S T A T E O F N E W Y O R K
________________________________________________________________________
9079
I N A S S E M B L Y
February 6, 2024
___________
Introduced by M. of A. L. ROSENTHAL -- read once and referred to the
Committee on Labor
AN ACT to amend the labor law and the tax law, in relation to suspending
certain certificates of authority of employers who are in violation of
certain provisions of the labor law
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 1 of section 219 of the labor law, as amended
by chapter 564 of the laws of 2010, the opening paragraph as further
amended by section 104 of part A of chapter 62 of the laws of 2011, is
amended to read as follows:
1. (A) (I) If the commissioner determines that an employer has failed
to pay wages, benefits or wage supplements required pursuant to article
six (payment of wages), article nineteen (minimum wage act) or article
nineteen-A (minimum wage standards and protective labor practices for
farm workers) of this chapter, or a rule or regulation promulgated ther-
eunder, the commissioner shall issue to the employer an order directing
compliance therewith, which shall describe particularly the nature of
the alleged violation. A copy of such order shall be provided to any
employee who has filed a complaint and to his or her authorized repre-
sentative. Such order shall direct payment of wages or supplements found
to be due, liquidated damages in the amount of one hundred percent of
unpaid wages, and interest at the rate of interest then in effect as
prescribed by the superintendent of financial services pursuant to
section fourteen-a of the banking law per annum from the date of the
underpayment to the date of the payment.
(II) At the discretion of the commissioner, the commissioner shall
have full authority to provide for inclusion of an automatic fifteen
percent additional amount of damages to come due and owing upon expira-
tion of ninety days from an order to comply becoming final. The commis-
sioner shall provide written notice to the employer in the order to
comply of this additional damage.
(B)(I) IF THE COMMISSIONER DETERMINES THE EMPLOYER IS IN VIOLATION OF
ARTICLE SIX (PAYMENT OF WAGES), ARTICLE NINETEEN (MINIMUM WAGE ACT),
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13149-02-4
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ARTICLE NINETEEN-A (MINIMUM WAGE STANDARDS AND PROTECTIVE LABOR PRAC-
TICES FOR FARM WORKERS), SECTION TWO HUNDRED TWELVE-A, SECTION TWO
HUNDRED TWELVE-B, SECTION ONE HUNDRED SIXTY-ONE OR SECTION ONE HUNDRED
SIXTY-TWO OF THIS CHAPTER, OR A RULE OR REGULATION PROMULGATED THERE-
UNDER, AND SUCH AGGREGATE AMOUNT EXCEEDS ONE THOUSAND DOLLARS, THE
COMMISSIONER SHALL NOTIFY THE EMPLOYER OF SUCH VIOLATION, IN WRITING,
AND SUCH EMPLOYER SHALL HAVE FIFTEEN DAYS TO ADDRESS ALL VIOLATIONS. IF
THE EMPLOYER DOES NOT ADDRESS ALL VIOLATIONS WITHIN THE ALLOTTED
FIFTEEN-DAY PERIOD, THE COMMISSIONER SHALL NOTIFY THE COMMISSIONER OF
TAXATION AND FINANCE, IN WRITING, OF THE NAME AND ADDRESS OF ANY EMPLOY-
ER HOLDING A CERTIFICATE OF AUTHORITY PURSUANT TO SECTION ELEVEN HUNDRED
THIRTY-FOUR OF THE TAX LAW TO SUSPEND SUCH CERTIFICATE.
(II) THE COMMISSIONER OF TAXATION AND FINANCE SHALL NOT REINSTATE A
LICENSE SUSPENDED PURSUANT TO SUBPARAGRAPH (I) OF THIS PARAGRAPH UNTIL
THE COMMISSIONER OF TAXATION AND FINANCE RECEIVES WRITTEN NOTICE FROM
THE COMMISSIONER THAT THE EMPLOYER WHOSE LICENSE WAS SUSPENDED IS IN
COMPLIANCE WITH ARTICLE SIX (PAYMENT OF WAGES), ARTICLE NINETEEN (MINI-
MUM WAGE ACT), ARTICLE NINETEEN-A (MINIMUM WAGE STANDARDS AND PROTECTIVE
LABOR PRACTICES FOR FARM WORKERS), SECTION TWO HUNDRED TWELVE-A, SECTION
TWO HUNDRED TWELVE-B, SECTION ONE HUNDRED SIXTY-ONE OR SECTION ONE
HUNDRED SIXTY-TWO OF THIS CHAPTER, AND ANY RULE OR REGULATION PROMULGAT-
ED THEREUNDER.
