NY State Senate Bill 2021-S4743

Senate Bill S4743

2021-2022 Legislative Session

Expands family leave eligibility to include participation in remote learning for certain employees who are the parents or guardians of certain children

download bill text pdf

Archive: Last Bill Status - In Senate Committee Labor Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to labor
Feb 10, 2021	referred to labor

co-Sponsors

2021-S4743 (ACTIVE) - Details

Current Committee:: Senate Labor
Law Section:: Workers' Compensation Law
Laws Affected:: Amd §§201, 203, 204, 205, 206 & 214, Work Comp L; add §209-a, Tax L
Versions Introduced in 2023-2024 Legislative Session:: S5446

2021-S4743 (ACTIVE) - Summary

Expands family leave eligibility to include participation in remote learning for certain employees who are the parents or guardians of certain children.

2021-S4743 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4743

SPONSOR: JACKSON
 
TITLE OF BILL:

An act to amend the workers' compensation law and the tax law, in
relation to expanding family leave eligibility to include participation
in remote learning for certain employees who are the parents or guardi-
ans of certain children

 
PURPOSE:

The purpose of this bill is to address the disparate impact that the
COVID-19 impact has had and will continue to have on parents, especially
single parents, that act as the primary caregiver for their children.

 
SUMMARY OF PROVISIONS:

Section 1 amends subdivision 15 of Section 201 of the Workers' Compen-
sation Law to amend the definition of "Family leave" to include
instances where an employee participates in remote learning for their

child under the age of 12 or over 12 if the child has special learning
needs or has a medical or developmental disability that requires accom-
modations. The child's school must also be physically closed during a
pandemic or during a declared state disaster emergency as defined under
Section 28 of the Executive Law or when the child participates in remote
learning as a result of a declared state disaster emergency as defined
under Section 28 of the Executive Law.

Section 2 amends Section 203 of the Workers' Compensation Law to require
the commissioner to promulgate rules and regulations regarding the
eligibility of an employee to take family leave to participate in remote
learning in order to care for their child.

Section 3 adds a new paragraph (a-1) to subdivision 2 of Section 204 of
the Workers' Compensation Law to provide that family leave pursuant to
this new section shall be taken on an hourly basis that shall not exceed
a total of 480 hours in a single covered period and shall 67% of the
employee's average weekly wage but shall not exceed 67% of the New York
State average weekly wage in effect.  Additionally, family leave bene-
fits taken pursuant to paragraph (d) of subdivision 15 of Section 201 of
the Workers' Compensation Law will not count against maximum duration of
benefits for other family leave provisions under paragraph (a) of subdi-
vision 15 of Section 201 of the Workers' Compensation Law. Family leave
benefits taken pursuant to paragraphs (a), (b), and (c) of subdivision
15 of Section 201 of the Workers' Compensation Law will not count
against maximum duration of benefits for other family leave provisions
under paragraph (d) of subdivision 15 of Section 201 of the Workers'
Compensation Law. Further, benefits payable under this section shall be
paid out of a remote learning account in the fund under Section 214 of
the Workers' Compensation Law. Family leave benefits taken pursuant to
paragraph (d) of subdivision 15 of Section 201 of the Workers' Compen-
sation Law will not be paid by any insurance carrier, employer, or plan
under Section 211 of the Workers' Compensation Law. The Workers' Compen-
sation Board will be responsible for claiming and administering benefits
under this remote learning account.

Section 4 amends paragraph (b) of subdivision 3 of Section 205 of the
Workers' Compensation Law to provide that for any day of disability or
family leave during which the employee performed work for remuneration
or profit, provided however, that this shall not apply to family leave
taken when the employee participates in remote learning activities for
their child.

Section 5 amends paragraph (d) of subdivision 3 of Section 206 of the
Workers' Compensation Law to provide that for any day in which a claim-
ant works at least part of that day for remuneration or profit for the
covered employer or for any other employer while working for remunera-
tion or profit, provided however, that this shall not apply to employees
that participate in remote learning activities for their child.

