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.