NY State Senate Bill 2023-S5446

Senate Bill S5446

2023-2024 Legislative Session

Expands family leave eligibility to include participation in remote learning for certain employees who are the parents or guardians of certain children

download bill text pdf

Current Bill Status - In Senate Committee Labor 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to labor
Mar 06, 2023	referred to labor

co-Sponsors

2023-S5446 (ACTIVE) - Details

Current Committee:: Senate Labor
Law Section:: Workers' Compensation Law
Laws Affected:: Amd §§201, 203, 204, 205, 206 & 214, Work Comp L; add §209-a, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S4743

2023-S5446 (ACTIVE) - Summary

Expands family leave eligibility to include participation in remote learning for certain employees who are the parents or guardians of certain children.

2023-S5446 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S5446

SPONSOR: JACKSON
 
TITLE OF BILL:

An act to amend the workers' compensation law and the tax law, in
relation to expanding family leave eligibility to include participation
in remote learning for certain employees who are the parents or guardi-
ans of certain children

 
PURPOSE:

The purpose of this bill is to address the disparate impact that the
COVID-19 impact has had and will continue to have on parents, especially
single parents, that act as the primary caregiver for their children.

 
SUMMARY OF PROVISIONS:

Section 1 amends subdivision 15 of Section 201 of the Workers' Compen-
sation Law to amend the definition of "Family leave" to include
instances where an employee participates in remote learning for their
child under the age of 12 or over 12 if the child has special learning

needs or has a medical or developmental disability that requires accom-
modations. The child's school must also be physically closed during a
pandemic or during a declared state disaster emergency as defined under
Section 28 of the Executive Law or when the child participates in remote
learning as a result of a declared state disaster emergency as defined
under Section 28 of the Executive Law.

Section 2 amends Section 203 of the Workers' Compensation Law to require
the commissioner to promulgate rules and regulations regarding the
eligibility of an employee to take family leave to participate in remote
learning in order to care for their child.

Section 3 adds a new paragraph (a-1) to subdivision 2 of Section 204 of
the Workers' Compensation Law to provide that family leave pursuant to
this new section shall be taken on an hourly basis that shall not exceed
a total of 480 hours in a single covered period and shall 67% of the
employee's average weekly wage but shall not exceed 67% of the New York
State average weekly wage in effect.  Additionally, family leave bene-
fits taken pursuant to paragraph (d) of subdivision 15 of Section 201 of
the Workers' Compensation Law will not count against maximum duration of
benefits for other family leave provisions under paragraph (a) of subdi-
vision 15 of Section 201 of the Workers' Compensation Law. Family leave
benefits taken pursuant to paragraphs (a), (b), and (c) of subdivision
15 of Section 201 of the Workers' Compensation Law will not count
against maximum duration of benefits for other family leave provisions
under paragraph (d) of subdivision 15 of Section 201 of the Workers'
Compensation Law.  Further, benefits payable under this section shall be
paid out of a remote learning account in the fund under Section 214 of
the Workers' Compensation Law. Family leave benefits taken pursuant to
paragraph (d) of subdivision 15 of Section 201 of the Workers' Compen-
sation Law will not be paid by any insurance carrier, employer, or plan
under Section 211 of the Workers' Compensation Law. The Workers' Compen-
sation Board will be responsible for claiming and administering benefits
under this remote learning account.

Section 4 amends paragraph (b) of subdivision 3 of Section 205 of the
Workers' Compensation Law to provide that for any day of disability or
family leave during which the employee performed work for remuneration
or profit, provided however, that this shall not apply to family leave
taken when the employee participates in remote learning activities for
their child.

Section 5 amends paragraph (d) of subdivision 3 of Section 206 of the
Workers' Compensation Law to provide that for any day in which a claim-
ant works at least part of that day for remuneration or profit for the
covered employer or for any other employer while working for remunera-
tion or profit, provided however, that this shall not apply to employees
that participate in remote learning activities for their child.