Section 6 amends the opening paragraph of Section 214 of the Workers'
Compensation Law to provide for the creation of a remote learning subac-
count that will provide for family leave benefits under paragraph (a-1)
of subdivision 2 of Section 214 of the Workers' Compensation Law. Funds
deposited in the remote learning account pursuant to Section 209-A of
the Tax Law shall not be commingled with other other assets of the fund
and shall not be used in calculating assets of the fund for the purpose
of subdivisions 2 and 3 of Section 214 of the Workers' Compensation Law.

Section 7 adds a new Section 209-A of the Tax Law to create a remote
learning surcharge of 4% on the corporate franchise tax. The funds
derived from this remote learning surcharge shall be deposited in the
remote learning account created under paragraph (a-1) of subdivision 2
of Section 214 of the Workers' Compensation Law.

Section 8 is the effective date.

 
JUSTIFICATION:

Throughout the COVID-19 pandemic, many parents, particularly single
parents, have been primarily parenting and co-teaching their children
while working full-time. Distance learning has required parents to be
more actively engaged in their child's academic experience. This is even
more so for parents with a child that has special learning needs or
medical or developmental needs.

During this pandemic, parents have been forced to act as primary care-
givers and co-teachers while working full-time without the opportunity
for reduced work hours. This model is unsustainable as it will lead to
the deterioration of the physical and mental health of parents. Asking
working parents to choose between their child's education and health and
their own professional growth and development or their ability to
economically provide for their family presents an untenable situation.

This legislation is designed to alleviate this problem by allowing
parents to take family leave at their hourly or salaried rate to engage
in remote learning activities with their child so that the child may
receive an education during this pandemic or during a declared state of
emergency where the child's school is physically closed or where the
child participates in remote learning as a result of a declared state of
emergency even if the school has partially or fully physically reopened.
Parents will not be forced to choose between their child's education and
their careers.

 
LEGISLATIVE HISTORY:

2019-2020: S.8919-A - Amend and Recommit to Rules/A.10977-A - Amend and
Recommit to Labor

 
STATE AND LOCAL FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2021-S4743 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4743
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 10, 2021
                                ___________
 
 Introduced  by  Sen. JACKSON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Labor
 
 AN ACT to amend the workers'  compensation  law  and  the  tax  law,  in
   relation  to  expanding  family  leave  eligibility to include partic-
   ipation in remote learning for certain employees who are  the  parents
   or guardians of certain children
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 15 of section 201 of the workers'  compensation
 law, as added by section 2 of part SS of chapter 54 of the laws of 2016,
 is amended to read as follows:
   15.  "Family  leave"  shall  mean  any leave taken by an employee from
 work:   (a) to participate in  providing  care,  including  physical  or
 psychological  care,  for a family member of the employee made necessary
 by a serious health condition of the family member; or (b) to bond  with
 the  employee's  child  during the first twelve months after the child's
 birth, or the first twelve months after the placement of the  child  for
 adoption  or foster care with the employee; or (c) because of any quali-
 fying exigency as interpreted under the family and medical leave act, 29
 U.S.C.S § 2612(a)(1)(e) and 29 C.F.R. S.825.126(a)(1)-(8),  arising  out
 of  the  fact that the spouse, domestic partner, child, or parent of the
 employee is on active duty (or has been notified of an impending call or
 order to active duty) in the armed forces of the United States;  OR  (D)
 TO  PARTICIPATE  IN REMOTE LEARNING WHERE THE EMPLOYEE HAS A CHILD UNDER
 THE AGE OF TWELVE OR OVER THE AGE OF TWELVE  WHO  HAS  SPECIAL  LEARNING
 NEEDS OR HAS A MEDICAL OR DEVELOPMENTAL DISABILITY REQUIRING SERVICES OR
 ACCOMMODATIONS,  AND  THE SCHOOL SUCH CHILD ATTENDS IS PHYSICALLY CLOSED
 DURING A PANDEMIC OR DECLARED STATE DISASTER EMERGENCY AS DEFINED  UNDER
 SECTION TWENTY-EIGHT OF THE EXECUTIVE LAW OR WHEN THE CHILD PARTICIPATES
 IN REMOTE LEARNING AS A RESULT OF A DECLARED STATE OF DISASTER EMERGENCY
 AS DEFINED UNDER SECTION TWENTY-EIGHT OF THE EXECUTIVE LAW.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD02355-07-1

