S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3192
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             January 30, 2023
                                ___________
 
 Introduced by Sens. RAMOS, BRISPORT, BROUK, CLEARE, GIANARIS, GOUNARDES,
   JACKSON,  LIU,  MAYER,  RIVERA,  SALAZAR,  SERRANO  --  read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Finance
 
 AN ACT to amend the labor law, in relation to establishing the unemploy-
   ment  bridge  program;  to amend the state finance law, in relation to
   establishing the unemployment  bridge  program  fund;  and  making  an
   appropriation therefor (Part A); and to amend the tax law, in relation
   to enacting the "Digital Ad Tax Act (DATA)" (Part B)
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. This act enacts into law major  components  of  legislation
 relating  to  the  use  of  funds of the state. Each component is wholly
 contained within a Part identified as Parts A and B. The effective  date
 for each particular provision contained within such Part is set forth in
 the  last  section  of such Part. Any provision in any section contained
 within a Part, including the effective date of the Part, which  makes  a
 reference  to a section "of this act", when used in connection with that
 particular component, shall be deemed to mean and refer  to  the  corre-
 sponding section of the Part in which it is found. Section three of this
 act sets forth the general effective date of this act.
 
                                  PART A
 
   Section  1. This act shall be known and may be cited as the "unemploy-
 ment bridge program act".
   § 2. The labor law is amended by adding a new section 591-b to read as
 follows:
   § 591-B. UNEMPLOYMENT BRIDGE PROGRAM. 1. DEFINITIONS. AS USED IN  THIS
 SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEANINGS:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07631-01-3
 S. 3192                             2
              

 
   (A)  "TOTAL  UNEMPLOYMENT" MEANS A MONTH IN WHICH THE APPLICANT HAS NO
 EMPLOYMENT EARNINGS FOR AT LEAST THREE OF THE FOUR FULL  CALENDAR  WEEKS
 IN THAT MONTH. "TOTAL UNEMPLOYMENT" SHALL ALSO INCLUDE AN INDIVIDUAL WHO
 HAS  EARNED  LESS  THAN FOUR HUNDRED DOLLARS IN A MONTH SUBSEQUENT TO AN
 INITIAL MONTH OF TOTAL UNEMPLOYMENT.
   (B)  "PARTIAL  UNEMPLOYMENT" MEANS A MONTH IN WHICH EARNINGS ARE SIXTY
 PERCENT LESS THAN AN APPLICANT'S AVERAGE  MONTHLY  EARNINGS  DURING  THE
 PRIOR  TAXABLE  YEAR,  OR, IF THE APPLICANT DID NOT HAVE EARNINGS IN THE
 PRIOR TAXABLE YEAR, THE AVERAGE MONTHLY EARNINGS  IN  THE  CURRENT  YEAR
 PRIOR TO THE LOSS OF WORK-RELATED EARNINGS.
   (C)  "NON-PAYROLL  CHECK"  MEANS A PERSONAL CHECK, CHECK ISSUED FROM A
 BUSINESS'S BANK ACCOUNT, OR OTHER CHECK THAT DOES NOT INDICATE THE HOURS
 WORKED, PAY RATE, DEDUCTIONS, OR TAX WITHHOLDINGS  OR  OTHERWISE  COMPLY
 WITH  THE  REQUIREMENTS OF SECTION ONE HUNDRED NINETY-FIVE OF THIS CHAP-
 TER.
   (D) "DOMESTIC WORKER" SHALL HAVE THE SAME MEANING AS DEFINED IN SUBDI-
 VISION SIXTEEN OF SECTION TWO OF THIS CHAPTER.
   (E) "LANDSCAPING WORKER" MEANS A PERSON ENGAGING IN  COMMERCIAL  LAND-
 SCAPING  SERVICES PRIMARILY INVOLVING THE CARE AND MAINTENANCE OF YARDS,
 GARDENS, OR OTHER OUTDOOR  LANDSCAPES  FOR  CLIENTS,  INCLUDING  PRIVATE
 HOUSEHOLDS.  SUCH  SERVICES  INCLUDE, BUT ARE NOT LIMITED TO, LAWN CARE,
 GARDENING, AND THE PRUNING OR REMOVAL OF TREES, SHRUBS, OR PLANT WASTE.
   (F) "DAY LABORER" MEANS AN INDIVIDUAL WHO PROVIDES LABOR OR EMPLOYMENT
 THAT IS OCCASIONAL OR IRREGULAR FOR WHICH AN INDIVIDUAL IS EMPLOYED  FOR
 NOT  LONGER THAN THE TIME PERIOD REQUIRED TO COMPLETE THE ASSIGNMENT FOR
 WHICH THE INDIVIDUAL IS HIRED  AND  IN  WHICH  WAGE  PAYMENTS  ARE  MADE
 DIRECTLY TO THE DAY LABORER OR INDIRECTLY BY THE DAY LABOR SERVICE AGEN-
 CY OR THE THIRD-PARTY EMPLOYER FOR WORK UNDERTAKEN BY A DAY LABORER. DAY
 LABOR DOES NOT INCLUDE LABOR OR EMPLOYMENT OF A PROFESSIONAL OR CLERICAL
 NATURE.
   (G)  "STREET VENDOR" MEANS A PERSON WHO SELLS FOOD OR MERCHANDISE FROM
 A FOOD TRUCK, PUSHCART, STAND, DISPLAY, PEDAL-DRIVEN CART, WAGON,  SHOW-
 CASE,  RACK, OTHER NONMOTORIZED CONVEYANCE, OR FROM ONE'S PERSON, UPON A
 PUBLIC STREET, SIDEWALK OR OTHER PEDESTRIAN PATH.
   (H) "CONSTRUCTION WORKER" MEANS  AN  INDIVIDUAL  EMPLOYED  TO  PROVIDE
 CONSTRUCTION LABOR OR SERVICES.
   (I) "CONSTRUCTION" MEANS CONSTRUCTING, RECONSTRUCTING, ALTERING, MAIN-
 TAINING,  MOVING, REHABILITATING, REPAIRING, RENOVATING OR DEMOLITION OF
 ANY BUILDING, STRUCTURE, OR IMPROVEMENT, OR RELATING TO  THE  EXCAVATION
 OF OR OTHER DEVELOPMENT OR IMPROVEMENT TO LAND.
   (J)  "CONSTRUCTION  LABOR  PROVIDER"  MEANS  A  PERSON WHO EMPLOYS AND
 SUPPLIES A COVERED CONSTRUCTION WORKER TO A THIRD-PARTY CLIENT  FOR  THE
 PERFORMANCE  OF  CONSTRUCTION  WORK  OR  MANUAL LABOR FOR A CONSTRUCTION
 PROJECT OF SUCH CLIENT ON A SITE IN THE CITY, IN  EXCHANGE  FOR  COMPEN-
 SATION  FROM  SUCH  THIRD-PARTY  CLIENT, PROVIDED THAT THE COMPLETION OF
 SUCH PROJECT IS DIRECTED BY SUCH CLIENT OR SUCH CLIENT'S CONTRACTOR  AND
 NOT  SUCH  PERSON. THE TERM "CONSTRUCTION LABOR PROVIDER" DOES NOT MEAN:
 (I) AN EMPLOYMENT AGENCY OR AN EMPLOYEE FEE PAID EMPLOYMENT  AGENCY,  AS
 DEFINED IN ARTICLE ELEVEN OF THE GENERAL BUSINESS LAW; OR (II) A PROFES-
 SIONAL  EMPLOYER  ORGANIZATION, AS DEFINED IN ARTICLE THIRTY-ONE OF THIS
 CHAPTER; OR (III) A CONSTRUCTION SUBCONTRACTOR THAT IS  RESPONSIBLE  FOR
 AND PERFORMS ANY OF THE FOLLOWING: (1) PERFORMING CONSTRUCTION WORK ON A
 PROJECT  IN  ACCORDANCE  WITH  A WRITTEN CONTRACT FOR A DEFINED SCOPE OF
 CONSTRUCTION WORK AT A FIXED PRICE; (2) OBTAINING NECESSARY LICENSES  TO
 PERFORM  CONSTRUCTION  SERVICES UNDER THE ENTITY'S NAME; (3) EXCLUSIVELY
 CONTROLLING THE SUBCONTRACTOR'S WORKERS,  INCLUDING  HAVING  HIRING  AND
 S. 3192                             3
 
 FIRING AUTHORITY AND DIRECTION OF METHODS AND MEANS OF CONSTRUCTION WORK
 PERFORMED ON THE CONSTRUCTION PROJECT; (4) PAYING WAGES AND FRINGE BENE-
 FITS TO WORKERS BY THE SUBCONTRACTOR AND NOT ANY OTHER PERSON OR ENTITY,
 AND  MAINTAINING  REQUIRED EMPLOYMENT AND PAYROLL RECORDS BY THE SUBCON-
 TRACTOR; (5) PURCHASING THE MAJORITY OF MATERIALS,  SUPPLIES  AND  TOOLS
 FOR CONSTRUCTION WORK PERFORMED BY THE SUBCONTRACTOR ON THE PROJECT; AND
 (6)  MAINTAINING WORKERS' COMPENSATION AND UNEMPLOYMENT INSURANCE COVER-
 AGE FOR PERIODS  PRECEDING,  DURING  AND  SUCCEEDING  THE  TERM  OF  THE
 CONSTRUCTION  PROJECT  FOR  THE  TYPE  AND  SCOPE  OF  CONSTRUCTION WORK
 PERFORMED BY THE SUBCONTRACTOR ON THE PROJECT; OR (IV) A WEBSITE, MOBILE
 APPLICATION, OR OTHER INTERNET SERVICE.
   (K) "HOME IMPROVEMENT CONTRACTOR" MEANS ANY PERSON, OTHER THAN A  BONA
 FIDE  EMPLOYEE  OF  THE  OWNER, WHO OWNS, OPERATES, MAINTAINS, CONDUCTS,
 CONTROLS OR TRANSACTS A HOME IMPROVEMENT BUSINESS AND WHO UNDERTAKES  OR
 OFFERS  TO UNDERTAKE OR AGREES TO PERFORM ANY HOME IMPROVEMENT OR SOLIC-
 ITS ANY CONTRACT THEREFOR, WHETHER OR NOT SUCH  PERSON  IS  LICENSED  OR
 SUBJECT  TO  LICENSING REQUIREMENTS, AND WHETHER OR NOT SUCH PERSON IS A
 PRIME CONTRACTOR OR SUBCONTRACTOR WITH RESPECT TO THE OWNER.
   (L) "HOME IMPROVEMENT" MEANS THE  CONSTRUCTION,  REPAIR,  REPLACEMENT,
 REMODELING,  ALTERATION, CONVERSION, REHABILITATION, RENOVATION, MODERN-
 IZATION, IMPROVEMENT, OR ADDITION TO  ANY  LAND  OR  BUILDING,  OR  THAT
 PORTION  THEREOF  WHICH IS USED OR DESIGNED TO BE USED AS A RESIDENCE OR
 DWELLING PLACE AND SHALL INCLUDE BUT NOT BE LIMITED TO THE CONSTRUCTION,
 ERECTION, REPLACEMENT, OR  IMPROVEMENT  OF  DRIVEWAYS,  SWIMMING  POOLS,
 TERRACES,  PATIOS,  LANDSCAPING, FENCES, PORCHES, GARAGES, FALLOUT SHEL-
 TERS, BASEMENTS, AND OTHER IMPROVEMENTS TO STRUCTURES OR UPON LAND WHICH
 IS ADJACENT TO A DWELLING HOUSE. "HOME IMPROVEMENT" SHALL  NOT  INCLUDE:
 (I)  THE  CONSTRUCTION  OF  A  NEW  HOME  OR  BUILDING OR WORK DONE BY A
 CONTRACTOR IN COMPLIANCE WITH A GUARANTEE OF COMPLETION OF A NEW  BUILD-
 ING PROJECT; (II) THE SALE OF GOODS OR MATERIALS BY A SELLER WHO NEITHER
 ARRANGES  TO  PERFORM  NOR  PERFORMS  DIRECTLY OR INDIRECTLY ANY WORK OR
 LABOR IN CONNECTION WITH THE INSTALLATION OF OR APPLICATION OF THE GOODS
 OR MATERIALS; (III) RESIDENCES OWNED BY OR CONTROLLED BY  THE  STATE  OR
 ANY  MUNICIPAL  SUBDIVISION THEREOF; OR (IV) PAINTING OR DECORATING OF A
 BUILDING, RESIDENCE, HOME OR APARTMENT, WHEN NOT INCIDENTAL  OR  RELATED
 TO HOME IMPROVEMENT WORK AS HEREIN DEFINED. WITHOUT REGARD TO THE EXTENT
 OF AFFIXATION, "HOME IMPROVEMENT" SHALL ALSO INCLUDE THE INSTALLATION OF
 CENTRAL  HEATING  OR  AIR  CONDITIONING SYSTEMS, CENTRAL VACUUM CLEANING
 SYSTEMS, STORM WINDOWS, AWNINGS, AND COMMUNICATION SYSTEMS.
   (M) "CONTRACTOR" MEANS ANY PERSON OR SALESPERSON, OTHER  THAN  A  BONA
 FIDE  EMPLOYEE  OF  THE  OWNER, WHO OWNS, OPERATES, MAINTAINS, CONDUCTS,
 CONTROLS OR TRANSACTS A HOME IMPROVEMENT BUSINESS AND WHO UNDERTAKES  OR
 OFFERS  TO UNDERTAKE OR AGREES TO PERFORM ANY HOME IMPROVEMENT OR SOLIC-
 ITS ANY CONTRACT THEREFOR, WHETHER OR NOT SUCH  PERSON  IS  LICENSED  OR
 SUBJECT  TO  THE  LICENSING REQUIREMENTS OF THIS SECTION, AND WHETHER OR
 NOT SUCH PERSON IS A PRIME CONTRACTOR OR SUBCONTRACTOR WITH  RESPECT  TO
 THE OWNER.
   (N)  "PROFESSIONAL  SERVICES"  MEANS  WORK  PERFORMED  IN  A BONA FIDE
 PROFESSIONAL CAPACITY IN ANY OF THE FOLLOWING FIELDS:
   (I) WRITING;
   (II) GRAPHIC DESIGN;
   (III) WEBPAGE AND DIGITAL DESIGN;
   (IV) ANIMATION,  ILLUSTRATION,  INDUSTRIAL  PRODUCT  DESIGN,  INTERIOR
 DESIGN, OR FASHION DESIGN;
   (V) FINE ART;
   (VI) PHOTOGRAPHY; OR
 S. 3192                             4
 