Section 6 amends the opening paragraph of Section 214 of the Workers'
Compensation Law to provide for the creation of a remote learning subac-
count that will provide for family leave benefits under paragraph (a-1)
of subdivision 2 of Section 214 of the Workers' Compensation Law. Funds
deposited in the remote learning account pursuant to Section 209-A of
the Tax Law shall not be commingled with other other assets of the fund
and shall not be used in calculating assets of the fund for the purpose
of subdivisions 2 and 3 of Section 214 of the Workers' Compensation Law.

Section 7 adds a new Section 209-A of the Tax Law to create a remote
learning surcharge of 4% on the corporate franchise tax. The funds
derived from this remote learning surcharge shall be deposited in the
remote learning account created under paragraph (a-1) of subdivision 2
of Section 214 of the Workers' Compensation Law.

Section 8 is the effective date.

 
JUSTIFICATION:

Throughout the COVID-19 pandemic, many parents, particularly single
parents, have been primarily parenting and co-teaching their children
while working full-time. Distance learning has required parents to be
more actively engaged in their child's academic experience. This is even
more so for parents with a child that has special learning needs or
medical or developmental needs.

During this pandemic, parents have been forced to act as primary care-
givers and co-teachers while working full-time without the opportunity
for reduced work hours. This model is unsustainable as it will lead to
the deterioration of the physical and mental health of parents. Asking
working parents to choose between their child's education and health and
their own professional growth and development or their ability to
economically provide for their family presents an untenable situation.

This legislation is designed to alleviate this problem by allowing
parents to take family leave at their hourly or salaried rate to engage
in remote learning activities with their child so that the child may
receive an education during this pandemic or during a declared state of
emergency where the child's school is physically closed or where the
child participates in remote learning as a result of a declared state of
emergency even if the school has partially or fully physically reopened.
Parents will not be forced to choose between their child's education and
their careers.

 
LEGISLATIVE HISTORY:

2021-2022: S.4743 - Referred to Labor

2019-2020: S.8919-A - Amend and Recommit to Rules/A.10977-A - Amend and
Recommit to Labor

 
STATE AND LOCAL FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately.

2023-S5446 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5446
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                               March 6, 2023
                                ___________
 
 Introduced  by  Sens.  JACKSON,  HOYLMAN-SIGAL,  MYRIE -- read twice and
   ordered printed, and when printed to be committed to the Committee  on
   Labor
 
 AN  ACT  to  amend  the  workers'  compensation  law and the tax law, in
   relation to expanding family  leave  eligibility  to  include  partic-
   ipation  in  remote learning for certain employees who are the parents
   or guardians of certain children
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. Subdivision 15 of section 201 of the workers' compensation
 law, as added by section 2 of part SS of chapter 54 of the laws of 2016,
 is amended to read as follows:
   15. "Family leave" shall mean any leave  taken  by  an  employee  from
 work:    (a)  to  participate  in  providing care, including physical or
 psychological care, for a family member of the employee  made  necessary
 by  a serious health condition of the family member; or (b) to bond with
 the employee's child during the first twelve months  after  the  child's
 birth,  or  the first twelve months after the placement of the child for
 adoption or foster care with the employee; or (c) because of any  quali-
 fying exigency as interpreted under the family and medical leave act, 29
 U.S.C.S  §  2612(a)(1)(e) and 29 C.F.R. S.825.126(a)(1)-(8), arising out
 of the fact that the spouse, domestic partner, child, or parent  of  the
 employee is on active duty (or has been notified of an impending call or
 order  to  active duty) in the armed forces of the United States; OR (D)
 TO PARTICIPATE IN REMOTE LEARNING WHERE THE EMPLOYEE HAS A  CHILD  UNDER
 THE  AGE  OF  TWELVE  OR OVER THE AGE OF TWELVE WHO HAS SPECIAL LEARNING
 NEEDS OR HAS A MEDICAL OR DEVELOPMENTAL DISABILITY REQUIRING SERVICES OR
 ACCOMMODATIONS, AND THE SCHOOL SUCH CHILD ATTENDS IS  PHYSICALLY  CLOSED
 DURING  A PANDEMIC OR DECLARED STATE DISASTER EMERGENCY AS DEFINED UNDER
 SECTION TWENTY-EIGHT OF THE EXECUTIVE LAW OR WHEN THE CHILD PARTICIPATES
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07393-01-3
 S. 5446                             2