 S. 4743                             2
 
   §  2.  Section  203  of  the  workers' compensation law, as amended by
 section 3 of part SS of chapter 54 of the laws of 2016,  is  amended  to
 read as follows:
   §  203.  1.  Employees eligible for benefits under section two hundred
 four of this article. Employees in employment of a covered employer  for
 four  or  more  consecutive weeks and employees in employment during the
 work period usual to and available during such four or more  consecutive
 weeks  in any trade or business in which they are regularly employed and
 in which hiring from day to day of such employees is the  usual  employ-
 ment  practice  shall be eligible for disability benefits as provided in
 section two hundred four of this article. Employees in employment  of  a
 covered  employer for twenty-six or more consecutive weeks and employees
 in employment during the work period usual to and available during  such
 twenty-six  or  more consecutive weeks in any trade or business in which
 they are regularly employed and in which hiring from day to day of  such
 employees  is the usual employment practice shall be eligible for family
 leave benefits as provided in section two hundred four of this  article.
 Every such employee shall continue to be eligible for family leave bene-
 fits only during employment with a covered employer. Every such employee
 shall  continue  to  be  eligible  for  disability  benefits during such
 employment and for a period of four weeks after such  employment  termi-
 nates regardless of whether the employee performs any work for remunera-
 tion or profit in non-covered employment. If during such four week peri-
 od the employee performs any work for remuneration or profit for another
 covered employer the employee shall become eligible for disability bene-
 fits immediately with respect to that employment. In addition every such
 employee  who has previously completed four or more consecutive weeks in
 employment with the covered employer for purposes  of  disability  bene-
 fits,  or  twenty-six  or  more consecutive weeks in employment with the
 covered employer for purposes of paid family leave, and returns to  work
 with  the  same  employer  after an agreed and specified unpaid leave of
 absence or vacation without pay shall become eligible for benefits imme-
 diately with respect to such employment. An employee who during a period
 in which he or she is eligible to receive benefits under subdivision two
 of section two hundred seven of this article returns to employment  with
 a  covered employer and an employee who is currently receiving unemploy-
 ment insurance benefits or benefits under section two hundred  seven  of
 this article and who returns to employment with a covered employer shall
 become eligible for disability benefits immediately with respect to such
 employment. An employee regularly in the employment of a single employer
 on  a  work  schedule  less  than  the employer's normal work week shall
 become eligible for disability leave benefits on the twenty-fifth day of
 such regular employment and for purposes of paid family leave an employ-
 er shall become eligible for benefits on the one  hundred  seventy-fifth
 day of such regular employment. An employee who is eligible for disabil-
 ity  and  family  leave benefits in the employment of a covered employer
 shall not be deemed, for the purposes of  this  article,  to  have  such
 employment terminated during any period he or she is eligible to receive
 benefits  under section two hundred four of this article with respect to
 such employment.
   2. THE CHAIRMAN  SHALL  PROMULGATE  RULES  AND  REGULATIONS  REGARDING
 ELIGIBILITY OF AN EMPLOYEE FOR FAMILY LEAVE PURSUANT TO PARAGRAPH (D) OF
 SUBDIVISION  FIFTEEN  OF  SECTION  TWO HUNDRED ONE OF THIS ARTICLE WHICH
 SHALL INCLUDE BUT NOT BE LIMITED TO:
   (A) LIMITING ELIGIBILITY FOR SUCH FAMILY LEAVE TO PERIODS WHERE SCHOOL
 IS IN SESSION; AND