   (VII)  JOURNALISM,  FREELANCE  DIGITAL  MEDIA  WORK,  VIDEOGRAPHY,  OR
 AUDIO/PODCAST PRODUCTION.
   (O)  "UNEMPLOYMENT BRIDGE PROGRAM NAVIGATOR" MEANS A NON-PROFIT ORGAN-
 IZATION THAT IS CERTIFIED BY THE DEPARTMENT TO HELP GUIDE APPLICANTS  IN
 UNDERSTANDING  AND APPLYING FOR THE UNEMPLOYMENT BRIDGE PROGRAM OR UNEM-
 PLOYMENT INSURANCE BENEFITS.
   (P) "PROGRAM YEAR" IS THE TWELVE-MONTH PERIOD BEGINNING APRIL FIRST.
   2. THE DEPARTMENT IS HEREBY  AUTHORIZED,  EMPOWERED  AND  MANDATED  TO
 ESTABLISH  AND  OPERATE  AN  UNEMPLOYMENT  BRIDGE  PROGRAM AS AUTHORIZED
 PURSUANT TO THIS SECTION. SUCH PROGRAM SHALL  BE  ESTABLISHED  BY  APRIL
 FIRST, TWO THOUSAND TWENTY-FOUR.
   3.  FOR  THE  PURPOSES  OF THIS SECTION, THE TERM "UNEMPLOYMENT BRIDGE
 PROGRAM" MEANS A PROGRAM UNDER WHICH ASSISTANCE IS AVAILABLE  TO  APPLI-
 CANTS WHO RESIDE IN THE STATE AND:
   (A)  HAVE NOT RECEIVED UNEMPLOYMENT INSURANCE BENEFITS AS DESCRIBED IN
 THIS ARTICLE, INCLUDING BENEFITS PAYABLE TO FEDERAL  CIVILIAN  EMPLOYEES
 AND  TO  EX-SERVICEMEN  AND  SERVICEWOMEN  PURSUANT TO CHAPTER 85 OF THE
 UNITED STATES CODE, BENEFITS AUTHORIZED TO BE USED FOR THE  SELF-EMPLOY-
 MENT ASSISTANCE PROGRAM PURSUANT TO THE FEDERAL-STATE EXTENDED UNEMPLOY-
 MENT  COMPENSATION ACT OF 1970 IN THE TWELVE-MONTH PERIOD DIRECTLY PRIOR
 TO THEIR APPLICATION FOR THE UNEMPLOYMENT BRIDGE PROGRAM; OR  ANY  OTHER
 BENEFITS  DISTRIBUTED  TO  NEW  YORKERS THROUGH THE FEDERAL UNEMPLOYMENT
 ACCOUNT; OR
   (B) RECEIVED IN ERROR PAYMENTS FROM THE SOURCES IN  PARAGRAPH  (A)  OF
 THIS  SUBDIVISION AND SUCH PAYMENTS WERE RECOVERED OR ARE RECOVERABLE BY
 THE ADMINISTERING AGENCY; AND
   (C) ARE COVERED EMPLOYEES FOR THE PURPOSES OF THE UNEMPLOYMENT  BRIDGE
 PROGRAM.  FOR THE PURPOSES OF THIS SUBDIVISION, "COVERED EMPLOYEES" MEAN
 PERSONS WHO:
   (I) HAVE PERFORMED SERVICES OF EMPLOYMENT  PURSUANT  TO  SECTION  FIVE
 HUNDRED  ELEVEN  OF  THIS  ARTICLE AND ARE INELIGIBLE FOR BENEFITS UNDER
 THIS ARTICLE BECAUSE  OF  PROVISIONS  RELATED  TO  SUBDIVISION  NINE  OF
 SECTION  FIVE  HUNDRED  NINETY  OF THIS TITLE OR BECAUSE THEY ARE DEEMED
 UNAVAILABLE TO WORK DUE TO A LACK OF WORK AUTHORIZATION; OR
   (II) HAVE PERFORMED ANY OF THE FOLLOWING  SERVICES  OF  EMPLOYMENT  AS
 DEFINED BY SECTION FIVE HUNDRED ELEVEN OF THIS ARTICLE:
   (1) DOMESTIC WORKERS WHO ARE EMPLOYED BY A FAMILY OR INDIVIDUAL HOUSE-
 HOLD; OR
   (2) DAY LABORERS; OR
   (3)   WORKERS   EMPLOYED  TO  PROVIDE  CONSTRUCTION,  LANDSCAPING,  OR
 GROUNDSKEEPING LABOR OR SERVICES  AND  HIRED  BY  A  CONSTRUCTION  LABOR
 PROVIDER,  A  PRIVATE HOUSEHOLD OR HOME IMPROVEMENT CONTRACTOR, PROVIDED
 THAT:
   (A) THEY WERE PAID IN CASH OR PAID WITH A PERSONAL CHECK  OR  NON-PAY-
 ROLL CHECK; AND
   (B) THEIR WAGES WERE NOT REPORTED TO THE TAX COMMISSION BY AN "EMPLOY-
 ER," AS DEFINED UNDER SECTION FIVE HUNDRED TWELVE OF THIS ARTICLE AND AS
 REQUIRED  BY  PARAGRAPH  FOUR OF   SUBSECTION (A) OF SECTION SIX HUNDRED
 SEVENTY-FOUR OF THE TAX LAW; AND
   (C) THEY DID NOT RECEIVE A  WAGE  STATEMENT  FROM  SUCH  "EMPLOYER" AS
 REQUIRED UNDER SECTION ONE HUNDRED NINETY-FIVE OF THIS CHAPTER; AND
   (D) THEY DID NOT RECEIVE AN INTERNAL REVENUE SERVICE FORM 1099-NEC FOR
 NON-EMPLOYMENT SERVICES FOR COMPENSATION EARNED DURING THE  MOST  RECENT
 TAXABLE  YEAR FROM SUCH EMPLOYER, OR PERFORMED SERVICES THAT ARE CUSTOM-
 ARILY RECORDED THROUGH A FORM 1099-NEC;
 S. 3192                             5
 
   (III)  IS  A BONA FIDE SELF-EMPLOYED WORKER, REGARDLESS OF CITIZENSHIP
 OR IMMIGRATION STATUS;
   (1)  FOR  THE  PURPOSES OF THIS SUBPARAGRAPH, "BONA FIDE SELF-EMPLOYED
 WORKER" MEANS:
   (A) THE INDIVIDUAL IS FREE FROM CONTROL AND  DIRECTION  IN  PERFORMING
 THE JOB, BOTH UNDER HIS OR HER CONTRACT AND IN FACT, AND
   (B)  THE SERVICE IS PERFORMED OUTSIDE THE USUAL COURSE OF BUSINESS FOR
 WHICH THE SERVICE IS PERFORMED, AND
   (C) THE INDIVIDUAL IS CUSTOMARILY ENGAGED IN AN  INDEPENDENTLY  ESTAB-
 LISHED TRADE, OCCUPATION, PROFESSION, OR BUSINESS THAT IS SIMILAR TO THE
 LABOR OR SERVICE AT ISSUE;
   (2)  FOR  THE  PURPOSES  OF THIS SUBPARAGRAPH, STREET VENDORS SHALL BE
 CONSIDERED TO BE BONA FIDE SELF-EMPLOYED WORKERS;
   (3) FOR THE PURPOSES OF THIS SUBPARAGRAPH, WORKERS  PROVIDING  PROFES-
 SIONAL  SERVICES SHALL BE CONSIDERED TO BE BONA FIDE SELF-EMPLOYED WORK-
 ERS IF THEY SATISFY SUBCLAUSES (A) AND (B) OF CLAUSE ONE OF THIS SUBPAR-
 AGRAPH, EVEN IF THEIR WORK DOES NOT SATISFY SUCH SUBCLAUSES;
   (IV) WERE RELEASED FROM POST-ARRAIGNMENT INCARCERATION OR DETENTION OR
 FROM IMMIGRATION DETENTION  AFTER  BEING  DETAINED  IN  POST-ARRAIGNMENT
 INCARCERATION  OR DETENTION OR FROM IMMIGRATION DETENTION, OR A COMBINA-
 TION THEREOF, FOR A COMBINED PERIOD OF AT  LEAST  ONE  YEAR  DURING  THE
 PRIOR  TWENTY-FOUR  CALENDAR  MONTHS,  INCLUDING  THOSE  WHO  HAVE  BEEN
 RELEASED FROM PRISON ON PAROLE SUPERVISION OR POST-RELEASE  SUPERVISION;
 OR
   (V)  WERE RELEASED FROM POST-ARRAIGNMENT INCARCERATION OR DETENTION OR
 FROM IMMIGRATION DETENTION, OR A  COMBINATION  THEREOF  FOR  A  COMBINED
 PERIOD  OF  LESS  THAN  ONE YEAR DURING THE PREVIOUS TWENTY-FOUR MONTHS,
 INCLUDING THOSE WHO HAVE BEEN RELEASED FROM PRISON ON PAROLE SUPERVISION
 OR POST-RELEASE SUPERVISION; OR
   (D) SUFFERED A LOSS OF WORK-RELATED EARNINGS LEADING TO  A  PERIOD  OF
 TOTAL OR PARTIAL UNEMPLOYMENT DURING THE PRIOR CALENDAR MONTH, PROVIDED,
 HOWEVER,  THAT IN THE CASE OF A PERSON DESCRIBED IN SUBPARAGRAPH (IV) OR
 (V) OF PARAGRAPH (C) OF THIS SUBDIVISION, SUCH PERSON SHALL BE  ELIGIBLE
 IF  THEY  HAVE  BEEN  RELEASED  FROM  POST-ARRAIGNMENT  INCARCERATION OR
 DETENTION OR  IMMIGRATION  DETENTION,  INCLUDING  THOSE  WHO  HAVE  BEEN
 RELEASED  FROM PRISON ON PAROLE SUPERVISION OR POST-RELEASE SUPERVISION,
 IN THE PRIOR TWELVE CALENDAR MONTHS; AND PROVIDED, FURTHER, THAT IN  THE
 CASE  OF  PARTIAL  UNEMPLOYMENT,  THE  STATE  SHALL  ACCEPT  ALTERNATIVE
 EVIDENCE TO PAY STATEMENTS, SUCH AS BUT NOT  LIMITED  TO  MESSAGES  FROM
 EMPLOYERS, WRITTEN SCHEDULES AND AFFIDAVITS FROM EMPLOYEES THAT THEY ARE
 NOW ONLY WORKING PART-TIME HOURS;
   (E)  PRIOR  TO SUFFERING THE LOSS OF WORK-RELATED EARNINGS, HAD WORKED
 IN AT LEAST THREE OF THE PREVIOUS TWELVE MONTHS AND HAD EARNED AT  LEAST
 FOUR  THOUSAND  FIFTY DOLLARS IN GROSS EARNINGS; PROVIDED, HOWEVER, THAT
 IN THE CASE OF A WORKER DESCRIBED IN SUBPARAGRAPH (III) OF PARAGRAPH (C)
 OF THIS SUBDIVISION SUCH EARNINGS SHALL BE CALCULATED ON  A  NET  BASIS,
 AND  THAT IN THE CASE OF A WORKER DESCRIBED IN SUBPARAGRAPH (V) OF PARA-
 GRAPH (C) OF THIS SUBDIVISION, SUCH EARNINGS WILL BE CALCULATED FROM THE
 TWELVE MONTHS PRECEDING THE START OF  ANY  PERIOD,  OF  THE  APPLICANT'S
 CHOOSING,  OF  INCARCERATION  OR  DETENTION  FROM  THE PRIOR TWENTY-FOUR
 MONTHS; AND THAT IN THE CASE OF A PERSON DESCRIBED IN SUBPARAGRAPH  (IV)
 OF  PARAGRAPH  (C) OF THIS SUBDIVISION, SUCH PERSON SHALL BE ELIGIBLE IF
 THEY HAVE BEEN RELEASED FROM POST-ARRAIGNMENT INCARCERATION OR DETENTION
 OR IMMIGRATION DETENTION, INCLUDING THOSE WHO HAVE  BEEN  RELEASED  FROM
 PRISON  ON  PAROLE SUPERVISION OR POST-RELEASE SUPERVISION, IN THE PRIOR
 TWELVE CALENDAR MONTHS;
 S. 3192                             6
 
   (F) WHOSE REASON FOR LOSS OF WORK-RELATED EARNINGS WOULD NOT HAVE BEEN
 DISQUALIFYING UNDER SECTION FIVE HUNDRED  NINETY-THREE  OF  THIS  TITLE;
 PROVIDED  THAT  FOR  THE  PURPOSES  OF THIS PARAGRAPH ANY INDIVIDUAL WHO
 LOSES EMPLOYMENT DUE TO ANY ISSUE RELATED TO WORK  AUTHORIZATION  STATUS
 SHALL  NOT  BE  SUBJECT TO A DISQUALIFICATION FOR BENEFITS; AND PROVIDED
 FURTHER THAT FOR THE PURPOSES OF THIS PARAGRAPH ANY INDIVIDUAL WHO IS  A
 STREET  VENDOR  AND  LOSES  EMPLOYMENT  DUE  TO, BUT NOT LIMITED TO, THE
 FOLLOWING CIRCUMSTANCES SHALL NOT BE SUBJECT TO A  DISQUALIFICATION  FOR
 BENEFITS:
   (I)  LOSS OF MERCHANDISE OR VENDING EQUIPMENT DUE TO ROBBERY, ASSAULT,
 FLOODING, OR FIRE, IN WHICH CASE THE APPLICANT CAN ESTABLISH  THIS  LOSS
 THROUGH  NOTARIZED TESTIMONY OF THE APPLICANT OR THROUGH A LETTER FROM A
 CHARITABLE ORGANIZATION REGISTERED WITH THE CHARITIES BUREAU OF THE  NEW
 YORK STATE OFFICE OF THE ATTORNEY GENERAL OR THROUGH A POLICE REPORT;
   (II) PREVENTED FROM WORKING DUE TO INCLEMENT WEATHER;
   (III)  LOSS  OF GENERAL VENDOR LICENSE, MOBILE FOOD VENDOR LICENSE, OR
 PERMIT, WHETHER SUCH LICENSE IS ISSUED TO THE APPLICANT OR RENTED BY THE
 APPLICANT, FOR REASON OTHER THAN MISCONDUCT; OR
   (IV) LOSS OF REGULAR BUSINESS LOCATION DUE TO OBSTRUCTION FOR  REASONS
 INCLUDING   CONSTRUCTION,   STREETSCAPE   REDESIGN,   OR   ANY  PHYSICAL
 OBSTRUCTION THAT PREVENTS THE VENDOR FROM CONDUCTING BUSINESS;
   (G) WHO ARE CAPABLE OF WORK OR WHO ARE  READY,  WILLING  AND  ABLE  TO
 WORK,  REGARDLESS  OF  CITIZENSHIP OR IMMIGRATION STATUS, IN THEIR USUAL
 EMPLOYMENT OR IN ANY OTHER FOR  WHICH  THEY  ARE  REASONABLY  FITTED  BY
 TRAINING AND EXPERIENCE;
   (H) WHOSE PRINCIPAL PLACE OF RESIDENCE IS IN NEW YORK STATE;
   (I)  PROVIDE  SUITABLE  DOCUMENTATION  PURSUANT TO SUBDIVISION FOUR OF
 THIS SECTION;
   (J) HAVE EARNED NO MORE THAN  FIFTY-SIX THOUSAND THREE  HUNDRED  NINE-
 TY-THREE DOLLARS IN THE PRIOR TAXABLE YEAR; PROVIDED, HOWEVER, THAT SUCH
 AMOUNT  SHALL  BE  UPDATED ON THE NEXT JANUARY FIRST AFTER THE EFFECTIVE
 DATE OF THIS SECTION AND SET AS THE MEDIAN  ANNUAL  EMPLOYMENT  EARNINGS
 FOR  A  FULL-TIME WORKER LIVING IN THE STATE AS CALCULATED BY THE UNITED
 STATES CENSUS BUREAU, AND UPDATED ON EACH JANUARY FIRST THEREAFTER; AND
   (K) NO STATE OR LOCAL PUBLIC BENEFIT PROGRAM SHALL REQUIRE  AN  APPLI-
 CANT  OR  RECIPIENT  TO  APPLY  FOR THE UNEMPLOYMENT BRIDGE PROGRAM AS A
 CONDITION OF ELIGIBILITY.
   4. ALL DOCUMENTS SUBMITTED BY AN APPLICANT TO ESTABLISH  IDENTITY  AND
 RESIDENCY  SHALL BE: (I) CERTIFIED BY THE ISSUING AGENCY; (II) UNEXPIRED
 UNLESS SPECIFICALLY NOTED;  (III)  IN  ENGLISH,  OR  ACCOMPANIED  BY  AN
 ENGLISH  LANGUAGE TRANSLATION; AND (IV) NOT MUTILATED OR DAMAGED. APPLI-
 CANTS SHALL NOT BE REQUIRED TO PROVE THAT THEY ARE LAWFULLY  PRESENT  IN
 THE  UNITED  STATES.  APPLICANTS SHALL CERTIFY, IN A FORM AND MANNER THE
 COMMISSIONER OF LABOR SHALL PRESCRIBE. FOR THE PURPOSES OF PARAGRAPH (I)
 OF SUBDIVISION THREE OF THIS SECTION, "SUITABLE DOCUMENTATION" MEANS THE
 FOLLOWING:
   (A) FOR THE PURPOSES OF ESTABLISHING RESIDENCY, AN APPLICANT SHALL  BE
 REQUIRED  TO  PRODUCE  ONE OR MORE OF THE FOLLOWING ITEMS, EACH OF WHICH
 SHALL SHOW THE APPLICANT'S NAME AND CURRENT RESIDENTIAL ADDRESS  LOCATED
 WITHIN NEW YORK STATE:
   (I)  A  NON-EXPIRED  NEW  YORK  STATE  DRIVER'S  LICENSE ISSUED BY THE
 DEPARTMENT OF MOTOR VEHICLES;
   (II) A NON-EXPIRED  NEW  YORK  STATE  NON-DRIVER  IDENTIFICATION  CARD
 ISSUED BY THE DEPARTMENT OF MOTOR VEHICLES;
   (III)  A  NON-EXPIRED  NEW  YORK  STATE LEARNER'S PERMIT ISSUED BY THE
 DEPARTMENT OF MOTOR VEHICLES;
 S. 3192                             7
 
