NY State Senate Bill 2023-S8453

Senate Bill S8453

2023-2024 Legislative Session

Provides that the commissioner of labor shall notify the commissioner of taxation and finance of certain violations of the labor law

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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 31, 2024	referred to labor

2023-S8453 (ACTIVE) - Details

See Assembly Version of this Bill:: A9079
Current Committee:: Senate Labor
Law Section:: Labor Law
Laws Affected:: Amd §219, Lab L; amd §1134, Tax L

2023-S8453 (ACTIVE) - Summary

Provides that the commissioner of labor shall notify the commissioner of taxation and finance of certain violations of the labor law relating to wages and hours of labor; provides that the commissioner of taxation and finance shall suspend certain certificates of authority of such employers in violation of such provisions.

2023-S8453 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S8453

SPONSOR: RAMOS
 
TITLE OF BILL:

An act to amend the labor law and the tax law, in relation to suspending
certain certificates of authority of employers who are in violation of
certain provisions of the labor law

 
PURPOSE:

Amends the labor law and the tax law, suspending certificates of author-
ity of employers who violate certain labor laws.

 
SUMMARY OF PROVISIONS:

Section 1. Amends the opening paragraph of Subdivision 1 of section 219
of the labor law ordering compliance of employers by the commissioner,
who have violated certain worker protection legislation. This section
explains the consequences of such violations.

Section 2. Amends Subparagraph (A) of paragraph 4 of subdivision (a) of

section 1134 of the tax expands the reason for suspending or reckoning a
certificate of authority to include violations of subdivision one of
section two hundred nineteen of the labor law according to the commis-
sioner of labor.

Section 3. Amends Subparagraph (A) of paragraph 4 of subdivision (a) of
section 1134 of the tax law addresses the consequences for violators who
failed to work in accordance with the provisions by the commissioner,
including revoking or suspending certificates of authority.

Section 4. This act shall take effect immediately. Amendments to subpar-
agraph (A) of paragraph 4 of subdivision (a) of section 1134 of the tax
law shall be subject to expiration and reversion when provisions of
section three of this act shall take effect.

 
JUSTIFICATION:

Every year in New York State, thousands of workers have their wages
stolen. From 2017 through 2021, Federal and State investigators found
more than 13,000 cases of wage theft, according to an analysis of two
databases obtained from the U.S. and New York Labor departments. The
databases provide previously unreported details on how much money has
been stolen from workers and also shed light on which businesses have
committed wage theft. In all, federal and state investigators determined
during the five-year period that more than $203 million in wages had
been stolen from about 127,000 workers in New York, the analysis shows.

A Certificate of Authority is issued by the New York Tax Department and
contains your sales tax ID. With the COA, a business is granted the
right to collect sales tax and conduct business. This bill is needed to
act as a preventative measure and increase the likelihood that victims
of wage theft will be able to secure payment of wages due from their
employers.

 
FISCAL IMPACT:

None
 
EFFECTIVE DATE:
This act shall take effect immediately. Amendments to subparagraph (A)
of paragraph 4 of subdivision (a) of section 1134 of the tax law shall
be subject to expiration and reversion when provisions of section three
of this act shall take effect.

2023-S8453 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8453
 
                             I N  S E N A T E
 
                             January 31, 2024
                                ___________
 
 Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Labor
 
 AN ACT to amend the labor law and the tax law, in relation to suspending
   certain certificates of authority of employers who are in violation of
   certain provisions of the labor law
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision 1 of section 219 of the labor law, as amended
 by chapter 564 of the laws of 2010, the  opening  paragraph  as  further
 amended  by  section 104 of part A of chapter 62 of the laws of 2011, is
 amended to read as follows:
   1. (A) (I) If the commissioner determines that an employer has  failed
 to  pay wages, benefits or wage supplements required pursuant to article
 six (payment of wages), article nineteen (minimum wage act)  or  article
 nineteen-A  (minimum  wage  standards and protective labor practices for
 farm workers) of this chapter, or a rule or regulation promulgated ther-
 eunder, the commissioner shall issue to the employer an order  directing
 compliance  therewith,  which  shall describe particularly the nature of
 the alleged violation. A copy of such order shall  be  provided  to  any
 employee  who  has filed a complaint and to his or her authorized repre-
 sentative. Such order shall direct payment of wages or supplements found
 to be due, liquidated damages in the amount of one  hundred  percent  of
 unpaid  wages,  and  interest  at the rate of interest then in effect as
 prescribed by the  superintendent  of  financial  services  pursuant  to
 section  fourteen-a  of  the  banking law per annum from the date of the
 underpayment to the date of the payment.
   (II) At the discretion of the  commissioner,  the  commissioner  shall
 have  full  authority  to  provide for inclusion of an automatic fifteen
 percent additional amount of damages to come due and owing upon  expira-
 tion  of ninety days from an order to comply becoming final. The commis-
 sioner shall provide written notice to the  employer  in  the  order  to
 comply of this additional damage.
   (B)(I)  IF THE COMMISSIONER DETERMINES THE EMPLOYER IS IN VIOLATION OF
 ARTICLE SIX (PAYMENT OF WAGES), ARTICLE  NINETEEN  (MINIMUM  WAGE  ACT),
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD13149-02-4
 S. 8453                             2
 