 
 IN REMOTE LEARNING AS A RESULT OF A DECLARED STATE OF DISASTER EMERGENCY
 AS DEFINED UNDER SECTION TWENTY-EIGHT OF THE EXECUTIVE LAW.
   §  2.  Section  203  of  the  workers' compensation law, as amended by
 section 3 of part SS of chapter 54 of the laws of 2016,  is  amended  to
 read as follows:
   § 203.  Employees eligible for benefits under section two hundred four
 of  this article.   1. Employees in employment of a covered employer for
 four or more consecutive weeks and employees in  employment  during  the
 work  period usual to and available during such four or more consecutive
 weeks in any trade or business in which they are regularly employed  and
 in  which  hiring from day to day of such employees is the usual employ-
 ment practice shall be eligible for disability benefits as  provided  in
 section  two  hundred four of this article. Employees in employment of a
 covered employer for twenty-six or more consecutive weeks and  employees
 in  employment during the work period usual to and available during such
 twenty-six or more consecutive weeks in any trade or business  in  which
 they  are regularly employed and in which hiring from day to day of such
 employees is the usual employment practice shall be eligible for  family
 leave  benefits as provided in section two hundred four of this article.
 Every such employee shall continue to be eligible for family leave bene-
 fits only during employment with a covered employer. Every such employee
 shall continue to  be  eligible  for  disability  benefits  during  such
 employment  and  for a period of four weeks after such employment termi-
 nates regardless of whether the employee performs any work for remunera-
 tion or profit in non-covered employment. If during such four week peri-
 od the employee performs any work for remuneration or profit for another
 covered employer the employee shall become eligible for disability bene-
 fits immediately with respect to that employment. In addition every such
 employee who has previously completed four or more consecutive weeks  in
 employment  with  the  covered employer for purposes of disability bene-
 fits, or twenty-six or more consecutive weeks  in  employment  with  the
 covered  employer for purposes of paid family leave, and returns to work
 with the same employer after an agreed and  specified  unpaid  leave  of
 absence or vacation without pay shall become eligible for benefits imme-
 diately with respect to such employment. An employee who during a period
 in which he or she is eligible to receive benefits under subdivision two
 of  section two hundred seven of this article returns to employment with
 a covered employer and an employee who is currently receiving  unemploy-
 ment  insurance  benefits or benefits under section two hundred seven of
 this article and who returns to employment with a covered employer shall
 become eligible for disability benefits immediately with respect to such
 employment. An employee regularly in the employment of a single employer
 on a work schedule less than  the  employer's  normal  work  week  shall
 become eligible for disability leave benefits on the twenty-fifth day of
 such regular employment and for purposes of paid family leave an employ-
 er  shall  become eligible for benefits on the one hundred seventy-fifth
 day of such regular employment. An employee who is eligible for disabil-
 ity and family leave benefits in the employment of  a  covered  employer
 shall  not  be  deemed,  for  the purposes of this article, to have such
 employment terminated during any period he or she is eligible to receive
 benefits under section two hundred four of this article with respect  to
 such employment.
   2.  THE  CHAIRMAN  SHALL  PROMULGATE  RULES  AND REGULATIONS REGARDING
 ELIGIBILITY OF AN EMPLOYEE FOR FAMILY LEAVE PURSUANT TO PARAGRAPH (D) OF
 SUBDIVISION FIFTEEN OF SECTION TWO HUNDRED ONE  OF  THIS  ARTICLE  WHICH
 SHALL INCLUDE BUT NOT BE LIMITED TO:
 S. 5446                             3
 