   (IV) A NON-EXPIRED IDNYC IDENTIFICATION CARD OR OTHER MUNICIPAL  IDEN-
 TIFICATION CARD;
   (V)  A  STATE  OR FEDERAL TAX FILING OR RETURN, WITH A FILING DATE NOT
 MORE THAN TWELVE MONTHS PRIOR TO THE DATE OF  APPLICATION  FOR  BENEFITS
 UNDER THIS PROGRAM;
   (VI) A DOCUMENT ISSUED BY AN AGENCY, AUTHORITY, BOARD OR COMMISSION OF
 NEW YORK STATE, A GOVERNMENT AGENCY OR AUTHORITY OF A POLITICAL SUBDIVI-
 SION  WITHIN NEW YORK STATE, INCLUDING A SCHOOL DISTRICT, THE DEPARTMENT
 OF CORRECTIONS AND COMMUNITY SUPERVISION, ANY LOCAL OR MUNICIPAL DEPART-
 MENT OF CORRECTIONS LOCATED WITHIN NEW YORK STATE, OR AN AGENCY  OF  THE
 FEDERAL  GOVERNMENT, INCLUDING A PRISON, IMMIGRATION DETENTION FACILITY,
 OR IMMIGRATION ENFORCEMENT AGENCY, WITH A DATE OF NOT MORE  THAN  TWELVE
 MONTHS PRIOR TO THE DATE OF APPLICATION FOR BENEFITS UNDER THIS PROGRAM;
   (VII)  A  SOCIAL  SECURITY  STATEMENT  LETTER  OR BENEFIT VERIFICATION
 LETTER, WITH A DATE OF NOT MORE THAN TWELVE MONTHS PRIOR TO THE DATE  OF
 APPLICATION FOR BENEFITS UNDER THIS PROGRAM; OR
   (VIII)  ANY  OF  THE  FOLLOWING DOCUMENTS, CONTAINING THE NAME AND NEW
 YORK STATE ADDRESS OF THE APPLICANT, PROVIDED THAT THE DATE IS  NO  MORE
 THAN  TWELVE  MONTHS  BEFORE  THE DATE OF APPLICATION FOR BENEFITS UNDER
 THIS PROGRAM:
   (1) A UTILITY BILL, INCLUDING A BILL FROM A MOBILE SERVICE PROVIDER, A
 RECEIPT FROM A CHECK CASHING, OR MONEY TRANSFER ESTABLISHMENT THAT INDI-
 CATES ADDRESS OF THE APPLICANT;
   (2) A BANK OR CREDIT CARD STATEMENT;
   (3) A LETTER ADDRESSED TO THE APPLICANT FROM THE NEW YORK CITY HOUSING
 AUTHORITY;
   (4) A LETTER ADDRESSED TO THE APPLICANT FROM A HOMELESS SHELTER  INDI-
 CATING THAT THE APPLICANT CURRENTLY RESIDES AT THE HOMELESS SHELTER;
   (5)  A  CURRENT  LEASE  OR SUBLEASE, MORTGAGE PAYMENT, OR PROPERTY TAX
 STATEMENT;
   (6) A PAY STUB;
   (7) AN EMPLOYMENT OFFER LETTER OR NOTICE OF PAY THAT DOCUMENTS EMPLOY-
 ER PROVIDED HOUSING LOCATED IN THE STATE, INCLUDING SEASONAL HOUSING;
   (8) A STATEMENT, BILL, OR RECORD FROM A HEALTH INSTITUTION  OR  INSUR-
 ANCE   COMPANY   (INCLUDING  HEALTH  INSURANCE,  HOMEOWNER'S  INSURANCE,
 RENTER'S INSURANCE, LIFE INSURANCE, OR AUTOMOBILE INSURANCE);
   (9) A JURY SUMMONS, COURT ORDER,  OR  OTHER  DOCUMENT  FROM  A  STATE,
 FEDERAL,  OR  LOCAL  COURT  OR  ADMINISTRATIVE LAW FORUM WITHIN NEW YORK
 STATE;
   (10) A LETTER FROM A DOMESTIC VIOLENCE RESIDENTIAL CARE PROGRAM, OR  A
 GOVERNMENT  AGENCY,  NON-PROFIT  ORGANIZATION,  OR RELIGIOUS INSTITUTION
 THAT PROVIDES SERVICES TO DOMESTIC VIOLENCE SURVIVORS;
   (11) A LETTER ADDRESSED TO THE APPLICANT FROM A  NON-PROFIT  ORGANIZA-
 TION  OR  RELIGIOUS INSTITUTION THAT PROVIDES SERVICES TO HOMELESS INDI-
 VIDUALS;
   (12) A LETTER ATTESTING TO THE RESIDENCY OF AN APPLICANT ISSUED  BY  A
 CHARITABLE  ORGANIZATION REGISTERED WITH THE CHARITIES BUREAU OF THE NEW
 YORK STATE OFFICE OF THE ATTORNEY GENERAL AND THAT PROVIDED SERVICES  TO
 THE  APPLICANT  IN  THE  ORDINARY  COURSE OF BUSINESS OF SUCH CHARITABLE
 ORGANIZATION;
   (13) A LETTER ATTESTING THE RESIDENCY OF AN APPLICANT SIGNED AND NOTA-
 RIZED BY A CO-HABITANT OF THE SAME RESIDENCE; OR
   (14) ANY OTHER DOCUMENT THE COMMISSIONER DEEMS ACCEPTABLE.
   (B) FOR THE PURPOSES OF ESTABLISHING IDENTITY, AN APPLICANT  SHALL  BE
 REQUIRED  TO  PRODUCE ONE OR MORE OF THE FOLLOWING ITEMS TO ESTABLISH AT
 LEAST FOUR POINTS OF PROOF OF IDENTITY:
 S. 3192                             8
 
   (I) FOR FOUR POINTS:
   (1)  A  NEW YORK STATE DRIVER'S LICENSE OR LEARNER'S PERMIT, ISSUED BY
 THE DEPARTMENT OF MOTOR VEHICLES, WHICH MAY BE EXPIRED BY NOT MORE  THAN
 TWO YEARS;
   (2)  A  NEW  YORK  STATE  NON-DRIVER IDENTIFICATION CARD ISSUED BY THE
 DEPARTMENT OF MOTOR VEHICLES, WHICH MAY BE EXPIRED BY NOT MORE THAN  TWO
 YEARS;
   (3)  A  UNITED STATES OR FOREIGN PASSPORT, WHICH MAY BE EXPIRED BY NOT
 MORE THAN TWO YEARS;
   (4) A UNITED STATES MILITARY ID CARD ISSUED TO  ACTIVE,  RESERVE,  AND
 RETIRED  MILITARY  PERSONNEL ONLY, WHICH MAY BE EXPIRED BY NOT MORE THAN
 TWO YEARS;
   (5) A UNITED STATES EMPLOYMENT AUTHORIZATION WITH PHOTO, WHICH MAY  BE
 EXPIRED BY NOT MORE THAN TWO YEARS;
   (6)  AN  INPATIENT  PHOTO  IDENTIFICATION  CARD ISSUED BY THE NEW YORK
 STATE OFFICE OF MENTAL HEALTH;
   (7) A FEDERAL DOCUMENT WITH PHOTO, ISSUED BY THE DEPARTMENT  OF  HOME-
 LAND  SECURITY  OR  AN  AGENCY  OF  THE DEPARTMENT OF HOMELAND SECURITY,
 INCLUDING IMMIGRATION AND CUSTOMS ENFORCEMENT,  AND  THE  UNITED  STATES
 CITIZENSHIP  AND IMMIGRATION SERVICES, INCLUDING BUT NOT LIMITED TO FORM
 I-94 OR I-766 (UNITED STATES EMPLOYMENT AUTHORIZATION  DOCUMENT),  WHICH
 MAY BE EXPIRED BY NOT MORE THAN TWO YEARS;
   (8)  A  PHOTO  IDENTIFICATION  CARD,  ISSUED  BY AN AGENCY, AUTHORITY,
 BOARD, OR COMMISSION OF NEW YORK STATE, A GOVERNMENT AGENCY OR AUTHORITY
 OF A POLITICAL SUBDIVISION WITHIN NEW YORK  STATE,  INCLUDING  A  SCHOOL
 DISTRICT,  THE  DEPARTMENT OF CORRECTIONS AND COMMUNITY SUPERVISION, ANY
 LOCAL OR MUNICIPAL DEPARTMENT OF CORRECTIONS  LOCATED  WITHIN  NEW  YORK
 STATE, OR AN AGENCY OF THE FEDERAL GOVERNMENT, INCLUDING A PRISON, IMMI-
 GRATION DETENTION FACILITY, OR IMMIGRATION ENFORCEMENT AGENCY, WHICH MAY
 BE EXPIRED BY NOT MORE THAN TWO YEARS; PROVIDED, HOWEVER, THAT IDENTIFI-
 CATION  CARDS THAT ARE MARKED "NOT FOR IDENTIFICATION PURPOSES" OR SIMI-
 LAR LANGUAGE SHALL NOT BE CONSIDERED FOR FOUR POINTS; OR
   (9) A NEW YORK CITY DEPARTMENT OF BUILDINGS SITE SAFETY TRAINING IDEN-
 TIFICATION CARD WITH PHOTO.
   (II) FOR THREE POINTS:
   (1) A PHOTO IDENTIFICATION  CARD,  ISSUED  BY  AN  AGENCY,  AUTHORITY,
 BOARD, OR COMMISSION OF NEW YORK STATE, A GOVERNMENT AGENCY OR AUTHORITY
 OF  A  POLITICAL  SUBDIVISION  WITHIN NEW YORK STATE, INCLUDING A SCHOOL
 DISTRICT, THE DEPARTMENT OF CORRECTIONS AND COMMUNITY  SUPERVISION,  ANY
 LOCAL  OR  MUNICIPAL  DEPARTMENT  OF CORRECTIONS LOCATED WITHIN NEW YORK
 STATE, OR AN AGENCY OF THE FEDERAL GOVERNMENT, INCLUDING A PRISON, IMMI-
 GRATION DETENTION FACILITY, OR IMMIGRATION ENFORCEMENT AGENCY,  THAT  IS
 MARKED  "NOT  FOR IDENTIFICATION PURPOSES" OR SIMILAR LANGUAGE AND WHICH
 MAY BE EXPIRED BY NOT MORE THAN TWO YEARS;
   (2) A PHOTO IDENTIFICATION CARD ISSUED BY AN EDUCATIONAL  INSTITUTION,
 INCLUDING  A  UNIVERSITY,  COLLEGE, OR POST-SECONDARY SCHOOL, SUBJECT TO
 THE REGULATION OF THE STATE EDUCATION DEPARTMENT OR BOARD OF REGENTS;
   (3) A NEW YORK CITY HEALTH AND HOSPITALS  PATIENT  CARD  ISSUED  BY  A
 HOSPITAL AND MEDICAL CLINIC;
   (4)  A  PHOTO  IDENTIFICATION CARD ISSUED BY A CHARITABLE ORGANIZATION
 REGISTERED WITH THE CHARITIES BUREAU OF THE NEW YORK STATE OFFICE OF THE
 ATTORNEY GENERAL RELATING TO ELIGIBILITY FOR SERVICES  OR  PARTICIPATION
 IN THE PROGRAMS ADMINISTERED BY THE CHARITABLE ORGANIZATION IN THE ORDI-
 NARY COURSE OF SUCH CHARITABLE ORGANIZATION;
   (5) A PHOTO IDENTIFICATION CARD ISSUED BY A LABOR ORGANIZATION; OR
 S. 3192                             9
 
   (6)  AN  IDENTIFICATION CARD ISSUED BY THE UNITED STATES DEPARTMENT OF
 LABOR OCCUPATIONAL HEALTH  AND  SAFETY  ADMINISTRATION  (OSHA)  TRAINING
 INSTITUTE EDUCATION CENTER FOR COMPLETION OF A TEN OR THIRTY HOUR WORKER
 SAFETY AWARENESS TRAINING.
   (III) FOR TWO POINTS:
   (1) AN NYC CARE MEMBERSHIP CARD;
   (2)  A  FEDERAL DOCUMENT ISSUED BY THE DEPARTMENT OF HOMELAND SECURITY
 OR AN AGENCY OF THE DEPARTMENT OF  HOMELAND  SECURITY,  INCLUDING  IMMI-
 GRATION  AND  CUSTOMS ENFORCEMENT, AND THE UNITED STATES CITIZENSHIP AND
 IMMIGRATION  SERVICES,  INCLUDING  FORM  I-200,  I-862,  I-205,  I-220A,
 I-220B, I-385, I-797, I-797A, OR I-797D, THAT DOES NOT INCLUDE A PHOTO;
   (3)  A  FOREIGN DRIVER'S LICENSE WITH A PHOTO, WHICH MAY BE EXPIRED BY
 NOT MORE THAN TWO YEARS;
   (4) A FOREIGN ISSUED IDENTIFICATION CARD, INCLUDING, BUT  NOT  LIMITED
 TO,  A  CONSULAR  IDENTIFICATION  CARD OR ANY OTHER PHOTO IDENTIFICATION
 CARD ISSUED BY ANOTHER COUNTRY TO ITS CITIZENS;
   (5) A UNITED STATES INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER  ASSIGN-
 MENT LETTER;
   (6) A MARRIAGE CERTIFICATE;
   (7) A DIVORCE DECREE;
   (8) A BIRTH CERTIFICATE ISSUED BY A FOREIGN COUNTRY;
   (9)  A  DIRECT  EXPRESS DEBIT MASTERCARD PROVIDED BY THE UNITED STATES
 TREASURY; OR
   (10) A  SOCIAL  SECURITY  STATEMENT  LETTER  OR  BENEFIT  VERIFICATION
 LETTER.
   (IV) FOR ONE POINT:
   (1)  A  NON-EXPIRED  NEW  YORK CITY DEPARTMENT OF PARKS AND RECREATION
 MEMBERSHIP CARD;
   (2) A DIPLOMA, TRANSCRIPT, OR OTHER COURSE  CERTIFICATE  FROM  A  HIGH
 SCHOOL, COLLEGE, OR UNIVERSITY IN THE UNITED STATES;
   (3)  A PHOTO IDENTIFICATION CARD ISSUED BY AN EMPLOYER OR ENTITY ASSO-
 CIATED WITH AN EMPLOYER, INCLUDING PHOTO IDENTIFICATION  CARDS  REQUIRED
 TO ACCESS SECURE FACILITIES AND BUILDINGS; OR
   (4)  A  WRITTEN EMPLOYMENT OFFER, PAY STUBS, OR NOTICE OF PAY DOCUMENT
 PROVIDED TO THE APPLICANT BY AN EMPLOYER.
   (V) THE COMMISSIONER MAY ACCEPT ANY OTHER  DOCUMENT  THE  COMMISSIONER
 DEEMS  RELEVANT  AND ADEQUATE TO ESTABLISH THE IDENTITY OF THE APPLICANT
 AND MAY ASSIGN A REASONABLE POINT VALUE FOR SUCH DOCUMENT.
   (C) EACH APPLICANT SHALL BE REQUIRED TO COMPLETE AND  SUBMIT  A  QUES-
 TIONNAIRE ATTESTING THAT IN THE TWELVE MONTHS DIRECTLY PRIOR TO THE DATE
 OF  APPLICATION  FOR BENEFITS UNDER THIS PROGRAM THE APPLICANT WORKED IN
 AT LEAST THREE CALENDAR MONTHS, EARNED  AT  LEAST  FOUR  THOUSAND  FIFTY
 DOLLARS  IN  GROSS  WAGES OR FOUR THOUSAND FIFTY DOLLARS IN NET SELF-EM-
 PLOYMENT EARNINGS, AND LOST THEIR JOB THROUGH NO  FAULT  OF  THEIR  OWN;
 PROVIDED,  HOWEVER,  THAT  IN THE CASE OF A PERSON DESCRIBED IN SUBPARA-
 GRAPH (IV) OF PARAGRAPH (C) OF SUBDIVISION THREE OF THIS  SECTION,  SUCH
 PERSON  SHALL  BE ELIGIBLE IF THEY HAVE BEEN RELEASED FROM POST-ARRAIGN-
 MENT INCARCERATION OR DETENTION OR IMMIGRATION DETENTION  IN  THE  PRIOR
 TWELVE  CALENDAR  MONTHS,  INCLUDING  THOSE  WHO HAVE BEEN RELEASED FROM
 PRISON ON PAROLE SUPERVISION OR POST-RELEASE SUPERVISION. THE  APPLICANT
 SHALL  ADDITIONALLY SUBMIT THE FOLLOWING DOCUMENTATION TO ESTABLISH FOUR
 POINTS OR MORE OF PROOF OF WORK HISTORY:
   (I) FOR FOUR POINTS:
   (1) WAGE STATEMENTS, AS SET FORTH IN SECTION ONE  HUNDRED  NINETY-FIVE
 OF THIS CHAPTER, OR, WHERE THE EMPLOYER HAS FAILED TO PROVIDE THE APPLI-
 CANT  WITH  ACCURATE WAGE STATEMENTS MEETING THE REQUIREMENTS OF SECTION
 S. 3192                            10
 