 ARTICLE  NINETEEN-A  (MINIMUM  WAGE STANDARDS AND PROTECTIVE LABOR PRAC-
 TICES FOR FARM WORKERS),  SECTION  TWO  HUNDRED  TWELVE-A,  SECTION  TWO
 HUNDRED  TWELVE-B,  SECTION ONE HUNDRED SIXTY-ONE OR SECTION ONE HUNDRED
 SIXTY-TWO  OF  THIS  CHAPTER, OR A RULE OR REGULATION PROMULGATED THERE-
 UNDER, AND SUCH AGGREGATE  AMOUNT  EXCEEDS  ONE  THOUSAND  DOLLARS,  THE
 COMMISSIONER  SHALL  NOTIFY  THE EMPLOYER OF SUCH VIOLATION, IN WRITING,
 AND SUCH EMPLOYER SHALL HAVE FIFTEEN DAYS TO ADDRESS ALL VIOLATIONS.  IF
 THE  EMPLOYER  DOES  NOT  ADDRESS  ALL  VIOLATIONS  WITHIN  THE ALLOTTED
 FIFTEEN-DAY PERIOD, THE COMMISSIONER SHALL NOTIFY  THE  COMMISSIONER  OF
 TAXATION AND FINANCE, IN WRITING, OF THE NAME AND ADDRESS OF ANY EMPLOY-
 ER HOLDING A CERTIFICATE OF AUTHORITY PURSUANT TO SECTION ELEVEN HUNDRED
 THIRTY-FOUR OF THE TAX LAW TO SUSPEND SUCH CERTIFICATE.
   (II)  THE  COMMISSIONER  OF TAXATION AND FINANCE SHALL NOT REINSTATE A
 LICENSE SUSPENDED PURSUANT TO SUBPARAGRAPH (I) OF THIS  PARAGRAPH  UNTIL
 THE  COMMISSIONER  OF  TAXATION AND FINANCE RECEIVES WRITTEN NOTICE FROM
 THE COMMISSIONER THAT THE EMPLOYER WHOSE LICENSE  WAS  SUSPENDED  IS  IN
 COMPLIANCE  WITH ARTICLE SIX (PAYMENT OF WAGES), ARTICLE NINETEEN (MINI-
 MUM WAGE ACT), ARTICLE NINETEEN-A (MINIMUM WAGE STANDARDS AND PROTECTIVE
 LABOR PRACTICES FOR FARM WORKERS), SECTION TWO HUNDRED TWELVE-A, SECTION
 TWO HUNDRED TWELVE-B, SECTION  ONE  HUNDRED  SIXTY-ONE  OR  SECTION  ONE
 HUNDRED SIXTY-TWO OF THIS CHAPTER, AND ANY RULE OR REGULATION PROMULGAT-
 ED THEREUNDER.
   §  2.  Subparagraph  (A)  of paragraph 4 of subdivision (a) of section
 1134 of the tax law, as amended by section 2 of part P of chapter 59  of
 the laws of 2021, is amended to read as follows:
   (A)  Where a person who holds a certificate of authority (i) willfully
 fails to file a report or return required by this article, (ii) willful-
 ly files, causes to be filed, gives or causes  to  be  given  a  report,
 return,  certificate  or  affidavit required under this article which is
 false, (iii) willfully fails to comply with the provisions of  paragraph
 two  or  three of subdivision (e) of section eleven hundred thirty-seven
 of this [article] PART, (iv) willfully fails to prepay, collect,  truth-
 fully  account  for  or  pay  over any tax imposed under this article or
 pursuant to the authority of article twenty-nine of  this  chapter,  (v)
 fails  to  obtain a bond pursuant to paragraph two of subdivision (e) of
 section eleven hundred thirty-seven of this part,  or  fails  to  comply
 with  a notice issued by the commissioner pursuant to paragraph three of
 such subdivision, (vi) has been convicted of a  crime  provided  for  in
 this  chapter,  (vii)  where  such person, or any person affiliated with
 such person as such term is defined in subdivision twenty-one of section
 four hundred seventy of this chapter, has had a retail dealer  registra-
 tion  issued  pursuant  to section four hundred eighty-a of this chapter
 revoked pursuant to subparagraph (iii) of paragraph (a)  of  subdivision
 four of such section four hundred eighty-a, [or] (viii) has not obtained
 a  valid  retail dealer registration under section four hundred eighty-a
 of this chapter and such person possesses or sells unstamped  or  unlaw-
 fully stamped packages of cigarettes three or more times within a period
 of  five  years,  OR  (IX)  IS FOUND TO HAVE VIOLATED SUBDIVISION ONE OF
 SECTION TWO HUNDRED NINETEEN OF THE LABOR LAW ACCORDING TO  THE  COMMIS-
 SIONER OF LABOR, the commissioner may revoke or suspend such certificate
 of  authority  and  all duplicates thereof.  Provided, however, that the
 commissioner may revoke or suspend a certificate of authority  based  on
 (a) the grounds set forth in clause (vi) of this subparagraph only where
 the  conviction referred to occurred not more than one year prior to the
 date of revocation or suspension; and provided further  that  where  the
 commissioner revokes or suspends a certificate of authority based on the
 S. 8453                             3
 
