC  SERVICE EMPLOYER SHALL NOT TREAT ANY ADJUSTED TOTAL HOURS WORKED
 PURSUANT TO SUBDIVISION ONE  OF  THIS  SECTION  DIFFERENTLY  FROM  HOURS
 WORKED WITHOUT AN ADJUSTMENT FACTOR.
   3.  FOR  THE  PURPOSE  OF CERTIFYING EMPLOYMENT ONLY, A PUBLIC SERVICE
 EMPLOYER SHALL CONSIDER AS "FULL-TIME" ANY EMPLOYEE  WHO  SATISFIES  THE
 DEFINITION OF "FULL-TIME" PROVIDED IN THIS ARTICLE.
   § 1002. CERTIFYING EMPLOYMENT. 1. SHOULD THE U.S. DEPARTMENT OF EDUCA-
 TION  PERMIT  PUBLIC SERVICE EMPLOYERS TO CERTIFY EMPLOYMENT FOR PAST OR
 PRESENT INDIVIDUAL EMPLOYEES OR GROUPS OF EMPLOYEES  DIRECTLY  WITH  THE
 U.S.  DEPARTMENT  OF  EDUCATION  OR  ITS  AGENTS,  NOTWITHSTANDING OTHER
 PROVISIONS OF LAW, A PUBLIC SERVICE EMPLOYER SHALL BE PERMITTED TO  SEND
 TO  THE  U.S.    DEPARTMENT  OF  EDUCATION OR ITS AGENTS THE INFORMATION
 NECESSARY FOR EMPLOYMENT CERTIFICATION.
   2. IF A PUBLIC SERVICE EMPLOYER DOES NOT DIRECTLY  CERTIFY  EMPLOYMENT
 WITH  THE  U.S.  DEPARTMENT  OF EDUCATION PURSUANT TO SUBDIVISION ONE OF
 THIS SECTION, THE PUBLIC SERVICE EMPLOYER SHALL ANNUALLY PROVIDE  NOTICE
 OF  RENEWAL  AND A COPY OF THE PUBLIC SERVICE LOAN FORGIVENESS FORM WITH
 THE EMPLOYER INFORMATION AND EMPLOYMENT CERTIFICATION  SECTIONS  OF  THE
 FORM ALREADY COMPLETED TO:
   A. AN EMPLOYEE WHO REQUESTS A PUBLIC SERVICE LOAN FORGIVENESS FORM;
 A. 9523--A                          3

   B.  ANY  CURRENT  EMPLOYEE  FOR  WHOM  THE PUBLIC SERVICE EMPLOYER HAS
 PREVIOUSLY CERTIFIED EMPLOYMENT; AND
   C.  AN  EMPLOYEE WHO IS ENDING HIS OR HER WORK WITH THE PUBLIC SERVICE
 EMPLOYER.
   THE PARTIALLY COMPLETED FORM SHOULD REFLECT EMPLOYMENT FOR  THE  PRIOR
 CALENDAR  YEAR,  AND MAY REFLECT LONGER PERIODS OF EMPLOYMENT, AS NECES-
 SARY.
   3. A PUBLIC SERVICE EMPLOYER SHALL NOT UNREASONABLY DELAY IN  CERTIFY-
 ING EMPLOYMENT.
   4.  NOTHING  IN  THIS  SECTION SHALL PREVENT A PUBLIC SERVICE EMPLOYER
 FROM SEEKING PERMISSION FROM ITS EMPLOYEES  PRIOR  TO  CERTIFYING  THEIR
 EMPLOYMENT.
   § 2. This act shall take effect immediately; provided that:
   a. public service employers shall be required to comply with paragraph
 a  of subdivision 2 of section 1002 of the labor law as added by section
 one of this act no later than sixty days after such effective date; and
   b. public service employers shall be required to comply with paragraph
 b of subdivision 2 of section 1002 of the labor law as added by  section
 one of this act no later than January 1, 2023.