 ONE HUNDRED NINETY-FIVE OF THIS CHAPTER, NON-PAYROLL CHECKS PAID BY  THE
 EMPLOYER  OR  EMPLOYER'S AGENT TO THE APPLICANT OR OTHER RECORDS SHOWING
 PAYMENTS FROM AN APP-BASED EMPLOYER TO THE APPLICANT. SUCH STATEMENTS OR
 OTHER  RECORDS SHALL DEMONSTRATE AT LEAST FOUR THOUSAND FIFTY DOLLARS IN
 GROSS WAGES OR EARNINGS, AND PAYMENT OF WAGES IN AT LEAST THREE CALENDAR
 MONTHS WITHIN THE TWELVE-MONTH PERIOD DIRECTLY  PRIOR  TO  THE  DATE  OF
 APPLICATION FOR BENEFITS UNDER THIS PROGRAM;
   (2)  A  LETTER FROM AN EMPLOYER, OR A CLIENT OF THE APPLICANT OR THEIR
 EMPLOYER, ATTESTING THAT THE APPLICANT EARNED  AT  LEAST  FOUR  THOUSAND
 FIFTY  DOLLARS  IN  GROSS WAGES OR EARNINGS AND WORKED IN AT LEAST THREE
 MONTHS IN THE TWELVE MONTHS DIRECTLY PRIOR TO WHEN THE APPLICANT BECOMES
 UNEMPLOYED OR PARTIALLY UNEMPLOYED. SUCH LETTER SHALL INCLUDE:
   (A) THE EMPLOYER'S MAILING ADDRESS AND THE ADDRESS OF THE SITE, WITHIN
 NEW YORK STATE, AT WHICH THE APPLICANT WAS EMPLOYED;
   (B) THE EMPLOYER'S  NEW  YORK  STATE  UNEMPLOYMENT  INSURANCE  ACCOUNT
 NUMBER OR FEDERAL EMPLOYMENT IDENTIFICATION NUMBER; OR
   (C)  CONTACT  INFORMATION,  INCLUDING  A PHONE NUMBER, FOR A REPRESEN-
 TATIVE OF SUCH EMPLOYER WHO CAN VERIFY THE CONTENTS OF THE LETTER;
   (3) A LETTER ATTESTING TO THE APPLICANT'S EMPLOYMENT HISTORY ISSUED BY
 A CHARITABLE ORGANIZATION REGISTERED WITH THE CHARITIES  BUREAU  OF  THE
 NEW YORK STATE OFFICE OF THE ATTORNEY GENERAL OR OTHER ENTITY DESIGNATED
 BY  THE  COMMISSIONER  AND  BASED ON DIRECT KNOWLEDGE THAT THE APPLICANT
 EARNED AT LEAST FOUR THOUSAND FIFTY DOLLARS IN GROSS WAGES  OR  EARNINGS
 AND  WORKED  IN  AT  LEAST  THREE  CALENDAR  MONTHS IN THE TWELVE MONTHS
 DIRECTLY PRIOR TO WHEN THE  APPLICANT  BECAME  UNEMPLOYED  OR  PARTIALLY
 UNEMPLOYED,  ACQUIRED IN THE COURSE OF CONDUCTING INTAKE, INTERVIEWS, OR
 OTHER STANDARD PROCESSES RELATED TO THE PROVISION OF JOB-RELATED  DIRECT
 SERVICES TO THE APPLICANT; OR
   (4)  A  COMPLAINT,  CHARGE, OR EQUIVALENT DOCUMENT FILED WITH A LOCAL,
 STATE, OR FEDERAL AGENCY OR COURT,  AND  ACKNOWLEDGED  BY  SUCH  ENTITY,
 ALLEGING  THAT THE APPLICANT WORKED IN NEW YORK STATE, OR OPERATED AS AN
 INDEPENDENT CONTRACTOR, IN AT LEAST THREE CALENDAR MONTHS AND EARNED  AT
 LEAST  FOUR  THOUSAND  FIFTY  DOLLARS  IN GROSS WAGES OR EARNINGS IN THE
 TWELVE-MONTH PERIOD DIRECTLY PRIOR TO THE DATE THE  APPLICANT  CERTIFIES
 THAT HE OR SHE BECAME ELIGIBLE FOR BENEFITS.
   (II) FOR THREE POINTS:
   (1)  A  FEDERAL  TAX  RETURN FOR THE TAX YEAR IMMEDIATELY PRIOR TO THE
 YEAR IN WHICH THE APPLICANT BECAME UNEMPLOYED OR  PARTIALLY  UNEMPLOYED,
 WITH  PROOF  OF  FILING WITH THE INTERNAL REVENUE SERVICE USING A SOCIAL
 SECURITY NUMBER OR VALID UNITED STATES INDIVIDUAL  TAXPAYER  IDENTIFICA-
 TION NUMBER;
   (2)  A STATE TAX RETURN FOR THE TAX YEAR IMMEDIATELY PRIOR TO THE YEAR
 IN WHICH THE APPLICANT BECAME UNEMPLOYED OR PARTIALLY UNEMPLOYED,  FILED
 WITH  THE  DEPARTMENT  OF  TAXATION  AND FINANCE USING A SOCIAL SECURITY
 NUMBER OR VALID UNITED STATES INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER;
   (3) A FORM W-2 OR 1099 FORM DEMONSTRATING FOUR THOUSAND FIFTY  DOLLARS
 OR MORE IN GROSS WAGES OR EARNINGS FOR THE TAX YEAR IMMEDIATELY PRIOR TO
 THE  YEAR  IN  WHICH  THE APPLICANT BECAME UNEMPLOYED OR PARTIALLY UNEM-
 PLOYED; OR
   (4) A NEW YORK STATE AND LOCAL SALES TAX AND USE RETURN FOR  THE  YEAR
 OR  QUARTER IMMEDIATELY PRIOR TO THE YEAR OR QUARTER IN WHICH THE APPLI-
 CANT BECAME UNEMPLOYED OR PARTIALLY UNEMPLOYED, FILED WITH  THE  DEPART-
 MENT OF TAXATION AND FINANCE USING A VALID CERTIFICATE OF AUTHORITY.
   (III) FOR TWO POINTS:
   (1)  EVIDENCE,  SUCH  AS STATEMENTS ISSUED BY A FINANCIAL INSTITUTION,
 SHOWING REGULAR DIRECT DEPOSITS MADE BY THE EMPLOYER TO  THE  APPLICANT,
 S. 3192                            11
 
 OR  REGULAR DEPOSITS OF CASH EARNINGS OR CHECKS MADE BY THE APPLICANT TO
 THE APPLICANT'S BANK ACCOUNT, OR TRANSFERS FROM AN  ENTITY  OR  FROM  AN
 UNRELATED  INDIVIDUAL  (IN EACH CASE THAT IS NOT DETERMINED TO NOT BE AN
 EMPLOYER) TO THE APPLICANT;
   (2)  RECEIPTS  FROM  A CHECK CASHING ESTABLISHMENT OR TRANSACTION LOGS
 FROM A PAYMENT APP, OF REGULAR DIRECT DEPOSITS, DEPOSITS,  OR  TRANSFERS
 FROM AN ENTITY OR FROM AN UNRELATED INDIVIDUAL (IN EACH CASE THAT IS NOT
 DETERMINED TO NOT BE AN EMPLOYER) TO THE APPLICANT;
   (3) AN EMPLOYER ISSUED IDENTIFICATION BADGE;
   (4)  EMAILS,  TEXT  MESSAGES, SOCIAL MEDIA POSTS OR MESSAGES, OR OTHER
 WRITTEN COMMUNICATIONS RELATING TO DELIVERY ORDER SHEETS, WORK INVOICES,
 POINT OF SALE RECEIPTS,  WORK  SCHEDULES,  SIGN-IN  SHEETS,  TIMESHEETS,
 DIRECTIONS  OR  INSTRUCTIONS  FROM  EMPLOYERS  OR OTHER WRITTEN COMMUNI-
 CATIONS BETWEEN AN APPLICANT AND AN EMPLOYER OR HIRING PARTY  ESTABLISH-
 ING THE EXISTENCE OF A WORK RELATIONSHIP;
   (5)  DOCUMENTS  OR  MATERIALS  ISSUED  BY  AN EMPLOYER TO AN EMPLOYEE,
 INCLUDING ANY MATERIALS CONTAINING THE EMPLOYER'S MAILING  ADDRESS,  THE
 EMPLOYER'S  NEW  YORK  STATE  UNEMPLOYMENT  INSURANCE  ACCOUNT NUMBER OR
 FEDERAL  EMPLOYMENT  IDENTIFICATION  NUMBER,  AND  CONTACT  INFORMATION,
 INCLUDING A PHONE NUMBER, FROM A REPRESENTATIVE OF SUCH EMPLOYER;
   (6)  RECEIPTS OR RECORDS SHOWING A CONSECUTIVE PATTERN OF COMMUTING TO
 AND FROM A WORK LOCATION, SUCH AS TOLL  RECORDS,  PARKING  RECEIPTS,  OR
 PUBLIC TRANSPORTATION RECORDS;
   (7)  COMPLAINTS WITH, BY OR ABOUT A STREET VENDOR OR OTHER INDEPENDENT
 CONTRACTOR MADE TO A LOCAL, STATE OR FEDERAL AGENCY OR  COURT  REGARDING
 ACTIONS THAT AFFECTED THEIR ABILITY TO WORK;
   (8) NOTARIZED TESTIMONY FROM THIRD PARTIES SUCH AS CO-WORKERS, EMPLOY-
 ERS' CUSTOMERS, OR CLIENTS;
   (9)  NOTARIZED  TESTIMONY  FROM APPLICANT DESCRIBING WORK PERFORMED IN
 THE TWELVE-MONTH PERIOD PRIOR TO THE DATE OF APPLICATION;
   (10) EVIDENCE OF BUSINESS ACTIVITY  INCLUDING,  BUT  NOT  LIMITED  TO,
 EVIDENCE  OF  OWNERSHIP  OF  INVENTORY  FOR SALE, POINT OF SALE REPORTS;
 WRITTEN  OR  PRINTED  RECEIPTS,  ELECTRONIC  PAYMENT  RECORDS;  MESSAGES
 CONFIRMING  TRANSACTIONS;  RENTAL OR LEASE PAYMENTS, INVOICES OR ORDERS,
 CONTRACTS OR AGREEMENTS; MOBILE FOOD VENDING LICENSES  OR  OTHER  VENDOR
 LICENSES  ISSUED  BY  A  LOCALITY IN THE STATE; NEW YORK STATE SALES TAX
 CERTIFICATES OF AUTHORITY; PUBLICATIONS, ADVERTISEMENTS OR SOCIAL  MEDIA
 POSTS REGARDING THE BUSINESS;
   (11) CERTIFICATIONS BY COMMUNITY-BASED ORGANIZATIONS WITH EXPERTISE IN
 LOW-WAGE WORK, ATTESTING TO WORK PERFORMED; OR
   (12) APPLICATION FOR AN INDIVIDUAL TAXPAYER IDENTIFICATION NUMBER.
   (IV)  THE COMMISSIONER MAY, BY REGULATION, ESTABLISH ALTERNATIVE DOCU-
 MENTS THAT SUFFICIENTLY DEMONSTRATE AN APPLICANT'S QUALIFICATION FOR THE
 PROGRAM, PROVIDED THAT SUCH ADDITIONAL DOCUMENTS  SHALL  CLEARLY  DEMON-
 STRATE THAT THE APPLICANT WAS EMPLOYED IN AT LEAST THREE CALENDAR MONTHS
 AND  EARNED  AT  LEAST  FOUR  THOUSAND FIFTY DOLLARS IN THE TWELVE-MONTH
 PERIOD PRIOR TO THE DATE THE APPLICANT CERTIFIES THAT HE OR  SHE  BECAME
 ELIGIBLE FOR BENEFITS PURSUANT TO THIS SECTION.
   (V)  WHERE  AN  APPLICANT HAS NOT RECEIVED SUFFICIENT DOCUMENTATION OF
 THEIR WORK HOURS, WAGES, OR OTHER EMPLOYMENT RECORDS IN  ORDER  TO  MEET
 THE  FOUR  POINTS  REQUIRED PURSUANT TO THIS PARAGRAPH, THE COMMISSIONER
 SHALL CONDUCT A CREDIBILITY INTERVIEW TO DETERMINE  WHETHER  THE  APPLI-
 CANT'S  QUESTIONNAIRE  AND/OR  DOCUMENTATION SUBMITTED REASONABLY DEMON-
 STRATES THAT THEY MEET THE WORK-RELATED ELIGIBILITY REQUIREMENTS OF THIS
 PROGRAM.   THE COMMISSIONER MAY  ESTABLISH  PROCEDURES  FOR  CREDIBILITY
 S. 3192                            12