 S. 4743                             3
 
   (B) LIMITING THE ELIGIBILITY FOR SUCH FAMILY LEAVE TO  ONE  PARENT  OR
 LEGAL GUARDIAN PER HOUSEHOLD CONCURRENTLY.
   §  3. Subdivision 2 of section 204 of the workers' compensation law is
 amended by adding a new paragraph (a-1) to read as follows:
   (A-1) (I) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, FAMILY
 LEAVE TAKEN PURSUANT TO PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF  SECTION
 TWO  HUNDRED ONE OF THIS ARTICLE SHALL BE TAKEN ON AN HOURLY BASIS WHICH
 SHALL NOT EXCEED A TOTAL OF  FOUR  HUNDRED  EIGHTY  HOURS  IN  A  SINGLE
 COVERED  PERIOD AND SHALL BE SIXTY-SEVEN PERCENT OF THE EMPLOYEE'S AVER-
 AGE WEEKLY WAGE BUT SHALL NOT EXCEED SIXTY-SEVEN PERCENT OF THE NEW YORK
 STATE AVERAGE WEEKLY WAGE IN EFFECT.  FAMILY LEAVE BENEFITS TAKEN PURSU-
 ANT TO PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF SECTION TWO  HUNDRED  ONE
 OF  THIS  ARTICLE  SHALL  NOT BE COUNTED AGAINST THE MAXIMUM DURATION OF
 BENEFITS UNDER PARAGRAPH (A) OF THIS SUBDIVISION. FAMILY LEAVE  BENEFITS
 TAKEN PURSUANT TO PARAGRAPHS (A), (B), AND (C) OF SUBDIVISION FIFTEEN OF
 SECTION  TWO  HUNDRED  ONE  OF  THIS ARTICLE SHALL NOT COUNT AGAINST THE
 MAXIMUM DURATION OF BENEFITS TAKEN PURSUANT TO THIS PARAGRAPH.
   (II) THE BENEFITS PAYABLE UNDER THIS SECTION FOR FAMILY LEAVE BENEFITS
 TAKEN PURSUANT TO PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF   SECTION  TWO
 HUNDRED  ONE  OF  THIS  ARTICLE SHALL BE PAID BY THE CHAIRMAN OUT OF ANY
 ASSETS IN THE REMOTE LEARNING ACCOUNT IN THE FUND CREATED BY SECTION TWO
 HUNDRED FOURTEEN OF THIS ARTICLE.  FAMILY LEAVE BENEFITS TAKEN  PURSUANT
 TO  PARAGRAPH  (D)  OF SUBDIVISION FIFTEEN OF SECTION TWO HUNDRED ONE OF
 THIS ARTICLE SHALL NOT BE PAYABLE FROM ANY INSURANCE CARRIER,  EMPLOYER,
 OR  PLAN UNDER SECTION TWO HUNDRED ELEVEN OF THIS ARTICLE.  THE CHAIRMAN
 MAY REQUIRE AN EMPLOYEE CLAIMING BENEFITS UNDER  THIS  SECTION  TO  FILE
 PROOFS  OF  EMPLOYMENT  AND WAGES, AND OTHER PROOFS REASONABLY NECESSARY
 FOR THE CHAIRMAN TO MAKE IN THE  FIRST  INSTANCE  THE  DETERMINATION  OF
 ELIGIBILITY  AND  BENEFIT RIGHTS UNDER THIS SECTION; AND MAY REQUIRE THE
 EMPLOYER OR FORMER EMPLOYER  OR  EMPLOYERS  OF  SUCH  EMPLOYEE  TO  FILE
 REPORTS  OF EMPLOYMENT AND WAGES AND OTHER INFORMATION REASONABLY NECES-
 SARY FOR SUCH DETERMINATION. THE CHAIRMAN MAY MAKE ADMINISTRATIVE  REGU-
 LATIONS  FOR  SUCH  DETERMINATIONS. ANY EMPLOYEE CLAIMING BENEFITS UNDER
 THIS PARAGRAPH WHOSE CLAIM IS REJECTED IN WHOLE OR IN PART BY THE CHAIR-
 MAN, SHALL BE ENTITLED TO REQUEST A REVIEW BY THE BOARD AND  SHALL  HAVE
 ALL  THE  RIGHTS WITH RESPECT TO CONTESTED CLAIMS PROVIDED IN THIS ARTI-
 CLE.
   § 4. Paragraph (b) of subdivision 3 of section  205  of  the  workers'
 compensation  law,  as  amended by section 6 of part SS of chapter 54 of
 the laws of 2016, is amended to read as follows:
   (b) for any day of disability or family leave during which the employ-
 ee performed work for remuneration or  profit,  PROVIDED  HOWEVER,  THAT
 THIS  PARAGRAPH  SHALL NOT APPLY TO FAMILY LEAVE TAKEN PURSUANT TO PARA-
 GRAPH (D) OF SUBDIVISION FIFTEEN OF SECTION  TWO  HUNDRED  ONE  OF  THIS
 ARTICLE;
   §  5.  Paragraph  (d)  of subdivision 3 of section 206 of the workers'
 compensation law, as added by section 7 of part SS of chapter 54 of  the
 laws of 2016, is amended to read as follows:
   (d)  for any day in which claimant works at least part of that day for
 remuneration or profit for the covered employer or for any other employ-
 er while working for remuneration or profit,  for  him  or  herself,  or
 another person or entity, during the same or substantially similar work-
 ing hours as those of the covered employer from which family leave bene-
 fits  are  claimed,  except  that occasional scheduling adjustments with
 respect to secondary employments shall not  prevent  receipt  of  family
 leave benefits, PROVIDED HOWEVER, THAT THIS PARAGRAPH SHALL NOT APPLY TO