   (A) LIMITING ELIGIBILITY FOR SUCH FAMILY LEAVE TO PERIODS WHERE SCHOOL
 IS IN SESSION; AND
   (B)  LIMITING  THE  ELIGIBILITY FOR SUCH FAMILY LEAVE TO ONE PARENT OR
 LEGAL GUARDIAN PER HOUSEHOLD CONCURRENTLY.
   § 3. Subdivision 2 of section 204 of the workers' compensation law  is
 amended by adding a new paragraph (a-1) to read as follows:
   (A-1) (I) NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, FAMILY
 LEAVE  TAKEN PURSUANT TO PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF SECTION
 TWO HUNDRED ONE OF THIS ARTICLE SHALL BE TAKEN ON AN HOURLY BASIS  WHICH
 SHALL  NOT  EXCEED  A  TOTAL  OF  FOUR  HUNDRED EIGHTY HOURS IN A SINGLE
 COVERED PERIOD AND SHALL BE SIXTY-SEVEN PERCENT OF THE EMPLOYEE'S  AVER-
 AGE WEEKLY WAGE BUT SHALL NOT EXCEED SIXTY-SEVEN PERCENT OF THE NEW YORK
 STATE AVERAGE WEEKLY WAGE IN EFFECT.  FAMILY LEAVE BENEFITS TAKEN PURSU-
 ANT  TO  PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF SECTION TWO HUNDRED ONE
 OF THIS ARTICLE SHALL NOT BE COUNTED AGAINST  THE  MAXIMUM  DURATION  OF
 BENEFITS  UNDER PARAGRAPH (A) OF THIS SUBDIVISION. FAMILY LEAVE BENEFITS
 TAKEN PURSUANT TO PARAGRAPHS (A), (B), AND (C) OF SUBDIVISION FIFTEEN OF
 SECTION TWO HUNDRED ONE OF THIS ARTICLE  SHALL  NOT  COUNT  AGAINST  THE
 MAXIMUM DURATION OF BENEFITS TAKEN PURSUANT TO THIS PARAGRAPH.
   (II) THE BENEFITS PAYABLE UNDER THIS SECTION FOR FAMILY LEAVE BENEFITS
 TAKEN  PURSUANT  TO PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF  SECTION TWO
 HUNDRED ONE OF THIS ARTICLE SHALL BE PAID BY THE  CHAIRMAN  OUT  OF  ANY
 ASSETS IN THE REMOTE LEARNING ACCOUNT IN THE FUND CREATED BY SECTION TWO
 HUNDRED  FOURTEEN OF THIS ARTICLE.  FAMILY LEAVE BENEFITS TAKEN PURSUANT
 TO PARAGRAPH (D) OF SUBDIVISION FIFTEEN OF SECTION TWO  HUNDRED  ONE  OF
 THIS  ARTICLE SHALL NOT BE PAYABLE FROM ANY INSURANCE CARRIER, EMPLOYER,
 OR PLAN UNDER SECTION TWO HUNDRED ELEVEN OF THIS ARTICLE.  THE  CHAIRMAN
 MAY  REQUIRE  AN  EMPLOYEE  CLAIMING BENEFITS UNDER THIS SECTION TO FILE
 PROOFS OF EMPLOYMENT AND WAGES, AND OTHER  PROOFS  REASONABLY  NECESSARY
 FOR  THE  CHAIRMAN  TO  MAKE  IN THE FIRST INSTANCE THE DETERMINATION OF
 ELIGIBILITY AND BENEFIT RIGHTS UNDER THIS SECTION; AND MAY  REQUIRE  THE
 EMPLOYER  OR  FORMER  EMPLOYER  OR  EMPLOYERS  OF  SUCH EMPLOYEE TO FILE
 REPORTS OF EMPLOYMENT AND WAGES AND OTHER INFORMATION REASONABLY  NECES-
 SARY  FOR SUCH DETERMINATION. THE CHAIRMAN MAY MAKE ADMINISTRATIVE REGU-
 LATIONS FOR SUCH DETERMINATIONS. ANY EMPLOYEE  CLAIMING  BENEFITS  UNDER
 THIS PARAGRAPH WHOSE CLAIM IS REJECTED IN WHOLE OR IN PART BY THE CHAIR-
 MAN,  SHALL  BE ENTITLED TO REQUEST A REVIEW BY THE BOARD AND SHALL HAVE
 ALL THE RIGHTS WITH RESPECT TO CONTESTED CLAIMS PROVIDED IN  THIS  ARTI-
 CLE.
   §  4.  Paragraph  (b)  of subdivision 3 of section 205 of the workers'
 compensation law, as amended by section 6 of part SS of  chapter  54  of
 the laws of 2016, is amended to read as follows:
   (b) for any day of disability or family leave during which the employ-
 ee  performed  work  for  remuneration or profit, PROVIDED HOWEVER, THAT
 THIS PARAGRAPH SHALL NOT APPLY TO FAMILY LEAVE TAKEN PURSUANT  TO  PARA-
 GRAPH  (D)  OF  SUBDIVISION  FIFTEEN  OF SECTION TWO HUNDRED ONE OF THIS
 ARTICLE;
   § 5. Paragraph (d) of subdivision 3 of section  206  of  the  workers'
 compensation  law, as added by section 7 of part SS of chapter 54 of the
 laws of 2016, is amended to read as follows:
   (d) for any day in which claimant works at least part of that day  for
 remuneration or profit for the covered employer or for any other employ-
 er  while  working  for  remuneration  or profit, for him or herself, or
 another person or entity, during the same or substantially similar work-
 ing hours as those of the covered employer from which family leave bene-
 fits are claimed, except that  occasional  scheduling  adjustments  with
 S. 5446                             4
 