 INTERVIEWS IN CASES WHEN DOCUMENTS USED TO MEET THE FOUR POINT ELIGIBIL-
 ITY NEED ADDITIONAL VERIFICATION OR CLARIFICATION.
   (VI) IN THE CASE OF AN APPLICANT WHO IS A PERSON DESCRIBED IN SUBPARA-
 GRAPH  (IV)  OF PARAGRAPH (C) OF SUBDIVISION THREE OF THIS SECTION, SUCH
 PERSON SHALL NOT BE REQUIRED TO SUBMIT DOCUMENTATION  SHOWING  PROOF  OF
 WORK HISTORY.
   5.  THE  DEPARTMENT SHALL ESTABLISH APPLICATION PROCEDURES WHICH SHALL
 INCLUDE, BUT NOT BE LIMITED TO:
   (A) CREATING A  USER-FRIENDLY,  AND  LANGUAGE-ACCESSIBLE  WEBSITE  FOR
 APPLICATION  TO  THE PROGRAM.   WEB-BASED CONTENT INCLUDING WEBSITES AND
 APPLICATIONS SHALL BE COMPLIANT WITH WEB  CONTENT  ACCESSIBILITY  GUIDE-
 LINES  (WCAG)  WCAG  2.0 LEVEL AA AND IMPLEMENT WEB ACCESSIBILITY INITI-
 ATIVE ACCESSIBLE RICH INTERNET APPLICATIONS SUITE (WAI-ARIA)  1.0  WHERE
 APPLICABLE  FOR DYNAMIC WEB CONTENT. THE DEPARTMENT SHALL PROVIDE TRANS-
 LATION OF THE WEBSITE AND APPLICATION FORMS ON THE WEBSITE IN THE TWELVE
 MOST COMMON NON-ENGLISH LANGUAGES SPOKEN BY  INDIVIDUALS  WITH  LIMITED-
 ENGLISH PROFICIENCY IN THE STATE OF NEW YORK;
   (B) ESTABLISHING, IN COLLABORATION WITH THE DIRECTOR OF THE BUDGET, AN
 UNEMPLOYMENT  BRIDGE  PROGRAM  NAVIGATOR GRANT FOR NONPROFIT AGENCIES TO
 CONDUCT OUTREACH TO UNDERSERVED COMMUNITIES  AND  ASSIST  APPLICANTS  IN
 APPLYING  FOR THE PROGRAM.  SUCH NAVIGATOR GRANT SHALL BE ESTABLISHED BY
 JANUARY FIRST, TWO THOUSAND TWENTY-FOUR;
   (C) REQUIRING THAT ALL APPLICATIONS FOR THE PROGRAM SHALL BE PROCESSED
 WITHIN TWENTY-ONE DAYS OF THE RECEIPT OF A  COMPLETED  APPLICATION.  THE
 DEPARTMENT  SHALL  PROVIDE  A RESPONSE TO EACH APPLICANT ON WHETHER SUCH
 APPLICANT IS ELIGIBLE FOR THE PROGRAM, UNLESS THE LOCAL JURISDICTION  IS
 FACING EXTENUATING CIRCUMSTANCES;
   (D)  PROCESSES  FOR  REVIEWING  APPLICATIONS  THAT HAVE BEEN REJECTED,
 EITHER IN WHOLE OR IN PART. REVIEWS SHALL BE CONDUCTED IN A MANNER SPEC-
 IFIED BY THE COMMISSIONER. SUCH PROCESSES SHALL REQUIRE THE COMMISSIONER
 TO PROVIDE A DETAILED EXPLANATION OF THE REASON FOR DENIAL TO ANY APPLI-
 CANT WHOSE APPLICATION HAS BEEN DENIED;
   (E) PROVIDING ALL NOTICES TO THE APPLICANT IN THE APPLICANT'S  PRIMARY
 LANGUAGE, AS INDICATED IN THEIR INITIAL APPLICATION;
   (F)  ISSUING A WRITTEN NOTICE OF DETERMINATION TO THE APPLICANT WITHIN
 FIVE CALENDAR DAYS OF REACHING A DETERMINATION OF THE APPLICANT'S ELIGI-
 BILITY FOR BENEFITS UNDER THIS PROGRAM; AND
   (G) ESTABLISHING PROCEDURES FOR DENIALS AND APPEALS WHICH, AT A  MINI-
 MUM, PROVIDE THAT:
   (I) WHEN AN APPLICATION IS DENIED, THE DEPARTMENT SHALL INCLUDE IN THE
 NOTICE  OF DETERMINATION A SPECIFIC EXPLANATION AS TO THE REASON FOR THE
 DENIAL AND DETAILED INSTRUCTIONS AS TO WHAT DOCUMENTATION OR  DOCUMENTED
 JUSTIFICATION IS NEEDED TO REVERSE THE DETERMINATION;
   (II)  THE  DEPARTMENT  MAY  CREATE  AN  APPEAL FORM IN THE TWELVE MOST
 COMMON NON-ENGLISH LANGUAGES SPOKEN BY INDIVIDUALS WITH  LIMITED-ENGLISH
 PROFICIENCY  IN  THE STATE OF NEW YORK. SUCH FORM SHALL BE INCLUDED WITH
 THE NOTICE OF DETERMINATION AND SHALL  BE  IN  THE  APPLICANT'S  PRIMARY
 LANGUAGE, AS INDICATED IN THEIR INITIAL APPLICATION;
   (III)  AN APPLICANT MAY FILE AN APPEAL WITHIN SIXTY DAYS AFTER RECEIPT
 OF THE NOTICE OF DETERMINATION REQUIRED PURSUANT  TO  PARAGRAPH  (F)  OF
 THIS SUBDIVISION;
   (IV)  AN APPLICANT MAY SUBMIT THE APPEALS FORM PROVIDED BY THE DEPART-
 MENT PURSUANT TO THIS PARAGRAPH, IN ADDITION TO ANY ADDITIONAL  INFORMA-
 TION  OR  DOCUMENTATION  REQUIRED TO SUPPORT THE APPLICANT'S POSITION IN
 FILING THEIR APPEAL;
 S. 3192                            13
 
   (V) THE DEPARTMENT SHALL NOTIFY THE APPLICANT IN WRITING OF THE DETER-
 MINATION ON THE APPEAL OR OF THE NEED FOR ADDITIONAL INFORMATION AND THE
 DATE BY WHICH THE INFORMATION MUST BE PROVIDED. SUCH NOTIFICATION  SHALL
 BE  PROVIDED  TO  THE  APPLICANT  WITHIN  THIRTY  DAYS FROM THE DATE THE
 DEPARTMENT  RECEIVES  THE APPEAL AND SHALL PROVIDE THE APPLICANT WITH AT
 LEAST TWENTY-ONE DAYS' NOTICE TO PROVIDE ADDITIONAL INFORMATION  TO  THE
 DEPARTMENT; AND
   (VI) THE DEPARTMENT SHALL NOTIFY THE APPLICANT IN WRITING OF ITS FINAL
 DETERMINATION  ON THE APPEAL WITHIN THIRTY DAYS FOLLOWING THE RECEIPT OF
 ANY ADDITIONAL INFORMATION OR FOLLOWING EXPIRATION  OF  THE  PERIOD  FOR
 PROVIDING SUCH INFORMATION.
   6.  (A)  PERSONS ELIGIBLE TO RECEIVE FUNDING SHALL BE GIVEN THE OPTION
 TO RECEIVE SUCH FUNDS VIA PREPAID ATM CARD OR DIRECT DEPOSIT INTO A BANK
 ACCOUNT OF THEIR DESIGNATION.
   (B) (I) IF AN APPLICANT ELECTS TO RECEIVE FUNDS VIA PREPAID ATM  CARD,
 SUCH CARD:
   (A) SHALL BE SENT TO THE ADDRESS THE APPLICANT PROVIDED TO THE DEPART-
 MENT.  IF  THE  APPLICANT RECEIVES FUNDING FOR MORE THAN ONE MONTH, SUCH
 FUNDS SHALL BE SENT TO THE SAME DEBIT CARD; AND
   (B) SHALL BE LIMITED TO TWO PIN-BASED WITHDRAWALS  PER  MONTH.  RETAIL
 TRANSACTIONS,  ONLINE TRANSACTIONS, AND TELLER DESK WITHDRAWALS SHALL BE
 UNLIMITED. THERE SHALL BE NO LIMIT FOR  CASH  WITHDRAWALS  MADE  AT  THE
 TELLER DESK ON SUCH CARDS.
   (II)  THE  DEPARTMENT, IN CONJUNCTION WITH THE DEPARTMENT OF FINANCIAL
 SERVICES, SHALL ISSUE GUIDANCE TO BANKS REGARDING ACCEPTABLE IDENTIFICA-
 TION DOCUMENTS TO BE ACCEPTED FOR WITHDRAWALS. SUCH DOCUMENTATION  SHALL
 MIRROR  THE DOCUMENTATION TO PROVE ELIGIBILITY UNDER THIS PROGRAM TO THE
 MAXIMUM EXTENT POSSIBLE.
   (III) THE DEPARTMENT SHALL ENSURE THAT ANY FEES ASSOCIATED WITH  USING
 THE ATM CARD ARE NOT EXCESSIVELY HIGH.
   (C) IF AN APPLICANT CHOOSES TO RECEIVE FUNDING VIA DIRECT DEPOSIT:
   (I)  THE APPLICANT SHALL SUBMIT BANK INFORMATION WHILE FILLING OUT THE
 APPLICATION OR BY SUBMITTING A  BANK  ACCOUNT  PURSUANT  TO  REGULATIONS
 PROMULGATED BY THE DEPARTMENT.
   (II)  THE  DEPARTMENT SHALL CONDUCT A REVIEW TO ENSURE THAT THE NECES-
 SARY ANTI-FRAUD PROVISIONS FOR BANK ACCOUNT DIRECT DEPOSITS EXIST.   THE
 DEPARTMENT  SHALL  HAVE THE RIGHT TO RESTRICT DIRECT DEPOSIT PAYMENTS IF
 SUCH PAYMENTS VIOLATE REQUISITE ANTI-FRAUD PROVISIONS.
   (D) THE DISBURSEMENT OF FUNDS SHALL BE ACCOMPANIED BY A DOCUMENT  FROM
 THE  DEPARTMENT OR THE DEPARTMENT OF TAXATION AND FINANCE, THAT EXPLAINS
 THAT SUCH FUNDS COUNT AS INCOME OR WAGE REPLACEMENT AND ARE  SUBJECT  TO
 THE  PAYMENT  OF TAXES. SUCH FORM SHALL ALSO INCLUDE INFORMATION RELATED
 TO THE STATE TAX RATE.
   (E) (I) THE DEPARTMENT, IN COORDINATION WITH THE ADMINISTRATOR OF  THE
 FUND,  SHALL  PROMULGATE  RULES  AND  REGULATIONS NECESSARY TO CREATE AN
 EFFICIENT AND EFFECTIVE DISPUTE PROCESS FOR CHARGES A RECIPIENT OF FUNDS
 UNDER THIS PROGRAM CLAIMS  TO  BE  FRAUDULENT.  SUCH  REGULATIONS  SHALL
 REQUIRE  A PROVISION THAT A BANK DISBURSING FUNDS VIA ATM CARDS SHALL BE
 OBLIGATED TO NOTIFY THE RECIPIENT, BY TELEPHONE CALL OR EMAIL, WHEN: (1)
 A FRAUDULENT CHARGES CLAIM HAS BEEN RECEIVED; (2) WHEN MORE  INFORMATION
 IS  NEEDED;  (3)  WHEN THERE IS ANY STATUS UPDATE; AND (4) WHEN THE CASE
 HAS BEEN RESOLVED AND WHAT THE DETERMINATION IS.
   (II) TO THE EXTENT PRACTICABLE UNDER STATE  AND  FEDERAL  LAW,  AS  IT
 RELATES  TO  CLAIMS OF FRAUD BY A RECIPIENT OF FUNDS UNDER THIS PROGRAM,
 BANKS SHALL ACCEPT A SIGNED AND NOTARIZED ATTESTATION FROM  A  COMMUNITY
 BASED ORGANIZATION CONFIRMING SUCH FRAUD IN LIEU OF POLICE REPORTS.  THE
 S. 3192                            14
 
 DEPARTMENT  SHALL  PROMPTLY  COMMUNICATE  ALL  INFORMATION REGARDING THE
 DISBURSEMENT OF FUNDS AND ANY APPLICABLE FRAUD WARNINGS TO AN APPLICANT,
 IN SUCH APPLICANT'S PREFERRED LANGUAGE AS CHOSEN IN THE ORIGINAL  APPLI-
 CATION.
   7.  ANY  PERSON  WHO  APPLIES  FOR  BENEFITS UNDER THIS CHAPTER OR WHO
 REQUESTS DOCUMENTATION OR EVIDENCE TO SUPPORT AN APPLICATION  FOR  BENE-
 FITS  UNDER  THIS  CHAPTER  SHALL NOT BE SUBJECT TO RETALIATION, AS THAT
 TERM IS USED IN PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION TWO  HUNDRED
 FIFTEEN  OF  THIS  CHAPTER, FOR ENGAGING IN ANY OF THESE ACTIVITIES. FOR
 THE PURPOSES OF THIS SUBDIVISION, RETALIATION SHALL INCLUDE DELIBERATELY
 MISINFORMING A PERSON OR DISSUADING A PERSON FROM APPLYING FOR  BENEFITS
 UNDER  THIS ARTICLE.   VIOLATIONS OF THIS SUBDIVISION SHALL BE DEEMED TO
 BE VIOLATIONS OF PARAGRAPH (A) OF SUBDIVISION ONE OF SECTION TWO HUNDRED
 FIFTEEN OF THIS CHAPTER AND THE CIVIL PENALTIES AND  REMEDIES  OF  PARA-
 GRAPH  (B)  OF SUBDIVISION ONE AND PARAGRAPHS (A) AND (B) OF SUBDIVISION
 TWO OF SECTION TWO HUNDRED FIFTEEN OF THIS CHAPTER SHALL  BE  APPLICABLE
 TO THIS SUBDIVISION.
   8. AT THE TIME OF THEIR APPLICATION, EACH APPLICANT SHALL BE GIVEN THE
 OPTION  TO  REPORT THEIR EMPLOYER OR PREVIOUS EMPLOYER TO THE DEPARTMENT
 IN ORDER TO INITIATE A LABOR DISPUTE REGARDING  WAGE  THEFT,  MISCLASSI-
 FICATION,  RETALIATION,  OR  OTHER  VIOLATIONS  OF THE LABOR LAW. AT THE
 CLOSE OF EACH CALENDAR YEAR, THE DEPARTMENT SHALL PROVIDE  THE  APPLICA-
 TION  DOCUMENTS,  WITH  ANY IDENTIFYING INFORMATION OF INDIVIDUAL APPLI-
 CANTS REDACTED, BUT INCLUDING THE NAMES OF ANY EMPLOYER OF AN APPLICANT,
 TO A LIAISON OF THE DEPARTMENT'S DIVISION RESPONSIBLE FOR  THE  ENFORCE-
 MENT  OF THE NEW YORK STATE CONSTRUCTION INDUSTRY FAIR PLAY ACT PURSUANT
 TO ARTICLE TWENTY-FIVE-B OF THIS CHAPTER IF:
   (A) THE EMPLOYER, AT THE CLOSE  OF  THE  YEAR,  EMPLOYS  TEN  OR  MORE
 EMPLOYEES; OR
   (B)  EMPLOYEES  OF  THE  EMPLOYER  PERFORMED  CONSTRUCTION  WORK  OF A
 CONSTRUCTION SITE IN NEW YORK CITY WHICH WAS  REQUIRED  BY  CODE  TO  BE
 OVERSEEN BY A CERTIFIED SITE SAFETY MANAGER; AND
   (C)  THE  APPLICANT IS A COVERED EMPLOYEE FOR THE PURPOSE OF THE UNEM-
 PLOYMENT BRIDGE PROGRAM, DEFINED FOR THESE PURPOSES AS A PERSON:
   (I) WHO WAS PAID IN CASH OR PAID WITH A PERSONAL CHECK OR  NON-PAYROLL
 CHECK; AND
   (II)  WHOSE  WAGES  WERE  NOT  REPORTED  TO  THE  TAX COMMISSION BY AN
 "EMPLOYER," AS DEFINED UNDER SECTION FIVE HUNDRED TWELVE OF THIS ARTICLE
 AND AS REQUIRED BY PARAGRAPH FOUR  OF  SUBSECTION  (A)  OF  SECTION  SIX
 HUNDRED SEVENTY-FOUR OF THE TAX LAW; AND
   (III)  WHO  DID  NOT  RECEIVE  A  WAGE STATEMENT FROM THAT EMPLOYER AS
 REQUIRED UNDER SECTION ONE HUNDRED NINETY-FIVE OF THIS CHAPTER; OR
   (IV) WHO RECEIVED AN INTERNAL REVENUE SERVICE FORM  1099-NEC  AND  WHO
 PERFORMED  CONSTRUCTION  WORK  WHICH WOULD BE CONSIDERED NON-EXEMPT WORK
 UNDER THE NEW YORK STATE CONSTRUCTION INDUSTRY FAIR PLAY ACT.
   (D) THE DEPARTMENT SHALL INVESTIGATE POTENTIAL VIOLATIONS OF  THE  NEW
 YORK  STATE CONSTRUCTION INDUSTRY FAIR PLAY ACT AND AS APPLICABLE ASSESS
 CIVIL PENALTIES AND PROSECUTE VIOLATING EMPLOYERS. IN ORDER  TO  PROTECT
 WORKER  CONFIDENTIALITY,  THE  DEPARTMENT  SHALL CONDUCT BROAD AUDITS OF
 MULTIPLE EMPLOYERS, TO THE EXTENT POSSIBLE.   THE REDACTED  APPLICATIONS
 PROVIDED  UNDER  THIS  SECTION SHALL NOT BE A PUBLIC RECORD AND SHALL BE
 SUBJECT TO THE LIMITATIONS ON DISCLOSURE, REDISCLOSURE, RELEASE, DISSEM-
 INATION, OR OTHER PUBLICATION IN SUBDIVISION ELEVEN OF THIS SECTION.
   9. ALL UNEMPLOYMENT BRIDGE PROGRAM  PAYMENTS  MADE  PURSUANT  TO  THIS
 SECTION SHALL BE SUBJECT TO THE APPROPRIATION OF FUNDS THEREFOR.
 S. 3192                            15
 