 S. 4743                             4
 
 FAMILY  LEAVE  TAKEN PURSUANT TO PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF
 SECTION TWO HUNDRED ONE OF THIS ARTICLE.
   § 6. The opening paragraph of section 214 of the workers' compensation
 law,  as  amended  by section 26 of part GG of chapter 57 of the laws of
 2013, is amended and a new subdivision 4 is added to read as follows:
   There is hereby created a fund which shall be  known  as  the  special
 fund  for  disability  benefits to provide for the payment of disability
 benefits under sections two hundred  seven,  two  hundred  thirteen  and
 attendance  fees  under  section two hundred thirty-two of this article.
 THERE IS HEREBY CREATED A SUBACCOUNT WITHIN THE FUND TO BE KNOWN AS  THE
 REMOTE  LEARNING  ACCOUNT  TO  PROVIDE FOR THE PROVISION OF FAMILY LEAVE
 BENEFITS PURSUANT TO THE PROVISIONS OF PARAGRAPH  (A-1)  OF  SUBDIVISION
 TWO OF SECTION TWO HUNDRED FOUR OF THIS ARTICLE.
   4.  ANY  MONIES DEPOSITED INTO THE REMOTE LEARNING ACCOUNT PURSUANT TO
 SECTION TWO HUNDRED NINE-A OF THE TAX LAW SHALL NOT BE  COMMINGLED  WITH
 ANY  OTHER  ASSETS  OF THE FUND, AND SHALL NOT BE UTILIZED IN THE CALCU-
 LATION OF THE NET ASSETS OF THE FUND FOR THE  PURPOSES  OF  SUBDIVISIONS
 TWO AND THREE OF THIS SECTION.
   §  7.  The tax law is amended by adding a new section 209-a to read as
 follows:
   § 209-A. REMOTE LEARNING SURCHARGE. 1. FOR THE PRIVILEGE OF EXERCISING
 ITS CORPORATE FRANCHISE, OR OF DOING BUSINESS, OR OF EMPLOYING  CAPITAL,
 OR  OF OWNING OR LEASING PROPERTY IN THIS STATE IN A CORPORATE OR ORGAN-
 IZED CAPACITY, OR OF MAINTAINING AN OFFICE IN THIS STATE, OR OF DERIVING
 RECEIPTS FROM ACTIVITY IN THIS STATE, FOR ALL OR ANY PART OF EACH OF ITS
 FISCAL OR CALENDAR YEARS, THERE IS HEREBY IMPOSED ON EVERY  CORPORATION,
 SUBJECT  TO  TAX  UNDER SECTION TWO HUNDRED NINE OF THIS ARTICLE, OR ANY
 RECEIVER, REFEREE, TRUSTEE, ASSIGNEE OR OTHER FIDUCIARY, OR ANY  OFFICER
 OR  AGENT  APPOINTED BY ANY COURT, WHO CONDUCTS THE BUSINESS OF ANY SUCH
