BILL NUMBER: S271

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 48 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. This section also defines the
type of cases in which the pro bono tax deduction applies.

Section 2 sets the 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. This bill seeks to address the problem of underrepresen-
tation by allowing pro bono attorneys who fight for victims of sexual
harassment to claim a tax credit of up to $7,500 per case.

 
PRIOR LEGISLATIVE HISTORY:

2022: S8140 - Reported to Finance

2021: S908 - Referred to Budget and Revenue

2019-20: S7736 - Referred to Budget and Revenue

 
FISCAL IMPLICATIONS:
TBD

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1st, 2024.