S T A T E   O F   N E W   Y O R K
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                                   6521
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 12, 2023
                                ___________
 
 Introduced  by  M.  of  A. J. A. GIGLIO -- read once and referred to the
   Committee on Labor
 
 AN ACT to amend the labor law, in relation to providing a credit against
   unemployment fund contributions for employers who  employ  persons  in
   recovery
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 5 of section 570 of the labor law,  as  amended
 by chapter 595 of the laws of 1985, is amended to read as follows:
   5.  Refunds and credits. (A) If an employer shall make application for
 a refund of any contribution, interest, or penalty paid by him or for  a
 credit  thereof  and the commissioner shall determine that such contrib-
 ution, interest or penalty,  or  any  portion  thereof  was  erroneously
 collected,  the  commissioner shall refund said amount or allow a credit
 therefor. If said refund was created as a result of  departmental  error
 then  the  commissioner  shall pay said refund with interest paid at the
 rate of three-fourths of one per centum of the amount of  such  contrib-
 ution, interest and penalty for each month between the time of the erro-
 neous  collection  and  thirty  days  previous to the date of the refund
 check, as specified in this subdivision, unless the employer shall  have
 already  deducted said amount by way of credit against moneys payable by
 him into the fund. No refund or credit shall be allowed unless an appli-
 cation therefor shall be made on or before whichever  of  the  following
 dates shall be the later: [(a)] (I) one year from the date on which such
 payment  was  made;  or  [(b)] (II) three years from the last day of the
 first month following the end of that calendar quarter during which  the
 remuneration  was  paid which formed the basis for contributions, inter-
 est, or penalty claimed to have been erroneously collected. For  a  like
 cause  and  within  the  same period a refund may be so made or a credit
 allowed on the initiative of the commissioner. Any credit or  refund  of
 interest and penalties erroneously collected, any interest on such cred-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10748-01-3
              

 A. 6521                             2
 
 it  or refund, and any interest on contributions, interest and penalties
 erroneously collected, allowed by the commissioner under  the  foregoing
 conditions,  shall  be  a charge against the special fund. Any credit or
 refund  of  contributions  erroneously collected, allowed by the commis-
 sioner under the foregoing conditions, shall be  a  charge  against  the
 unemployment insurance fund.
   (B)  AN  EMPLOYER  SHALL RECEIVE A CREDIT AGAINST THE CONTRIBUTION DUE
 PURSUANT TO THIS SECTION FOR ANY EMPLOYEE WHO IS IN A  RECOVERY  PROGRAM
 THROUGH  THE OFFICE OF ADDICTION SERVICES AND SUPPORTS AND FOR THE FIRST
 FIVE YEARS OF EMPLOYMENT OF AN EMPLOYEE WHO  HAS  COMPLETED  A  RECOVERY
 PROGRAM THROUGH SUCH OFFICE. THE AMOUNT OF SUCH CREDIT SHALL BE:
   (I) TWENTY-FIVE PERCENT OF THE EMPLOYER'S REQUIRED CONTRIBUTION PURSU-
 ANT  TO THIS SECTION FOR WAGES EARNED BY ANY EMPLOYEE WHO IS PARTICIPAT-
 ING IN SUCH A RECOVERY PROGRAM  FOR  THE  DURATION  OF  SUCH  EMPLOYEE'S
 PARTICIPATION IN SUCH PROGRAM;
   (II) FIFTY PERCENT OF THE EMPLOYER'S REQUIRED CONTRIBUTION PURSUANT TO
 THIS  SECTION  FOR  WAGES  EARNED  BY  ANY EMPLOYEE WHO HAS SUCCESSFULLY
 COMPLETED SUCH A RECOVERY PROGRAM FOR THE FIRST TWO YEARS OF  EMPLOYMENT
 FOLLOWING COMPLETION OF SUCH PROGRAM;
   (III)  TWENTY-FIVE  PERCENT  OF  THE  EMPLOYER'S REQUIRED CONTRIBUTION
 PURSUANT TO THIS SECTION FOR  WAGES  EARNED  BY  ANY  EMPLOYEE  WHO  HAS
 SUCCESSFULLY  COMPLETED SUCH A RECOVERY PROGRAM FOR THE THIRD AND FOURTH
 YEARS OF EMPLOYMENT FOLLOWING COMPLETION OF SUCH PROGRAM; AND
   (IV) TEN PERCENT OF THE EMPLOYER'S REQUIRED CONTRIBUTION  PURSUANT  TO
 THIS  SECTION  FOR  WAGES  EARNED  BY  ANY EMPLOYEE WHO HAS SUCCESSFULLY
 COMPLETED SUCH A RECOVERY PROGRAM  FOR  THE  FIFTH  YEAR  OF  EMPLOYMENT
 FOLLOWING COMPLETION OF SUCH PROGRAM.
   (C)  Nothing contained in this subdivision shall require or permit the
 refund  or  credit  of  any  contributions due and payable under article
 eighteen of this chapter as in effect at  the  time  such  contributions
 were paid.
   §  2.  This  act  shall take effect immediately and shall apply to all
 taxable years beginning after the thirty-first day of  December  of  the
 year this act takes effect.