 CORPORATION, A TAX SURCHARGE, IN  ADDITION  TO  THE  TAX  IMPOSED  UNDER
 SECTION  TWO HUNDRED NINE OF THIS ARTICLE, TO BE COMPUTED AT THE RATE OF
 FOUR PERCENT OF THE TAX IMPOSED UNDER  SUCH  SECTION  FOR  SUCH  TAXABLE
 YEARS  OR  ANY  PART  OF  SUCH TAXABLE YEARS ENDING ON OR AFTER DECEMBER
 THIRTY-FIRST, TWO THOUSAND TWENTY-ONE AFTER THE DEDUCTION OF ANY CREDITS
 OTHERWISE ALLOWABLE UNDER  THIS  ARTICLE.  HOWEVER,  SUCH  RATE  OF  TAX
 SURCHARGE SHALL BE APPLIED ONLY TO THAT PORTION OF THE TAX IMPOSED UNDER
 SECTION  TWO  HUNDRED  NINE  OF THIS ARTICLE BEFORE THE DEDUCTION OF ANY
 CREDITS OTHERWISE ALLOWABLE UNDER THIS ARTICLE; AND  PROVIDED,  FURTHER,
 THE SURCHARGE COMPUTED ON A COMBINED REPORT SHALL INCLUDE A SURCHARGE ON
 THE  FIXED  DOLLAR  MINIMUM  TAX  FOR  EACH MEMBER OF THE COMBINED GROUP
 SUBJECT TO THE SURCHARGE UNDER THIS SUBDIVISION.
   2. NOTWITHSTANDING ANY CONTRARY PROVISIONS OF STATE OR LOCAL LAW,  THE
 TAX  SURCHARGE  IMPOSED  UNDER  THIS  SECTION  SHALL NOT BE ALLOWED AS A
 DEDUCTION IN THE COMPUTATION OF ANY  TAX  IMPOSED  UNDER  THIS  CHAPTER.
 FURTHERMORE,  THE  CREDITS  OTHERWISE ALLOWABLE UNDER THIS ARTICLE SHALL
 NOT BE ALLOWED AGAINST THE TAX SURCHARGE IMPOSED BY THIS SECTION.
   3. THE PROVISIONS CONCERNING REPORTS UNDER SECTIONS TWO HUNDRED  TEN-C
 AND  TWO HUNDRED ELEVEN SHALL BE APPLICABLE TO THIS SECTION, EXCEPT THAT
 FOR PURPOSES OF AN AUTOMATIC EXTENSION  FOR  SIX  MONTHS  FOR  FILING  A
 REPORT COVERING THE TAX SURCHARGE IMPOSED BY THIS SECTION, SUCH AUTOMAT-
 IC  EXTENSION SHALL BE ALLOWED ONLY IF A TAXPAYER FILES WITH THE COMMIS-
 SIONER AN APPLICATION FOR EXTENSION IN SUCH FORM  AS  SAID  COMMISSIONER
 MAY  PRESCRIBE  BY  REGULATION  AND  PAYS  ON OR BEFORE THE DATE OF SUCH
 FILING IN ADDITION TO ANY OTHER AMOUNTS  REQUIRED  UNDER  THIS  ARTICLE,
 EITHER  NINETY  PERCENT  OF THE ENTIRE TAX SURCHARGE REQUIRED TO BE PAID
 UNDER THIS SECTION FOR THE APPLICABLE PERIOD, OR NOT LESS THAN  THE  TAX