   (A) ELIGIBLE APPLICANTS SHALL BE ELIGIBLE TO RECEIVE UP TO SIX MONTHLY
 UNEMPLOYMENT  BRIDGE  PROGRAM  PAYMENTS  PER PROGRAM YEAR. SUCH PAYMENTS
 SHALL BE MADE TO ELIGIBLE APPLICANTS WHO CERTIFY THAT THEY  ARE  TOTALLY
 OR  PARTIALLY  UNEMPLOYED IN THE PRIOR MONTH AND THAT THEY ARE AVAILABLE
 FOR  WORK, AS REQUIRED PURSUANT TO SUBDIVISION THREE OF THIS SECTION. IF
 ALL MONIES IN THE UNEMPLOYMENT BRIDGE PROGRAM FUND ARE  EXHAUSTED  PRIOR
 TO  THE  END  OF  AN ELIGIBLE APPLICANT'S SIX MONTHS OF ELIGIBILITY, THE
 STATE SHALL BE RESPONSIBLE FOR REPLENISHING THE FUNDS NEEDED TO  PROVIDE
 WORKERS THE FUNDS THEY ARE OWED PURSUANT TO THIS SECTION.
   (B)  THE  ALLOWANCE  PAYABLE TO TOTALLY UNEMPLOYED ELIGIBLE APPLICANTS
 SHALL BE IN THE AMOUNT OF: (I) FOR THE YEAR TWO  THOUSAND  TWENTY-THREE,
 ONE  THOUSAND TWO HUNDRED DOLLARS PER MONTH; (II) FOR JANUARY FIRST, TWO
 THOUSAND TWENTY-FOUR AND THEREAFTER, THE BENEFIT PAYMENT SHALL  INCREASE
 FROM  ONE  THOUSAND TWO HUNDRED DOLLARS PER MONTH AT A RATE EQUAL TO THE
 ANNUAL PERCENTAGE CHANGE IN THE STATE'S AVERAGE WEEKLY  WAGE  AS  DETER-
 MINED BY QUARTER FOUR DATA FROM THE PREVIOUS YEAR'S UNITED STATES BUREAU
 OF LABOR STATISTICS.
   (C)  THE ALLOWANCE PAYABLE TO PARTIALLY UNEMPLOYED ELIGIBLE APPLICANTS
 SHALL BE IN THE AMOUNT OF:
   (I) FOR THE YEAR TWO THOUSAND TWENTY-THREE, EIGHT HUNDRED  DOLLARS PER
 MONTH;
   (II) FOR JANUARY FIRST, TWO THOUSAND TWENTY-FOUR AND  THEREAFTER,  THE
 BENEFIT PAYMENT SHALL INCREASE FROM EIGHT HUNDRED DOLLARS PER MONTH AT A
 RATE EQUAL TO THE ANNUAL PERCENTAGE CHANGE IN THE STATE'S AVERAGE WEEKLY
 WAGE  AS DETERMINED BY QUARTER FOUR DATA FROM THE PREVIOUS YEAR'S UNITED
 STATES BUREAU OF LABOR STATISTICS;
   (D) ELIGIBLE APPLICANTS MAY RECEIVE INITIAL  AND  SUBSEQUENT  PAYMENTS
 RETROACTIVELY  TO  THEIR  FIRST  MONTH OF PARTIAL OR TOTAL UNEMPLOYMENT;
 PROVIDED, HOWEVER,  THAT  NO  MORE  THAN  THREE  MONTHS  OF  RETROACTIVE
 PAYMENTS  MAY  BE MADE AT ONE TIME. SUBSEQUENT PAYMENTS SHALL BE CONTIN-
 GENT UPON THE AVAILABILITY OF FUNDS.
   (E) FOR THE PURPOSES OF THIS SUBDIVISION, "SUBSEQUENT PAYMENT" MEANS A
 PAYMENT WHICH IS MADE AFTER THE FIRST MONTH AN APPLICANT IS ELIGIBLE FOR
 A PAYMENT FROM THE UNEMPLOYMENT BRIDGE PROGRAM.
   (F) NO MORE THAN TWENTY-FIVE PERCENT OF THE TOTAL  FUNDS  APPROPRIATED
 SHALL  BE  PAID  TO  WORKERS  ELIGIBLE PURSUANT TO SUBPARAGRAPH (III) OF
 PARAGRAPH (C) OF SUBDIVISION THREE OF THIS SECTION.
   (G) TWENTY-FIVE PERCENT  OF  THE  TOTAL  FUNDS  APPROPRIATED  FOR  THE
 PROGRAM  SHALL  BE  RESERVED  FOR  INDIVIDUALS  RECEIVING  THEIR INITIAL
 PAYMENTS MADE AFTER OCTOBER FIRST OF THE PROGRAM YEAR.
   (H) (I) INDIVIDUALS THAT HAVE RECEIVED AN INITIAL PAYMENT  DURING  THE
 PRIOR  PROGRAM  YEAR  CAN  CONTINUE  TO APPLY FOR AND RECEIVE SUBSEQUENT
 PAYMENTS IN THE FOLLOWING YEAR, SUBJECT TO THE AVAILABILITY OF FUNDS.
   (II) INDIVIDUALS THAT APPLY FOR BENEFITS IN THE PRIOR PROGRAM YEAR BUT
 WERE NOT ELIGIBLE BECAUSE ALL FUNDS WERE APPROPRIATED WHEN THEY  APPLIED
 CAN  RECEIVE UP TO SIX PAYMENTS RETROACTIVE TO THEIR INITIAL APPLICATION
 IN THE FOLLOWING YEAR.
   (III) NO MORE THAN TWENTY-FIVE PERCENT OF THE TOTAL FUNDS APPROPRIATED
 SHALL BE PAID TO WORKERS ELIGIBLE PURSUANT TO THIS PARAGRAPH.
   10. (A) UNEMPLOYMENT BRIDGE PROGRAM NAVIGATORS SHALL ASSIST APPLICANTS
 APPLYING FOR UNEMPLOYMENT BRIDGE BENEFITS AS FOLLOWS:
   (I) THE NAVIGATOR SHALL ASSIST THE POTENTIAL APPLICANT IN THE  GATHER-
 ING OF REQUIRED DOCUMENTATION OF RESIDENCY, IDENTITY AND WORK HISTORY TO
 SATISFY THE REQUIREMENTS OF SUBDIVISION FOUR OF THIS SECTION;
   (II)  TARGET UNDERSERVED POPULATIONS, AS IDENTIFIED BY THE DEPARTMENT,
 TO EXPAND OPPORTUNITIES FOR EMPLOYMENT  THROUGH  REEMPLOYMENT  SERVICES,
 S. 3192                            16
 
 EDUCATION  OR  TRAINING  OPPORTUNITIES, APPRENTICESHIPS AND OTHER MODELS
 THAT RESULT IN SKILL DEVELOPMENT AND FAMILY-SUPPORTING CAREERS;
   (III)  ASSIST  INDIVIDUALS  WITH  PROCURING FOOD, HOUSING, AND MEETING
 OTHER BASIC NEEDS IN ORDER TO HELP THEM PERSIST IN EDUCATION  AND  WORK;
 AND
   (IV)  CONDUCT OUTREACH AND PROVIDE INDIVIDUAL ASSISTANCE AND EDUCATION
 TO INDIVIDUALS APPLYING FOR AND MAKING ONGOING CLAIMS  PURSUANT  TO  THE
 UNEMPLOYMENT  BRIDGE  PROGRAM  AND  UNEMPLOYMENT  COMPENSATION BENEFITS,
 INCLUDING PARTIAL UNEMPLOYMENT BENEFITS AND ASSISTANCE FOR DISLOCATED OR
 MARGINALIZED WORKERS AND QUALIFIED ENTITIES. TO BE ELIGIBLE TO BE CERTI-
 FIED BY THE DEPARTMENT AS AN UNEMPLOYMENT BRIDGE PROGRAM  NAVIGATOR,  AN
 ENTITY SHALL:
   (A) DEMONSTRATE EXISTING PEER RELATIONSHIPS WITH THE TARGET POPULATION
 OF  THE  UNEMPLOYMENT BRIDGE PROGRAM INCLUDING IMMIGRANTS, CASH EARNERS,
 PERSONS WITH LIMITED ENGLISH PROFICIENCY, RACIAL AND ETHNIC  MINORITIES,
 PERSONS  WITH LOW LITERACY, PERSONS WITH DISABILITIES AND OTHERS SEEKING
 TO GAIN EMPLOYMENT;
   (B) DEMONSTRATE THE CAPABILITY TO CARRY OUT THE DUTIES OF THIS SECTION
 INCLUDING KNOWLEDGE OF  ELIGIBILITY  REQUIREMENTS  AND  THE  APPLICATION
 PROCESS FOR THE UNEMPLOYMENT BRIDGE PROGRAM;
   (C)  COMPLY  WITH  EXISTING  CONFIDENTIALITY  STANDARDS  TO ENSURE THE
 PRIVACY OF ALL INFORMATION COLLECTED FROM INDIVIDUALS RECEIVING  NAVIGA-
 TOR SERVICES; AND
   (D) PROVIDE SERVICES UNDER THIS SECTION WITHOUT CHARGE TO THE INDIVID-
 UALS RECEIVING SUCH SERVICES.
   (B)  THE  DEPARTMENT  SHALL  ESTABLISH  STANDARDS  FOR THE AWARDING OF
 CONTRACTS TO QUALIFIED ENTITIES IN ACCORDANCE WITH THIS SUBDIVISION.
   (C) (I) TO SUPPORT THE MAINTENANCE OF RELATIONSHIPS BETWEEN  QUALIFIED
 ENTITIES AND TARGET POPULATIONS AS IDENTIFIED IN PARAGRAPH (A) OF SUBDI-
 VISION  THREE  OF  THIS SECTION AND TO ENSURE A HIGH QUALITY OF SERVICE,
 THE DEPARTMENT  SHALL AWARD CONTRACTS TO QUALIFIED ENTITIES FOR A  DURA-
 TION  OF  THREE YEARS AS LONG AS THE QUALIFIED ENTITIES SATISFY PERFORM-
 ANCE STANDARDS SET FORTH IN THE CONTRACTS.
   (II) THE DEPARTMENT SHALL GIVE PRIORITY  FOR  NAVIGATOR  CONTRACTS  TO
 QUALIFIED  ENTITIES  THAT ARE A RECOGNIZED SOURCE OF SUPPORT OR ADVOCACY
 FOR EXCLUDED WORKERS, ESPECIALLY THOSE AS DESCRIBED IN THIS SUBDIVISION,
 INCLUDING BUT NOT LIMITED TO  IMMIGRANTS,  CASH  EARNERS,  PERSONS  WITH
 LIMITED  ENGLISH PROFICIENCY, RACIAL AND ETHNIC MINORITIES, PERSONS WITH
 LOW LITERACY, PERSONS WITH  DISABILITIES  AND  OTHERS  SEEKING  TO  GAIN
 EMPLOYMENT.    NAVIGATOR  SERVICES  PROVIDED  BY QUALIFIED ENTITIES THAT
 RECEIVE NAVIGATOR CONTRACTS SHALL BE COORDINATED  WITH  AND  SUPPLEMENT,
 NOT SUPPLANT, SERVICES PROVIDED BY THE DEPARTMENT.
   (III)  THE DEPARTMENT SHALL ENSURE THAT SELECTED QUALIFIED ENTITIES DO
 NOT PERFORM FUNCTIONS  THAT  MUST  BE  PERFORMED  BY  DEPARTMENT  STAFF,
 INCLUDING  FOLLOWING UP ON MATTERS OF INDIVIDUAL ELIGIBILITY AND RESOLV-
 ING SUCH MATTERS.
   (D) ALL NAVIGATOR SERVICES PROVIDED UNDER THIS  SUBDIVISION  SHALL  BE
 PERFORMED  IN A MANNER THAT IS CULTURALLY AND LINGUISTICALLY APPROPRIATE
 TO THE POPULATION SERVED, IMMIGRANTS, CASH EARNERS, PERSONS WITH LIMITED
 ENGLISH PROFICIENCY, RACIAL AND  ETHNIC  MINORITIES,  PERSONS  WITH  LOW
 LITERACY,  PERSONS  WITH DISABILITIES AND OTHERS SEEKING TO GAIN EMPLOY-
 MENT, WHILE RECOGNIZING THE  VARYING  LEVELS  OF  DIGITAL  LITERACY  AND
 ACCESS TO TECHNOLOGY AMONG INDIVIDUALS IN NEED OF SERVICES.
   11.  (A)  (I)  EXCEPT  WHERE  NECESSARY  TO COMPLY WITH A LAWFUL COURT
 ORDER, JUDICIAL WARRANT SIGNED BY A JUDGE APPOINTED PURSUANT TO  ARTICLE
 III  OF  THE UNITED STATES CONSTITUTION, SUBPOENA FOR INDIVIDUAL RECORDS
 S. 3192                            17
 