§ 2. Subparagraph (A) of paragraph 4 of subdivision (a) of section
1134 of the tax law, as amended by section 2 of part P of chapter 59 of
the laws of 2021, is amended to read as follows:
(A) Where a person who holds a certificate of authority (i) willfully
fails to file a report or return required by this article, (ii) willful-
ly files, causes to be filed, gives or causes to be given a report,
return, certificate or affidavit required under this article which is
false, (iii) willfully fails to comply with the provisions of paragraph
two or three of subdivision (e) of section eleven hundred thirty-seven
of this [article] PART, (iv) willfully fails to prepay, collect, truth-
fully account for or pay over any tax imposed under this article or
pursuant to the authority of article twenty-nine of this chapter, (v)
fails to obtain a bond pursuant to paragraph two of subdivision (e) of
section eleven hundred thirty-seven of this part, or fails to comply
with a notice issued by the commissioner pursuant to paragraph three of
such subdivision, (vi) has been convicted of a crime provided for in
this chapter, (vii) where such person, or any person affiliated with
such person as such term is defined in subdivision twenty-one of section
four hundred seventy of this chapter, has had a retail dealer registra-
tion issued pursuant to section four hundred eighty-a of this chapter
revoked pursuant to subparagraph (iii) of paragraph (a) of subdivision
four of such section four hundred eighty-a, [or] (viii) has not obtained
a valid retail dealer registration under section four hundred eighty-a
of this chapter and such person possesses or sells unstamped or unlaw-
fully stamped packages of cigarettes three or more times within a period
of five years, OR (IX) IS FOUND TO HAVE VIOLATED SUBDIVISION ONE OF
SECTION TWO HUNDRED NINETEEN OF THE LABOR LAW ACCORDING TO THE COMMIS-
SIONER OF LABOR, the commissioner may revoke or suspend such certificate
of authority and all duplicates thereof. Provided, however, that the
commissioner may revoke or suspend a certificate of authority based on
(a) the grounds set forth in clause (vi) of this subparagraph only where
the conviction referred to occurred not more than one year prior to the
date of revocation or suspension; and provided further that where the
commissioner revokes or suspends a certificate of authority based on the
A. 9079 3
grounds set forth in clause (vii) of this subparagraph, such suspension
or revocation shall continue for as long as the revocation of the retail
dealer registration pursuant to section four hundred eighty-a of this
chapter remains in effect, or (b) the grounds set forth in clause (viii)
of this subparagraph, such suspension or revocation shall be for a peri-
od of five years.
§ 3. Subparagraph (A) of paragraph 4 of subdivision (a) of section
1134 of the tax law, as amended by section 2-a of part P of chapter 59
of the laws of 2021, is amended to read as follows:
(A) Where a person who holds a certificate of authority (i) willfully
fails to file a report or return required by this article, (ii) willful-
ly files, causes to be filed, gives or causes to be given a report,
return, certificate or affidavit required under this article which is
false, (iii) willfully fails to comply with the provisions of paragraph
two or three of subdivision (e) of section eleven hundred thirty-seven
of this [article] PART, (iv) willfully fails to prepay, collect, truth-
fully account for or pay over any tax imposed under this article or
pursuant to the authority of article twenty-nine of this chapter, (v)
has been convicted of a crime provided for in this chapter, (vi) where
such person, or any person affiliated with such person as such term is
defined in subdivision twenty-one of section four hundred seventy of
this chapter, has had a retail dealer registration issued pursuant to
section four hundred eighty-a of this chapter suspended or revoked
pursuant to subparagraph (iii) of paragraph (a) of subdivision four of
such section four hundred eighty-a, [or] (vii) has not obtained a valid
retail dealer registration under section four hundred eighty-a of this
chapter and such person possesses or sells unstamped or unlawfully
stamped packages of cigarettes three or more times within a period of
five years, OR (IX) IS FOUND TO HAVE VIOLATED SUBDIVISION ONE OF SECTION
TWO HUNDRED NINETEEN OF THE LABOR LAW ACCORDING TO THE COMMISSIONER OF
LABOR, the commissioner may revoke or suspend such certificate of
authority and all duplicates thereof. Provided, however, that the
commissioner may revoke or suspend a certificate of authority based on
(a) the grounds set forth in clause (v) of this subparagraph only where
the conviction referred to occurred not more than one year prior to the
date of revocation or suspension; and provided further that where the
commissioner revokes or suspends a certificate of authority based on the
grounds set forth in clause (vi) of this subparagraph, such suspension
or revocation shall continue for as long as the revocation of the retail
dealer registration pursuant to section four hundred eighty-a of this
chapter remains in effect, or (b) the grounds set forth in clause (vii)
of this subparagraph, such suspension or revocation shall be for a peri-
od of five years.
§ 4. This act shall take effect immediately; provided, however, that
the amendments to subparagraph (A) of paragraph 4 of subdivision (a) of
section 1134 of the tax law made by section two of this act shall be
subject to the expiration and reversion of such subparagraph pursuant to
subdivision (e) of section 23 of part U of chapter 61 of the laws of
2011, as amended, when upon such date the provisions of section three of
this act shall take effect.