Assembly Bill A8179B

2023-2024 Legislative Session

Enacts the robot tax act; imposes a tax on certain businesses when people are displaced from their employment due to certain technologies

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Sponsored By

Current Bill Status - In Assembly 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

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Bill Amendments

co-Sponsors

2023-A8179 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §209-A, Tax L

2023-A8179 - Summary

Imposes a tax on certain businesses when people are displaced from their employment due to certain technologies based on the sum of any taxes or fees imposed by the state or any political subdivision thereof computed based on a displaced employee's wage.

2023-A8179 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8179
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             October 27, 2023
                                ___________
 
 Introduced  by  M.  of  A. BURKE, REYES -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to imposing a  tax  on  certain
   businesses  when  people  are  displaced  from their employment due to
   certain technologies
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  tax  law is amended by adding a new section 209-A to
 read as follows:
   § 209-A. ADDITIONAL TAX ON USING TECHNOLOGY TO  DISPLACE  WORKERS.  1.
 (A) FOR THE PRIVILEGE OF EXERCISING ITS CORPORATE FRANCHISE, OR OF DOING
 BUSINESS, OR OF EMPLOYING CAPITAL, OR OF OWNING OR LEASING PROPERTY IN A
 CORPORATE  OR  ORGANIZED  CAPACITY,  OR  OF MAINTAINING AN OFFICE, OR OF
 DERIVING RECEIPTS FROM ACTIVITY IN THIS STATE, FOR ALL OR  ANY  PART  OF
 ITS  TAXABLE  YEAR, 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  CORPO-
 RATION,  A  TAX  SURCHARGE, IN ADDITION TO THE TAX IMPOSED UNDER SECTION
 TWO HUNDRED NINE OF THIS ARTICLE, TO BE IN AN AMOUNT EQUAL TO THE SUM OF
 ANY TAXES OR FEES IMPOSED BY THE  STATE  OR  ANY  POLITICAL  SUBDIVISION
 THEREOF COMPUTED BASED ON AN EMPLOYEE'S WAGE, PAID BY THE CORPORATION OR
 THE  EMPLOYEE,  INCLUDING,  BUT  NOT LIMITED TO, STATE INCOME TAX, STATE
 UNEMPLOYMENT INSURANCE, AND LOCAL OCCUPATIONAL TAXES, FOR AN  EMPLOYEE'S
 FINAL  YEAR  OF  EMPLOYMENT  WITH  THE  COMPANY  WHERE SUCH EMPLOYEE WAS
 DISPLACED IN SUCH TAXABLE YEAR DUE  TO  THE  EMPLOYEE'S  POSITION  BEING
 REPLACED  BY  TECHNOLOGY.  FOR  THE  PURPOSES  OF THIS SECTION, THE TERM
 "TECHNOLOGY" SHALL INCLUDE, BUT NOT BE LIMITED TO, MACHINERY, ARTIFICIAL
 INTELLIGENCE ALGORITHMS, OR COMPUTER APPLICATIONS.
   (B) A CORPORATION IS DERIVING RECEIPTS FROM ACTIVITY IN THIS STATE  IF
 IT  HAS RECEIPTS WITHIN THIS STATE OF ONE MILLION DOLLARS OR MORE IN THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13007-01-3
              

co-Sponsors

2023-A8179A - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §209-A, Tax L

2023-A8179A - Summary

Imposes a tax on certain businesses when people are displaced from their employment due to certain technologies based on the sum of any taxes or fees imposed by the state or any political subdivision thereof computed based on a displaced employee's wage.

2023-A8179A - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8179--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             October 27, 2023
                                ___________
 