 ISSUED PURSUANT TO THE CRIMINAL PROCEDURE LAW OR THE CIVIL PRACTICE  LAW
 AND  RULES,  OR  IN  ACCORDANCE  WITH THIS SECTION, NO RECORD OR PORTION
 THEREOF RELATING TO AN APPLICANT OR WORKER WHO HAS FILED AN  APPLICATION
 FOR  BENEFITS  PURSUANT  TO THIS SECTION SHALL BE A PUBLIC RECORD AND NO
 SUCH RECORD SHALL BE DISCLOSED, REDISCLOSED, RELEASED,  DISSEMINATED  OR
 OTHERWISE PUBLISHED OR MADE AVAILABLE.
   (II) FOR PURPOSES OF THIS SUBDIVISION:
   (1)  "RECORD"  MEANS  AN APPLICATION, A CLAIM FILE, A FILE REGARDING A
 COMPLAINT OR CIRCUMSTANCES FOR  WHICH  NO  APPLICATION  HAS  BEEN  MADE,
 AND/OR  ANY RECORDS MAINTAINED BY THE DEPARTMENT IN ELECTRONIC DATABASES
 IN WHICH INDIVIDUAL APPLICANTS, RECIPIENTS OR WORKERS ARE  IDENTIFIABLE,
 OR  ANY  OTHER  INFORMATION RELATING TO ANY PERSON WHO HAS HERETOFORE OR
 HEREAFTER FILED AN APPLICATION FOR BENEFITS PURSUANT  TO  THIS  SECTION,
 INCLUDING  A COPY OR ORAL DESCRIPTION OF A RECORD WHICH IS OR WAS IN THE
 POSSESSION OR CUSTODY OF THE DEPARTMENT, ITS OFFICERS, MEMBERS,  EMPLOY-
 EES OR AGENTS.
   (2) "PERSON" MEANS ANY NATURAL PERSON, CORPORATION, ASSOCIATION, PART-
 NERSHIP, OR OTHER PUBLIC OR PRIVATE ENTITY.
   (3)  "INDIVIDUALLY IDENTIFIABLE INFORMATION" MEANS ANY DATA CONCERNING
 ANY APPLICATION, BENEFIT OR POTENTIAL APPLICATION  OR  BENEFIT  THAT  IS
 LINKED  TO AN IDENTIFIABLE WORKER OR OTHER NATURAL PERSON, INCLUDING BUT
 NOT LIMITED TO A PHOTO IMAGE, SOCIAL SECURITY NUMBER, TAX IDENTIFICATION
 NUMBER, TELEPHONE NUMBER, PLACE OF BIRTH, COUNTRY OF  ORIGIN,  PLACE  OF
 EMPLOYMENT,  SCHOOL  OR  EDUCATIONAL  INSTITUTION  ATTENDED,  SOURCE  OF
 INCOME, STATUS AS A RECIPIENT OF PUBLIC BENEFITS,  CUSTOMER  IDENTIFICA-
 TION  NUMBER  ASSOCIATED  WITH A PUBLIC UTILITIES ACCOUNT, OR MEDICAL OR
 DISABILITY INFORMATION.
   (B) RECORDS WHICH CONTAIN INDIVIDUALLY IDENTIFIABLE  INFORMATION  MAY,
 UNLESS OTHERWISE PROHIBITED BY LAW, BE DISCLOSED TO:
   (I)  OFFICERS, MEMBERS AND EMPLOYEES OF THE DEPARTMENT IF SUCH DISCLO-
 SURE IS NECESSARY TO THE PERFORMANCE OF THEIR OFFICIAL  DUTIES  PURSUANT
 TO A PURPOSE OF THE DEPARTMENT REQUIRED TO BE ACCOMPLISHED BY STATUTE OR
 EXECUTIVE  ORDER  OR  OTHERWISE NECESSARY TO ACT UPON AN APPLICATION FOR
 BENEFITS SUBMITTED BY THE PERSON WHO IS THE SUBJECT  OF  THE  PARTICULAR
 RECORD;
   (II)  OFFICERS  OR EMPLOYEES OF ANOTHER GOVERNMENTAL UNIT, OR AGENT OR
 CONTRACTORS OF ANOTHER GOVERNMENTAL UNIT AT THE REQUEST OR DIRECTION  OF
 SUCH  GOVERNMENTAL  UNIT,  IF  THE INFORMATION SOUGHT TO BE DISCLOSED IS
 NECESSARY TO ACT UPON AN  APPLICATION  FOR  BENEFITS  SUBMITTED  BY  THE
 PERSON WHO IS THE SUBJECT OF THE PARTICULAR RECORD;
   (III)  A  JUDICIAL OR ADMINISTRATIVE OFFICER OR EMPLOYEE IN CONNECTION
 WITH AN ADMINISTRATIVE OR JUDICIAL PROCEEDING IF THE INFORMATION  SOUGHT
 TO  BE  DISCLOSED  IS  NECESSARY TO ACT UPON AN APPLICATION FOR BENEFITS
 SUBMITTED BY THE PERSON WHO IS THE SUBJECT OF THE PARTICULAR RECORD; AND
   (IV) A PERSON ENGAGED IN BONA FIDE STATISTICAL RESEARCH, INCLUDING BUT
 NOT LIMITED TO ACTUARIAL STUDIES AND HEALTH AND  SAFETY  INVESTIGATIONS,
 WHICH ARE AUTHORIZED BY STATUTE OR REGULATION OF THE DEPARTMENT OR OTHER
 GOVERNMENTAL  AGENCY. INDIVIDUALLY IDENTIFIABLE INFORMATION SHALL NOT BE
 DISCLOSED UNLESS THE RESEARCHER HAS ENTERED INTO  AN  AGREEMENT  NOT  TO
 DISCLOSE   ANY  INDIVIDUALLY  IDENTIFIABLE  INFORMATION  WHICH  CONTAINS
 RESTRICTIONS NO LESS RESTRICTIVE THAN THE RESTRICTIONS SET FORTH IN THIS
 SECTION AND WHICH INCLUDES AN AGREEMENT THAT ANY RESEARCH FINDINGS SHALL
 NOT DISCLOSE INDIVIDUALLY IDENTIFIABLE INFORMATION.
   (C) NOTWITHSTANDING THE RESTRICTIONS ON DISCLOSURE SET FORTH IN  PARA-
 GRAPHS  (A)  AND (B) OF THIS SUBDIVISION, AN APPLICANT MAY AUTHORIZE THE
 RELEASE, RE-RELEASE OR PUBLICATION OF HIS OR HER RECORD  TO  A  SPECIFIC
 S. 3192                            18
 
 PERSON  NOT  OTHERWISE  AUTHORIZED TO RECEIVE SUCH RECORD, BY SUBMITTING
 WRITTEN AUTHORIZATION FOR SUCH RELEASE  TO  THE  DEPARTMENT  ON  A  FORM
 PRESCRIBED  BY THE COMMISSIONER OR BY A NOTARIZED ORIGINAL AUTHORIZATION
 SPECIFICALLY DIRECTING THE DEPARTMENT TO RELEASE THE APPLICANT'S RECORDS
 TO  SUCH PERSON; PROVIDED, HOWEVER, THAT NO SUCH AUTHORIZATION DIRECTING
 DISCLOSURE OF RECORDS TO A PROSPECTIVE  EMPLOYER  SHALL  BE  VALID,  NOR
 SHALL  AN  AUTHORIZATION  PERMITTING DISCLOSURE OF RECORDS IN CONNECTION
 WITH ASSESSING FITNESS OR CAPABILITY FOR EMPLOYMENT  BE  VALID,  AND  NO
 DISCLOSURE OF RECORDS SHALL BE MADE PURSUANT THERETO. IT SHALL BE UNLAW-
 FUL  FOR ANY PERSON TO CONSIDER FOR THE PURPOSE OF ASSESSING ELIGIBILITY
 FOR BENEFITS, OR AS THE BASIS FOR AN EMPLOYMENT-RELATED ACTION, AN INDI-
 VIDUAL'S FAILURE TO PROVIDE AUTHORIZATION UNDER THIS PARAGRAPH.
   (D) FOR THE PURPOSES OF THIS SECTION, WHENEVER DISCLOSURE  OF  RECORDS
 IS SOUGHT PURSUANT TO A LAWFUL COURT ORDER, JUDICIAL WARRANT SIGNED BY A
 JUDGE  PURSUANT  TO  ARTICLE  III  OF THE UNITED STATES CONSTITUTION, OR
 SUBPOENA FOR INDIVIDUAL RECORDS PROPERLY ISSUED PURSUANT TO THE CRIMINAL
 PROCEDURE LAW OR THE CIVIL PRACTICE LAW AND RULES OR  PURSUANT  TO  THIS
 SUBDIVISION,  SUCH SPECIFICALLY SOUGHT RECORDS MAY BE DISCLOSED, AND ANY
 SUCH DISCLOSURE SHALL BE LIMITED ONLY TO SUCH RECORDS AS  ARE  NECESSARY
 TO FULFILL THE PURPOSE OF SUCH DISCLOSURE.
   (E)  THE COMMISSIONER SHALL REQUIRE ANY PERSON OR ENTITY THAT RECEIVES
 OR HAS ACCESS TO RECORDS TO CERTIFY THAT, BEFORE SUCH RECEIPT OR ACCESS,
 SUCH PERSON OR ENTITY SHALL NOT:
   (I) USE SUCH RECORDS OR INFORMATION FOR CIVIL IMMIGRATION PURPOSES; OR
   (II) DISCLOSE SUCH RECORDS OR INFORMATION TO ANY AGENCY THAT PRIMARILY
 ENFORCES IMMIGRATION LAW OR TO ANY EMPLOYEE OR AGENT OF ANY SUCH  AGENCY
 UNLESS  SUCH DISCLOSURE IS PURSUANT TO A COOPERATIVE ARRANGEMENT BETWEEN
 CITY, STATE AND FEDERAL AGENCIES  WHICH  ARRANGEMENT  DOES  NOT  ENFORCE
 IMMIGRATION  LAW AND WHICH DISCLOSURE IS LIMITED TO THE SPECIFIC RECORDS
 OR INFORMATION BEING SOUGHT PURSUANT TO SUCH ARRANGEMENT.  VIOLATION  OF
 SUCH  CERTIFICATION  SHALL  BE A CLASS A MISDEMEANOR. IN ADDITION TO ANY
 RECORDS REQUIRED TO BE KEPT PURSUANT TO SUBDIVISION (C) OF SECTION  2721
 OF  TITLE  18 OF THE UNITED STATES CODE, ANY PERSON OR ENTITY CERTIFYING
 PURSUANT TO THIS PARAGRAPH SHALL KEEP FOR A PERIOD OF FIVE YEARS RECORDS
 OF ALL USES  AND  IDENTIFYING  EACH  PERSON  OR  ENTITY  THAT  PRIMARILY
 ENFORCES IMMIGRATION LAW THAT RECEIVED DEPARTMENT RECORDS OR INFORMATION
 FROM  SUCH CERTIFYING PERSON OR ENTITY. SUCH RECORDS SHALL BE MAINTAINED
 IN A MANNER AND FORM PRESCRIBED BY THE COMMISSIONER AND SHALL BE  AVAIL-
 ABLE  FOR INSPECTION BY THE COMMISSIONER OR HIS OR HER DESIGNEE UPON HIS
 OR HER REQUEST.
   (III) FOR PURPOSES OF THIS PARAGRAPH, THE TERM "AGENCY THAT  PRIMARILY
 ENFORCES  IMMIGRATION  LAW"  SHALL  INCLUDE,  BUT NOT BE LIMITED TO, THE
 UNITED STATES IMMIGRATION AND  CUSTOMS  ENFORCEMENT  AND  UNITED  STATES
 CUSTOMS AND BORDER PROTECTION, AND ANY SUCCESSOR AGENCIES HAVING SIMILAR
 DUTIES.
   (IV)  FAILURE  TO MAINTAIN RECORDS AS REQUIRED BY THIS PARAGRAPH SHALL
 BE A CLASS E FELONY.
   (F) EXCEPT AS OTHERWISE PROVIDED BY THIS SUBDIVISION, ANY  PERSON  WHO
 KNOWINGLY AND WILLFULLY OBTAINS RECORDS WHICH CONTAIN INDIVIDUALLY IDEN-
 TIFIABLE  INFORMATION  UNDER  FALSE PRETENSES OR OTHERWISE VIOLATES THIS
 SUBDIVISION SHALL BE GUILTY OF A CLASS E FELONY.
   (G) IN ADDITION TO OR IN LIEU OF  ANY  CRIMINAL  PROCEEDING  AVAILABLE
 PURSUANT  TO  THIS  SUBDIVISION,  WHENEVER THERE SHALL BE A VIOLATION OF
 THIS SUBDIVISION, APPLICATION MAY BE MADE BY THE ATTORNEY GENERAL IN THE
 NAME OF THE PEOPLE OF THE STATE OF NEW YORK TO A COURT OR JUSTICE HAVING
 JURISDICTION BY A SPECIAL PROCEEDING TO ISSUE AN  INJUNCTION,  AND  UPON
 S. 3192                            19
 
 NOTICE  TO  THE  DEFENDANT  OF  NOT  LESS  THAN FIVE DAYS, TO ENJOIN AND
 RESTRAIN THE CONTINUANCE OF SUCH VIOLATIONS; AND IF IT SHALL  APPEAR  TO
 THE  SATISFACTION  OF  THE  COURT  OR JUSTICE THAT THE DEFENDANT HAS, IN
 FACT,  VIOLATED  THIS  SUBDIVISION,  AN INJUNCTION MAY BE ISSUED BY SUCH
 COURT OR JUSTICE, ENJOINING AND RESTRAINING ANY FURTHER VIOLATION, WITH-
 OUT REQUIRING PROOF THAT ANY  PERSON  HAS,  IN  FACT,  BEEN  INJURED  OR
 DAMAGED  THEREBY.  IN ANY SUCH PROCEEDING, THE COURT MAY MAKE ALLOWANCES
 TO THE ATTORNEY GENERAL AS PROVIDED IN PARAGRAPH SIX OF SUBDIVISION  (A)
 OF  SECTION  EIGHTY-THREE  HUNDRED  THREE  OF THE CIVIL PRACTICE LAW AND
 RULES, AND DIRECT RESTITUTION. WHENEVER THE COURT SHALL DETERMINE THAT A
 VIOLATION OF THIS SUBDIVISION HAS OCCURRED, THE COURT MAY IMPOSE A CIVIL
 PENALTY OF NOT MORE THAN FIVE HUNDRED DOLLARS FOR THE  FIRST  VIOLATION,
 AND  NOT  MORE  THAN  ONE  THOUSAND DOLLARS FOR THE SECOND OR SUBSEQUENT
 VIOLATION WITHIN A  THREE-YEAR  PERIOD.  IN  CONNECTION  WITH  ANY  SUCH
 PROPOSED  APPLICATION,  THE ATTORNEY GENERAL IS AUTHORIZED TO TAKE PROOF
 AND MAKE A DETERMINATION OF THE RELEVANT FACTS AND TO ISSUE SUBPOENAS IN
 ACCORDANCE WITH THE CIVIL PRACTICE LAW AND RULES.
   12. NOTWITHSTANDING ANY LAW, RULE,  OR  REGULATION  TO  THE  CONTRARY,
 GENERAL  OPERATING FUNDS REQUIRED BY THE DEPARTMENT SHALL NOT BE REDUCED
 DUE TO MONIES EXPENDED FROM OR BY THE UNEMPLOYMENT BRIDGE  PROGRAM  FUND
 ESTABLISHED PURSUANT TO SECTION NINETY-FIVE-L OF THE STATE FINANCE LAW.
   §  3. The state finance law is amended by adding a new section 95-l to
 read as follows:
   § 95-L. UNEMPLOYMENT BRIDGE PROGRAM FUND. 1. THERE  IS  HEREBY  ESTAB-
 LISHED  IN THE JOINT CUSTODY OF THE COMMISSIONER OF TAXATION AND FINANCE
 AND THE STATE COMPTROLLER A SPECIAL FUND TO BE KNOWN AS  THE  "UNEMPLOY-
 MENT BRIDGE PROGRAM FUND".
   2.  MONEYS  IN  SUCH FUND SHALL CONSIST OF ALL MONEYS APPROPRIATED FOR
 THE PURPOSES OF SUCH FUND  AND  ALL  MONEYS  APPROPRIATED,  CREDITED  OR
 TRANSFERRED  THERETO  FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW. ANY
 INTEREST RECEIVED BY THE COMPTROLLER ON MONEY ON  DEPOSIT  IN  THE  FUND
 SHALL BE RETAINED IN AND BECOME PART OF THE FUND.
   3. ALL MONEYS COLLECTED AS CONTRIBUTIONS AND INTEREST RELATING TO WAGE
 REPLACEMENT  TO WORKERS AND FAMILIES UNABLE TO ACCESS TRADITIONAL WORKER
 WAGE INSURANCE OR ASSISTANCE PROGRAMS SHALL  BE  DEPOSITED  IN  A  BANK,
 TRUST  COMPANY  OR  INDUSTRIAL BANK DESIGNATED BY THE STATE COMPTROLLER.
 MONEYS SO DEPOSITED SHALL BE CREDITED IMMEDIATELY TO THE ACCOUNT OF  THE
 UNEMPLOYMENT  BRIDGE PROGRAM FUND AND SHALL BE USED FOR THE PURPOSES SET
 FORTH IN SECTION FIVE HUNDRED NINETY-ONE-B OF THE LABOR LAW.  MONEYS  IN
 SUCH  FUND  MAY  BE INVESTED BY THE STATE COMPTROLLER IN ACCORDANCE WITH
 THE PROVISIONS OF SECTION NINETY-EIGHT OF THIS ARTICLE, AND  SHALL  ONLY
 BE USED FOR THE PURPOSES SPECIFIED HEREIN.
   4.  MONEYS  IN  THE  FUND SHALL BE USED EXCLUSIVELY FOR THE PURPOSE OF
 PROVIDING WAGE REPLACEMENT TO WORKERS THAT DO NOT QUALIFY FOR  UNEMPLOY-
 MENT  INSURANCE  OR  OTHER  WORKER WAGE ASSISTANCE PROGRAMS AND WHO HAVE
 LOST A MAJOR SOURCE OF INCOME DUE TO LOST WORK. THE MONEYS SHALL BE PAID
 OUT OF THE FUND ON THE AUDIT AND WARRANT OF  THE  STATE  COMPTROLLER  ON
 VOUCHERS  CERTIFIED  OR APPROVED BY SUCH COMMISSIONER OR HIS OR HER DULY
 DESIGNATED OFFICER. ANY BALANCE IN SUCH FUND SHALL NOT LAPSE AT ANY TIME
 BUT SHALL REMAIN CONTINUOUSLY AVAILABLE FOR SUCH PURPOSES.
   5. MONEYS OF THE FUND SHALL NOT BE USED IN WHOLE OR IN  PART  FOR  ANY
 PURPOSE OR IN ANY MANNER WHICH WOULD (A) PERMIT ITS SUBSTITUTION FOR, OR
 A  CORRESPONDING  REDUCTION IN, FEDERAL FUNDS THAT WOULD BE AVAILABLE IN
 ITS ABSENCE TO FINANCE EXPENDITURES FOR THE ADMINISTRATION OF THIS ARTI-
 CLE; OR (B) CAUSE THE APPROPRIATE AGENCY OF THE UNITED STATES GOVERNMENT
 S. 3192                            20
 