 respect  to  secondary  employments  shall not prevent receipt of family
 leave benefits, PROVIDED HOWEVER, THAT THIS PARAGRAPH SHALL NOT APPLY TO
 FAMILY LEAVE TAKEN PURSUANT TO PARAGRAPH (D) OF SUBDIVISION  FIFTEEN  OF
 SECTION TWO HUNDRED ONE OF THIS ARTICLE.
   § 6. The opening paragraph of section 214 of the workers' compensation
 law,  as  amended  by section 26 of part GG of chapter 57 of the laws of
 2013, is amended and a new subdivision 4 is added to read as follows:
   There is hereby created a fund which shall be  known  as  the  special
 fund  for  disability  benefits to provide for the payment of disability
 benefits under sections two hundred  seven,  two  hundred  thirteen  and
 attendance  fees  under  section two hundred thirty-two of this article.
 THERE IS HEREBY CREATED A SUBACCOUNT WITHIN THE FUND TO BE KNOWN AS  THE
 REMOTE  LEARNING  ACCOUNT  TO  PROVIDE FOR THE PROVISION OF FAMILY LEAVE
 BENEFITS PURSUANT TO THE PROVISIONS OF PARAGRAPH  (A-1)  OF  SUBDIVISION
 TWO OF SECTION TWO HUNDRED FOUR OF THIS ARTICLE.
   4.  ANY  MONIES DEPOSITED INTO THE REMOTE LEARNING ACCOUNT PURSUANT TO
 SECTION TWO HUNDRED NINE-A OF THE TAX LAW SHALL NOT BE  COMMINGLED  WITH
 ANY  OTHER  ASSETS  OF THE FUND, AND SHALL NOT BE UTILIZED IN THE CALCU-
 LATION OF THE NET ASSETS OF THE FUND FOR THE  PURPOSES  OF  SUBDIVISIONS
 TWO AND THREE OF THIS SECTION.
   §  7.  The tax law is amended by adding a new section 209-a to read as
 follows:
   § 209-A. REMOTE LEARNING SURCHARGE. 1. FOR THE PRIVILEGE OF EXERCISING
 ITS CORPORATE FRANCHISE, OR OF DOING BUSINESS, OR OF EMPLOYING  CAPITAL,
 OR  OF OWNING OR LEASING PROPERTY IN THIS STATE IN A CORPORATE OR ORGAN-
 IZED CAPACITY, OR OF MAINTAINING AN OFFICE IN THIS STATE, OR OF DERIVING
 RECEIPTS FROM ACTIVITY IN THIS STATE, FOR ALL OR ANY PART OF EACH OF ITS
 FISCAL OR CALENDAR YEARS, 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