 Introduced  by  M.  of  A.  BURKE, REYES, DE LOS SANTOS -- read once 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 tax law, in relation to imposing a  tax  on  certain
   businesses  when  people  are  displaced  from their employment due to
   certain technologies
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. This act shall be known and may be cited as the "robot tax
 act".
   § 2. The tax law is amended by adding a new section 209-A to  read  as
 follows:
   §  209-A.  ADDITIONAL  TAX ON USING TECHNOLOGY TO DISPLACE WORKERS. 1.
 (A) FOR THE PRIVILEGE OF EXERCISING ITS CORPORATE FRANCHISE, OR OF DOING
 BUSINESS, OR OF EMPLOYING CAPITAL, OR OF OWNING OR LEASING PROPERTY IN A
 CORPORATE OR ORGANIZED CAPACITY, OR OF  MAINTAINING  AN  OFFICE,  OR  OF
 DERIVING  RECEIPTS  FROM  ACTIVITY IN THIS STATE, FOR ALL OR ANY PART OF
 ITS TAXABLE YEAR, 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 CORPO-
 RATION, A TAX SURCHARGE, IN ADDITION TO THE TAX  IMPOSED  UNDER  SECTION
 TWO HUNDRED NINE OF THIS ARTICLE, TO BE IN AN AMOUNT EQUAL TO THE SUM OF
 ANY  TAXES  OR  FEES  IMPOSED  BY THE STATE OR ANY POLITICAL SUBDIVISION
 THEREOF COMPUTED BASED ON AN EMPLOYEE'S WAGE, PAID BY THE CORPORATION OR
 THE EMPLOYEE, INCLUDING, BUT NOT LIMITED TO,  STATE  INCOME  TAX,  STATE
 UNEMPLOYMENT  INSURANCE, AND LOCAL OCCUPATIONAL TAXES, FOR AN EMPLOYEE'S
 FINAL YEAR OF EMPLOYMENT  WITH  THE  COMPANY  WHERE  SUCH  EMPLOYEE  WAS
 DISPLACED  IN  SUCH  TAXABLE  YEAR  DUE TO THE EMPLOYEE'S POSITION BEING
 REPLACED BY TECHNOLOGY. FOR THE  PURPOSES  OF  THIS  SECTION,  THE  TERM
 "TECHNOLOGY" SHALL INCLUDE, BUT NOT BE LIMITED TO, MACHINERY, ARTIFICIAL
 INTELLIGENCE ALGORITHMS, OR COMPUTER APPLICATIONS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

co-Sponsors

2023-A8179B (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §209-A, Tax L

2023-A8179B (ACTIVE) - Summary

Imposes a tax on certain businesses when people are displaced from their employment due to certain technologies based on the sum of any taxes or fees imposed by the state or any political subdivision thereof computed based on a displaced employee's wage.

2023-A8179B (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8179--B
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             October 27, 2023
                                ___________
 
 Introduced  by  M.  of  A.  BURKE, REYES, DE LOS SANTOS -- read once and
   referred to the Committee on Ways and Means --  committee  discharged,
   bill  amended,  ordered  reprinted  as amended and recommitted to said
   committee -- committee discharged, bill amended, ordered reprinted  as
   amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to enacting the "robot tax act"
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act shall be known and may be cited as the "robot  tax
 act".
   §  2.  The tax law is amended by adding a new section 209-A to read as
 follows:
   § 209-A. ADDITIONAL TAX ON USING TECHNOLOGY TO  DISPLACE  WORKERS.  1.
 (A) FOR THE PRIVILEGE OF EXERCISING ITS CORPORATE FRANCHISE, OR OF DOING
 BUSINESS, OR OF EMPLOYING CAPITAL, OR OF OWNING OR LEASING PROPERTY IN A
 CORPORATE  OR  ORGANIZED  CAPACITY,  OR  OF MAINTAINING AN OFFICE, OR OF
 DERIVING RECEIPTS FROM ACTIVITY IN THIS STATE, FOR ALL OR  ANY  PART  OF
 ITS  TAXABLE  YEAR, 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  CORPO-
 RATION,  A  TAX  SURCHARGE, IN ADDITION TO THE TAX IMPOSED UNDER SECTION
 TWO HUNDRED NINE OF THIS ARTICLE, TO BE IN AN AMOUNT EQUAL TO THE SUM OF
 ANY TAXES OR FEES IMPOSED BY THE  STATE  OR  ANY  POLITICAL  SUBDIVISION
 THEREOF COMPUTED BASED ON AN EMPLOYEE'S WAGE, PAID BY THE CORPORATION OR
 THE  EMPLOYEE,  INCLUDING,  BUT  NOT LIMITED TO, STATE INCOME TAX, STATE
 UNEMPLOYMENT INSURANCE, AND LOCAL OCCUPATIONAL TAXES, FOR AN  EMPLOYEE'S
 FINAL  YEAR  OF  EMPLOYMENT  WITH  THE  COMPANY  WHERE SUCH EMPLOYEE WAS
 DISPLACED IN SUCH TAXABLE YEAR DUE  TO  THE  EMPLOYEE'S  POSITION  BEING
 REPLACED  BY  TECHNOLOGY.  FOR  THE  PURPOSES  OF THIS SECTION, THE TERM
 "TECHNOLOGY" SHALL INCLUDE, BUT NOT BE LIMITED TO, MACHINERY, ARTIFICIAL
 INTELLIGENCE ALGORITHMS, OR COMPUTER APPLICATIONS.
   (B) A CORPORATION IS DERIVING RECEIPTS FROM ACTIVITY IN THIS STATE  IF
 IT  HAS RECEIPTS WITHIN THIS STATE OF ONE MILLION DOLLARS OR MORE IN THE
 
              

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