BILL NUMBER: S8140

SPONSOR: GOUNARDES
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing a tax deduction
for attorney pro bono representation of sexual harassment, harassment,
or discrimination claims

 
PURPOSE OR GENERAL IDEA OF BILL:

This legislation will enhance the ability of victims of workplace
harassment to obtain labor law counsel with their complaint once filed
with the NYS Department of Labor or the NYS Division of Human Rights.

 
SUMMARY OF PROVISIONS:

Section 1: Subsection c of section 612 of the tax law is amended by
adding a new paragraph 43 that will allow a tax deduction of as much
$7,500 for expenses incurred by a labor law attorney who on a pro bono
basis provides representation in a sexual harassment, harassment, or
discrimination case to the extent not deductible in determining federal
              

adjusted gross income and not reimbursed. Section also defines the type
of cases in which the pro bono tax deduction applies.

Section 2: Effective date.

 
JUSTIFICATION:

Recently, the legislature held joint hearings on sexual assault and
harassment in the workplace. During those hearings, experts and victims
provided substantial insight as to actions that New York State should
take to combat this social ill. Also provided during the hearing was
testimony that clearly indicated that there is no coordination between
complaints made to the NYS Department of Labor and the NYS Division of
Human Rights.

Experts pointed out that the complaints made by a victim to one agency
were not being shared with the other agency with jurisdiction in the
matter. Experts also pointed out that each agency had separate telephone
numbers to file a complaint. This matter alone created confusion for
victims of sexual assault or harassment in the workplace.

In addition, it was made abundantly clear that victims filing such a
complaint and who had no legal representation by a labor law attorney
were at a considerable disadvantage to having a positive disposition of
their case. Therefore, I have introduced a package of bills to address
the highlighted problems: Including this legislation which will create a
tax credit for labors law attorney who represent victims of sexual
harassment, harassment and discrimination in the workplace on a pro bono
basis.

 
PRIOR LEGISLATIVE HISTORY:

2021: S908

2019-20: S7736

 
FISCAL IMPLICATIONS:
TBD

 
EFFECTIVE DATE:
This act shall take effect on the first of January next succeeding the
date on which it shall have become a law.