 CORPORATION, A TAX SURCHARGE, IN  ADDITION  TO  THE  TAX  IMPOSED  UNDER
 SECTION  TWO HUNDRED NINE OF THIS ARTICLE, TO BE COMPUTED AT THE RATE OF
 FOUR PERCENT OF THE TAX IMPOSED UNDER  SUCH  SECTION  FOR  SUCH  TAXABLE
 YEARS  OR  ANY  PART  OF  SUCH TAXABLE YEARS ENDING ON OR AFTER DECEMBER
 THIRTY-FIRST, TWO THOUSAND TWENTY-THREE AFTER THE DEDUCTION OF ANY CRED-
 ITS OTHERWISE ALLOWABLE UNDER THIS ARTICLE. HOWEVER, SUCH  RATE  OF  TAX
 SURCHARGE SHALL BE APPLIED ONLY TO THAT PORTION OF THE TAX IMPOSED UNDER
 SECTION  TWO  HUNDRED  NINE  OF THIS ARTICLE BEFORE THE DEDUCTION OF ANY
 CREDITS OTHERWISE ALLOWABLE UNDER THIS ARTICLE; AND  PROVIDED,  FURTHER,
 THE SURCHARGE COMPUTED ON A COMBINED REPORT SHALL INCLUDE A SURCHARGE ON
 THE  FIXED  DOLLAR  MINIMUM  TAX  FOR  EACH MEMBER OF THE COMBINED GROUP
 SUBJECT TO THE SURCHARGE UNDER THIS SUBDIVISION.
   2. NOTWITHSTANDING ANY CONTRARY PROVISIONS OF STATE OR LOCAL LAW,  THE
 TAX  SURCHARGE  IMPOSED  UNDER  THIS  SECTION  SHALL NOT BE ALLOWED AS A
 DEDUCTION IN THE COMPUTATION OF ANY  TAX  IMPOSED  UNDER  THIS  CHAPTER.
 FURTHERMORE,  THE  CREDITS  OTHERWISE ALLOWABLE UNDER THIS ARTICLE SHALL
 NOT BE ALLOWED AGAINST THE TAX SURCHARGE IMPOSED BY THIS SECTION.
   3. THE PROVISIONS CONCERNING REPORTS UNDER SECTIONS TWO HUNDRED  TEN-C
 AND  TWO HUNDRED ELEVEN SHALL BE APPLICABLE TO THIS SECTION, EXCEPT THAT
 FOR PURPOSES OF AN AUTOMATIC EXTENSION  FOR  SIX  MONTHS  FOR  FILING  A
 REPORT COVERING THE TAX SURCHARGE IMPOSED BY THIS SECTION, SUCH AUTOMAT-
 IC  EXTENSION SHALL BE ALLOWED ONLY IF A TAXPAYER FILES WITH THE COMMIS-
 SIONER AN APPLICATION FOR EXTENSION IN SUCH FORM  AS  SAID  COMMISSIONER
 MAY  PRESCRIBE  BY  REGULATION  AND  PAYS  ON OR BEFORE THE DATE OF SUCH
 FILING IN ADDITION TO ANY OTHER AMOUNTS  REQUIRED  UNDER  THIS  ARTICLE,
 S. 5446                             5
 