 S. 4743                             5
 
 SURCHARGE SHOWN ON THE TAXPAYER'S RETURN FOR THE PRECEDING TAXABLE YEAR,
 IF  SUCH  PRECEDING  TAXABLE  YEAR  WAS A TAXABLE YEAR OF TWELVE MONTHS;
 PROVIDED, HOWEVER, THAT IN NO EVENT SHALL SUCH AMOUNT BE LESS  THAN  THE
 PRODUCT  OF  THE  FOLLOWING THREE AMOUNTS: (A) THE TAX SURCHARGE RATE IN
 EFFECT FOR THE TAXABLE YEAR PURSUANT TO SUBDIVISION ONE OF THIS SECTION,
 (B) THE FIXED DOLLAR MINIMUM APPLICABLE TO SUCH TAXPAYER  AS  DETERMINED
 UNDER  PARAGRAPH  (D)  OF  SUBDIVISION ONE OF SECTION TWO HUNDRED TEN OF
 THIS CHAPTER FOR THE TAXABLE YEAR, AND  (C)  THE  PERCENTAGE  DETERMINED
 UNDER  SUBDIVISION  TWO  OF THIS SECTION FOR THE PRECEDING TAXABLE YEAR,
 UNLESS THE TAXPAYER WAS NOT SUBJECT TO THE TAX SURCHARGE IMPOSED  PURSU-
 ANT  TO  THIS  SECTION  WITH  RESPECT  TO  SUCH YEAR, IN WHICH CASE SUCH
 PERCENTAGE SHALL BE DEEMED TO BE ONE HUNDRED PERCENT. THE TAX  SURCHARGE
 IMPOSED  BY THIS SECTION SHALL BE PAYABLE TO THE COMMISSIONER IN FULL AT
 THE TIME THE REPORT IS REQUIRED TO BE FILED, AND SUCH TAX  SURCHARGE  OR
 THE  BALANCE  THEREOF,  IMPOSED ON ANY TAXPAYER WHICH CEASES TO EXERCISE
 ITS FRANCHISE OR BE SUBJECT TO THE TAX SURCHARGE IMPOSED BY THIS SECTION
 SHALL BE PAYABLE TO THE COMMISSIONER AT THE TIME THE REPORT IS  REQUIRED
 TO BE FILED, PROVIDED SUCH TAX SURCHARGE OF A DOMESTIC CORPORATION WHICH
 CONTINUES TO POSSESS ITS FRANCHISE SHALL BE SUBJECT TO ADJUSTMENT AS THE
 CIRCUMSTANCES  MAY REQUIRE; ALL OTHER TAX SURCHARGES OF ANY SUCH TAXPAY-
 ER, WHICH PURSUANT TO THE FOREGOING PROVISIONS  OF  THIS  SECTION  WOULD
 OTHERWISE  BE  PAYABLE SUBSEQUENT TO THE TIME SUCH REPORT IS REQUIRED TO
 BE FILED, SHALL NEVERTHELESS  BE  PAYABLE  AT  SUCH  TIME.  ALL  OF  THE
 PROVISIONS  OF  THIS  ARTICLE PRESENTLY APPLICABLE ARE APPLICABLE TO THE
 TAX SURCHARGE IMPOSED BY THIS SECTION.
   4. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ALL SURCHARGE
 MONIES COLLECTED AND RECEIVED BY THE  COMMISSIONER  UNDER  THIS  SECTION
 MUST  BE  DEPOSITED  DAILY  TO  THE CREDIT OF THE COMPTROLLER WITH THOSE
 RESPONSIBLE BANKS, BANKING HOUSES OR TRUST COMPANIES THE COMPTROLLER MAY
 DESIGNATE. THOSE DEPOSITS SHALL BE KEPT  SEPARATE  AND  APART  FROM  ALL
 OTHER MONIES IN THE POSSESSION OF THE COMPTROLLER. THE COMPTROLLER SHALL
 REQUIRE  ADEQUATE  SECURITY  FROM  ALL SUCH DEPOSITORIES.   OF THE TOTAL
 REVENUE COLLECTED OR RECEIVED UNDER THIS SECTION, THE  COMPTROLLER  MUST
 RETAIN  IN  THE  COMPTROLLER'S HANDS AN AMOUNT DETERMINED BY THE COMMIS-
 SIONER TO BE NECESSARY FOR REFUNDS UNDER THIS SECTION, OUT OF WHICH  THE
 COMPTROLLER  WILL  PAY ANY REFUNDS TO WHICH TAXPAYERS ARE ENTITLED UNDER
 THE PROVISIONS OF THIS SECTION. THE  COMPTROLLER,  AFTER  RESERVING  THE
 AMOUNT  TO PAY REFUNDS, SHALL, ON OR BEFORE THE TENTH DAY OF EACH MONTH,
 PAY ALL SURCHARGE MONIES COLLECTED AND RECEIVED UNDER THIS  SECTION  AND
 REMAINING  IN  THE REMOTE LEARNING ACCOUNT OF THE SPECIAL FUND FOR DISA-
 BILITY BENEFITS ESTABLISHED PURSUANT TO SECTION TWO HUNDRED FOURTEEN  OF
 THE WORKERS' COMPENSATION LAW.
   § 8. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S4743

Share this bill

Sponsored By

Robert Jackson