 grounds  set forth in clause (vii) of this subparagraph, such suspension
 or revocation shall continue for as long as the revocation of the retail
 dealer registration pursuant to section four hundred  eighty-a  of  this
 chapter remains in effect, or (b) the grounds set forth in clause (viii)
 of this subparagraph, such suspension or revocation shall be for a peri-
 od of five years.
   §  3.  Subparagraph  (A)  of paragraph 4 of subdivision (a) of section
 1134 of the tax law, as amended by section 2-a of part P of  chapter  59
 of the laws of 2021, is amended to read as follows:
   (A)  Where a person who holds a certificate of authority (i) willfully
 fails to file a report or return required by this article, (ii) willful-
 ly files, causes to be filed, gives or causes  to  be  given  a  report,
 return,  certificate  or  affidavit required under this article which is
 false, (iii) willfully fails to comply with the provisions of  paragraph
 two  or  three of subdivision (e) of section eleven hundred thirty-seven
 of this [article] PART, (iv) willfully fails to prepay, collect,  truth-
 fully  account  for  or  pay  over any tax imposed under this article or
 pursuant to the authority of article twenty-nine of  this  chapter,  (v)
 has  been  convicted of a crime provided for in this chapter, (vi) where
 such person, or any person affiliated with such person as such  term  is
 defined  in  subdivision  twenty-one  of section four hundred seventy of
 this chapter, has had a retail dealer registration  issued  pursuant  to
 section  four  hundred  eighty-a  of  this  chapter suspended or revoked
 pursuant to subparagraph (iii) of paragraph (a) of subdivision  four  of
 such  section four hundred eighty-a, [or] (vii) has not obtained a valid
 retail dealer registration under section four hundred eighty-a  of  this
 chapter  and  such  person  possesses  or  sells unstamped or unlawfully
 stamped packages of cigarettes three or more times within  a  period  of
 five years, OR (IX) IS FOUND TO HAVE VIOLATED SUBDIVISION ONE OF SECTION
 TWO  HUNDRED  NINETEEN OF THE LABOR LAW ACCORDING TO THE COMMISSIONER OF
 LABOR, the commissioner  may  revoke  or  suspend  such  certificate  of
 authority  and  all  duplicates  thereof.  Provided,  however,  that the
 commissioner may revoke or suspend a certificate of authority  based  on
 (a)  the grounds set forth in clause (v) of this subparagraph only where
 the conviction referred to occurred not more than one year prior to  the
 date  of  revocation  or suspension; and provided further that where the
 commissioner revokes or suspends a certificate of authority based on the
 grounds set forth in clause (vi) of this subparagraph,  such  suspension
 or revocation shall continue for as long as the revocation of the retail
 dealer  registration  pursuant  to section four hundred eighty-a of this
 chapter remains in effect, or (b) the grounds set forth in clause  (vii)
 of this subparagraph, such suspension or revocation shall be for a peri-
 od of five years.
   §  4.  This act shall take effect immediately; provided, however, that
 the amendments to subparagraph (A) of paragraph 4 of subdivision (a)  of
 section  1134  of  the  tax law made by section two of this act shall be
 subject to the expiration and reversion of such subparagraph pursuant to
 subdivision (e) of section 23 of part U of chapter 61  of  the  laws  of
 2011, as amended, when upon such date the provisions of section three of
 this act shall take effect.

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