 TO WITHHOLD ANY PART OF AN ADMINISTRATIVE GRANT WHICH WOULD OTHERWISE BE
 MADE.
   §  4. The sum of five hundred million dollars ($500,000,000) is hereby
 appropriated from any moneys in the state treasury in the  general  fund
 to  the credit of the state purposes account for the unemployment bridge
 program fund in carrying out  the  provisions  of  this  act,  provided,
 however,  that  fifteen per cent of the fund may be used for administra-
 tive program costs and expenses, and that the work  required  from  such
 costs  shall be provided by employees who are part of a union.  Such sum
 shall be payable on the audit and warrant of the  state  comptroller  on
 vouchers certified or approved in the manner provided by law. No expend-
 iture  shall  be  made  from  this  appropriation until a certificate of
 approval of availability shall have been issued by the director  of  the
 budget  and  filed  with the state comptroller and a copy filed with the
 chairman of the senate finance committee and the chairman of the  assem-
 bly  ways and means committee. Such certificate may be amended from time
 to time by the director of the budget and a copy of each such  amendment
 shall  be  filed  with the state comptroller, the chairman of the senate
 finance committee and the  chairman  of  the  assembly  ways  and  means
 committee.
   § 5. This act shall take effect immediately.
 
                                  PART B
 
   Section 1. This act shall be known and may be cited as the "Digital Ad
 Tax Act (DATA)".
   §  2.  The  tax  law  is amended by adding a new article 15 to read as
 follows:
 
                                ARTICLE 15
                            TAX ON DIGITAL ADS
 
 SECTION 330. DEFINITIONS.
         331. IMPOSITION OF TAX.
         332. RETURNS.
         333. TAX PAYMENT.
         334. DISPOSITION OF TAX.
   § 330. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
 HAVE THE FOLLOWING MEANINGS:
   1. THE TERM "ANNUAL GROSS REVENUES" MEANS INCOME OR REVENUE  FROM  ALL
 SOURCES  IN  NEW  YORK  STATE,  BEFORE  ANY  EXPENSES OR TAXES, COMPUTED
 ACCORDING TO GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
   2. THE TERM "ASSESSABLE BASE" MEANS THE ANNUAL GROSS REVENUES  DERIVED
 FROM DIGITAL ADVERTISING SERVICES IN THE STATE.
   3.   THE  TERM  "DIGITAL  ADVERTISING  SERVICES"  MEANS  ADVERTISEMENT
 SERVICES ON A DIGITAL INTERFACE, INCLUDING ADVERTISEMENTS IN THE FORM OF
 BANNER ADVERTISING, SEARCH ENGINE ADVERTISING, INTERSTITIAL ADVERTISING,
 AND OTHER COMPARABLE ADVERTISING SERVICES, THAT USE PERSONAL INFORMATION
 ABOUT THE PEOPLE SUCH ADS ARE BEING SERVED TO.
   4. THE TERM "DIGITAL INTERFACE" MEANS ANY TYPE OF SOFTWARE,  INCLUDING
 A  WEBSITE,  PART  OF  A WEBSITE, OR APPLICATION, THAT A USER IS ABLE TO
 ACCESS.
   5. (A) THE TERM "PERSON" MEANS AN INDIVIDUAL, RECEIVER, TRUSTEE, GUAR-
 DIAN, PERSONAL REPRESENTATIVE, FIDUCIARY, OR REPRESENTATIVE OF ANY  KIND
 AND ANY PARTNERSHIP, FIRM, ASSOCIATION, CORPORATION, OR OTHER ENTITY.
 S. 3192                            21
 
   (B)  THE TERM "PERSON", UNLESS EXPRESSLY PROVIDED OTHERWISE, SHALL NOT
 INCLUDE A GOVERNMENTAL ENTITY OR A UNIT OR INSTRUMENTALITY OF A  GOVERN-
 MENTAL ENTITY.
   6.  THE  TERM  "USER"  MEANS  AN  INDIVIDUAL  OR  ANY OTHER PERSON WHO
 ACCESSES A DIGITAL INTERFACE WITH A DEVICE.
   § 331. IMPOSITION OF TAX. 1. THERE IS HEREBY IMPOSED AND SHALL BE PAID
 A TAX ON THE ANNUAL GROSS  REVENUES  ANY  PERSON  DERIVES  FROM  DIGITAL
 ADVERTISING SERVICES IN THE STATE.
   2.  THE  TAX  IMPOSED PURSUANT TO THIS SECTION SHALL BE APPORTIONED TO
 THE STATE BY  THE  APPORTIONMENT  FACTOR  DETERMINED  PURSUANT  TO  THIS
 SECTION.    THE  APPORTIONMENT FACTOR SHALL BE A FRACTION, DETERMINED BY
 INCLUDING ONLY THE RECEIPTS, NET INCOME,  NET  GAINS,  AND  OTHER  ITEMS
 DESCRIBED  IN  THIS  SECTION THAT ARE INCLUDED IN THE COMPUTATION OF THE
 TAXPAYER'S BUSINESS INCOME FOR THE TAXABLE YEAR. THE  NUMERATOR  OF  THE
 APPORTIONMENT  FRACTION  SHALL  BE  EQUAL  TO THE SUM OF ALL THE AMOUNTS
 REQUIRED TO BE INCLUDED IN THE NUMERATOR PURSUANT TO THE  PROVISIONS  OF
 THIS  SECTION AND THE DENOMINATOR OF THE APPORTIONMENT FRACTION SHALL BE
 EQUAL TO THE SUM OF ALL THE AMOUNTS  REQUIRED  TO  BE  INCLUDED  IN  THE
 DENOMINATOR PURSUANT TO THE PROVISIONS OF THIS SECTION.
   3.  (A)  THE  ANNUAL  GROSS  REVENUES OF A PERSON DERIVED FROM DIGITAL
 ADVERTISING IN THE STATE SHALL BE  INCLUDED  IN  THE  NUMERATOR  OF  THE
 APPORTIONMENT  FRACTION.  THE  ANNUAL GROSS REVENUES OF A PERSON DERIVED
 FROM DIGITAL ADVERTISING IN THE UNITED STATES SHALL BE INCLUDED  IN  THE
 DENOMINATOR OF THE APPORTIONMENT FRACTION.
   (B)  THE  COMMISSIONER SHALL ADOPT REGULATIONS TO DETERMINE THE AMOUNT
 OF REVENUE DERIVED FROM EACH STATE IN WHICH DIGITAL ADVERTISING SERVICES
 ARE PROVIDED.
   4. THE DIGITAL ADVERTISING GROSS REVENUES TAX RATE SHALL BE:  (A)  TWO
 AND  ONE-HALF  PERCENT  OF  THE ASSESSABLE BASE FOR A PERSON WITH GLOBAL
 ANNUAL GROSS REVENUES OF ONE HUNDRED MILLION DOLLARS THROUGH ONE BILLION
 DOLLARS;
   (B) FIVE PERCENT OF THE ASSESSABLE BASE FOR A PERSON WITH GLOBAL ANNU-
 AL GROSS REVENUES OF  ONE  BILLION  ONE  DOLLARS  THROUGH  FIVE  BILLION
 DOLLARS;
   (C)  SEVEN  AND  ONE-HALF  PERCENT OF THE ASSESSABLE BASE FOR A PERSON
 WITH GLOBAL ANNUAL GROSS REVENUES OF FIVE BILLION  ONE  DOLLARS  THROUGH
 FIFTEEN BILLION DOLLARS; AND
   (D) TEN PERCENT OF THE ASSESSABLE BASE FOR A PERSON WITH GLOBAL ANNUAL
 GROSS REVENUES EXCEEDING FIFTEEN BILLION DOLLARS.
   §  332.  RETURNS.  1. EACH PERSON THAT, IN A CALENDAR YEAR, HAS ANNUAL
 GROSS REVENUES DERIVED FROM DIGITAL ADVERTISING SERVICES IN THE STATE OF
 AT LEAST ONE MILLION DOLLARS SHALL COMPLETE, UNDER OATH, AND  FILE  WITH
 THE  COMMISSIONER  A  RETURN,  ON  OR BEFORE APRIL FIFTEENTH OF THE YEAR
 FOLLOWING THE EFFECTIVE DATE OF THIS ARTICLE.
   2. (A) EACH PERSON THAT REASONABLY EXPECTS SUCH PERSON'S ANNUAL  GROSS
 REVENUES  DERIVED  FROM  DIGITAL  ADVERTISING  SERVICES  IN THE STATE TO
 EXCEED ONE MILLION DOLLARS SHALL COMPLETE, UNDER OATH, AND FILE WITH THE
 COMMISSIONER, A  DECLARATION  OF  ESTIMATED  TAX,  ON  OR  BEFORE  APRIL
 FIFTEENTH OF SUCH YEAR.
   (B)  ANY  PERSON REQUIRED TO FILE A DECLARATION OF ESTIMATED TAX FOR A
 TAXABLE YEAR PURSUANT  TO  PARAGRAPH  (A)  OF  THIS  SUBDIVISION,  SHALL
 COMPLETE AND FILE WITH THE COMMISSIONER A QUARTERLY ESTIMATED TAX RETURN
 ON OR BEFORE JUNE FIFTEENTH, SEPTEMBER FIFTEENTH, AND DECEMBER FIFTEENTH
 OF SUCH YEAR.
   3. ANY PERSON REQUIRED TO FILE A RETURN PURSUANT TO THIS SECTION SHALL
 FILE WITH SUCH RETURN AN ATTACHMENT THAT STATES ANY INFORMATION THAT THE
 S. 3192                            22
 
 COMMISSIONER  REQUIRES  TO  DETERMINE ANNUAL GROSS REVENUES DERIVED FROM
 DIGITAL ADVERTISING SERVICES IN THE STATE.
   4.  ANY PERSON REQUIRED TO FILE A RETURN UNDER SUBDIVISION TWO OF THIS
 SECTION SHALL MAINTAIN RECORDS OF DIGITAL ADVERTISING SERVICES  PROVIDED
 IN  THE STATE AND THE BASIS FOR THE CALCULATION OF THE DIGITAL ADVERTIS-
 ING GROSS REVENUES TAX OWED.
   § 333. TAX PAYMENT. 1. EXCEPT AS PROVIDED IN SUBDIVISION TWO  OF  THIS
 SECTION,  EACH  PERSON  REQUIRED  TO  FILE  A RETURN UNDER SECTION THREE
 HUNDRED THIRTY-TWO OF THIS ARTICLE SHALL  PAY  THE  DIGITAL  ADVERTISING
 GROSS  REVENUES TAX WITH THE RETURN THAT COVERS THE PERIOD FOR WHICH THE
 TAX IS DUE.
   2. ANY PERSON REQUIRED TO FILE  ESTIMATED  DIGITAL  ADVERTISING  GROSS
 REVENUES  TAX  RETURNS UNDER PARAGRAPH (B) OF SUBDIVISION TWO OF SECTION
 THREE HUNDRED THIRTY-TWO OF THIS ARTICLE SHALL PAY:
   (A) AT LEAST TWENTY-FIVE PERCENT OF THE ESTIMATED DIGITAL  ADVERTISING
 GROSS REVENUES TAX SHOWN ON THE DECLARATION OR AMENDED DECLARATION FOR A
 TAXABLE YEAR:
   (I)  WITH THE DECLARATION OR AMENDED DECLARATION THAT COVERS THE YEAR;
 AND
   (II) WITH EACH QUARTERLY RETURN FOR SUCH YEAR; AND
   (B) ANY UNPAID DIGITAL ADVERTISING GROSS REVENUES  TAX  FOR  THE  YEAR
 SHOWN ON THE PERSON'S RETURN THAT COVERS THAT YEAR WITH THE RETURN.
   § 334. DISPOSITION OF TAX. 1. THE TAX COLLECTED OR RECEIVED UNDER THIS
 SECTION  SHALL  BE  DEPOSITED  IN  THE  UNEMPLOYMENT BRIDGE PROGRAM FUND
 ESTABLISHED UNDER SECTION NINETY-FIVE-L OF THE STATE FINANCE LAW.
   § 3. The tax law is amended by adding a new section 1816  to  read  as
 follows:
   §  1816.  DIGITAL  AD  TAX.  ANY WILLFUL ACT OR OMISSION BY ANY PERSON
 WHICH CONSTITUTES A VIOLATION OF ANY PROVISION  OF  ARTICLE  FIFTEEN  OF
 THIS CHAPTER SHALL CONSTITUTE A MISDEMEANOR.
   § 4. This act shall take effect immediately.
   § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
 sion,  section  or  part  of  this act shall be adjudged by any court of
 competent jurisdiction to be invalid, such judgment  shall  not  affect,
 impair,  or  invalidate  the remainder thereof, but shall be confined in
 its operation to the clause, sentence, paragraph,  subdivision,  section
 or part thereof directly involved in the controversy in which such judg-
 ment shall have been rendered. It is hereby declared to be the intent of
 the  legislature  that  this  act  would  have been enacted even if such
 invalid provisions had not been included herein.
   § 3. This act shall take effect immediately; provided,  however,  that
 the  applicable  effective date of Parts A and B of this act shall be as
 specifically set forth in the last section of such Parts.