 EITHER  NINETY  PERCENT  OF THE ENTIRE TAX SURCHARGE REQUIRED TO BE PAID
 UNDER THIS SECTION FOR THE APPLICABLE PERIOD, OR NOT LESS THAN  THE  TAX
 SURCHARGE SHOWN ON THE TAXPAYER'S RETURN FOR THE PRECEDING TAXABLE YEAR,
 IF  SUCH  PRECEDING  TAXABLE  YEAR  WAS A TAXABLE YEAR OF TWELVE MONTHS;
 PROVIDED, HOWEVER, THAT IN NO EVENT SHALL SUCH AMOUNT BE LESS  THAN  THE
 PRODUCT  OF  THE  FOLLOWING THREE AMOUNTS: (A) THE TAX SURCHARGE RATE IN
 EFFECT FOR THE TAXABLE YEAR PURSUANT TO SUBDIVISION ONE OF THIS SECTION,
 (B) THE FIXED DOLLAR MINIMUM APPLICABLE TO SUCH TAXPAYER  AS  DETERMINED
 UNDER  PARAGRAPH  (D)  OF  SUBDIVISION ONE OF SECTION TWO HUNDRED TEN OF
 THIS CHAPTER FOR THE TAXABLE YEAR, AND  (C)  THE  PERCENTAGE  DETERMINED
 UNDER  SUBDIVISION  TWO  OF THIS SECTION FOR THE PRECEDING TAXABLE YEAR,
 UNLESS THE TAXPAYER WAS NOT SUBJECT TO THE TAX SURCHARGE IMPOSED  PURSU-
 ANT  TO  THIS  SECTION  WITH  RESPECT  TO  SUCH YEAR, IN WHICH CASE SUCH
 PERCENTAGE SHALL BE DEEMED TO BE ONE HUNDRED PERCENT. THE TAX  SURCHARGE
 IMPOSED  BY THIS SECTION SHALL BE PAYABLE TO THE COMMISSIONER IN FULL AT
 THE TIME THE REPORT IS REQUIRED TO BE FILED, AND SUCH TAX  SURCHARGE  OR
 THE  BALANCE  THEREOF,  IMPOSED ON ANY TAXPAYER WHICH CEASES TO EXERCISE
 ITS FRANCHISE OR BE SUBJECT TO THE TAX SURCHARGE IMPOSED BY THIS SECTION
 SHALL BE PAYABLE TO THE COMMISSIONER AT THE TIME THE REPORT IS  REQUIRED
 TO BE FILED, PROVIDED SUCH TAX SURCHARGE OF A DOMESTIC CORPORATION WHICH
 CONTINUES TO POSSESS ITS FRANCHISE SHALL BE SUBJECT TO ADJUSTMENT AS THE
 CIRCUMSTANCES  MAY REQUIRE; ALL OTHER TAX SURCHARGES OF ANY SUCH TAXPAY-
 ER, WHICH PURSUANT TO THE FOREGOING PROVISIONS  OF  THIS  SECTION  WOULD
 OTHERWISE  BE  PAYABLE SUBSEQUENT TO THE TIME SUCH REPORT IS REQUIRED TO
 BE FILED, SHALL NEVERTHELESS  BE  PAYABLE  AT  SUCH  TIME.  ALL  OF  THE
 PROVISIONS  OF  THIS  ARTICLE PRESENTLY APPLICABLE ARE APPLICABLE TO THE
 TAX SURCHARGE IMPOSED BY THIS SECTION.
   4. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, ALL SURCHARGE
 MONIES COLLECTED AND RECEIVED BY THE  COMMISSIONER  UNDER  THIS  SECTION
 MUST  BE  DEPOSITED  DAILY  TO  THE CREDIT OF THE COMPTROLLER WITH THOSE
 RESPONSIBLE BANKS, BANKING HOUSES OR TRUST COMPANIES THE COMPTROLLER MAY
 DESIGNATE. THOSE DEPOSITS SHALL BE KEPT  SEPARATE  AND  APART  FROM  ALL
 OTHER MONIES IN THE POSSESSION OF THE COMPTROLLER. THE COMPTROLLER SHALL
 REQUIRE  ADEQUATE  SECURITY  FROM  ALL SUCH DEPOSITORIES.   OF THE TOTAL
 REVENUE COLLECTED OR RECEIVED UNDER THIS SECTION, THE  COMPTROLLER  MUST
 RETAIN  IN  THE  COMPTROLLER'S HANDS AN AMOUNT DETERMINED BY THE COMMIS-
 SIONER TO BE NECESSARY FOR REFUNDS UNDER THIS SECTION, OUT OF WHICH  THE
 COMPTROLLER  WILL  PAY ANY REFUNDS TO WHICH TAXPAYERS ARE ENTITLED UNDER
 THE PROVISIONS OF THIS SECTION. THE  COMPTROLLER,  AFTER  RESERVING  THE
 AMOUNT  TO PAY REFUNDS, SHALL, ON OR BEFORE THE TENTH DAY OF EACH MONTH,
 PAY ALL SURCHARGE MONIES COLLECTED AND RECEIVED UNDER THIS  SECTION  AND
 REMAINING  IN  THE REMOTE LEARNING ACCOUNT OF THE SPECIAL FUND FOR DISA-
 BILITY BENEFITS ESTABLISHED PURSUANT TO SECTION TWO HUNDRED FOURTEEN  OF
 THE WORKERS' COMPENSATION LAW.
   § 8. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Senate Bill S5446

Share this bill

Sponsored By

Robert Jackson