S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    145
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced by M. of A. ROSENTHAL, SIMON -- read once and referred to the
   Committee on Labor
 
 AN ACT to amend the labor law, in relation to the development and imple-
   mentation  of written workplace sexual harassment, sexual assault, and
   discrimination policies by corporations; to  amend  the  tax  law,  in
   relation  to  reporting  requirements  and eligibility for tax credits
   based on a corporation's record of sexual harassment, sexual  assault,
   and  discrimination  among  and between employees of such corporation;
   and requires the division of  human  rights  to  promulgate  standards
   relating to eligibility for state tax credits
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The labor law is amended by adding a new section  201-j  to
 read as follows:
   §  201-J.  POLICY  AND RECORD REQUIREMENTS. 1. EVERY CORPORATION SHALL
 DEVELOP AND IMPLEMENT A  WRITTEN  WORKPLACE  SEXUAL  HARASSMENT,  SEXUAL
 ASSAULT   AND   DISCRIMINATION   POLICY  IN  ACCORDANCE  WITH  STANDARDS
 PRESCRIBED BY THE DIVISION OF HUMAN RIGHTS.
   2. EVERY CORPORATION SHALL MAINTAIN DETAILED AND ACCURATE  RECORDS  OF
 SEXUAL HARASSMENT, SEXUAL ASSAULT AND DISCRIMINATION IN THE WORKPLACE OR
 BETWEEN  EMPLOYEES  OF  SAID  CORPORATION  IN  ACCORDANCE WITH STANDARDS
 PRESCRIBED BY THE DIVISION OF HUMAN RIGHTS; PROVIDED, HOWEVER, THAT  THE
 STANDARDS  PRESCRIBED  MAY  VARY  ACCORDING  TO THE SIZE AND TYPE OF THE
 ORGANIZATION. ALL RECORDS SHALL BE PRESERVED FOR A PERIOD OF FIVE YEARS.
   § 2. The tax law is amended by adding a new section 210-D to  read  as
 follows:
   §  210-D.  REPORTING REQUIREMENTS. 1. ANY CORPORATION SUBJECT TO TAXA-
 TION UNDER THIS ARTICLE OR ARTICLE NINE OF THIS CHAPTER  SHALL  FILE  AN
 ANNUAL  REPORT  WITH  THE DIVISION OF HUMAN RIGHTS AND SHALL PROVIDE THE
 CORPORATION'S POLICY FOR SEXUAL HARASSMENT, SEXUAL ASSAULT, AND DISCRIM-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01354-01-5
 A. 145                              2
 
 INATION,  AND  SHALL  DETAIL  INSTANCES  OF  SEXUAL  HARASSMENT,  SEXUAL
 ASSAULT, AND DISCRIMINATION, AND THE OUTCOME OF SUCH CLAIMS.
   2.  AFTER  A REVIEW OF THE MATERIALS SUBMITTED PURSUANT TO SUBDIVISION
 ONE OF THIS SECTION BY THE DIVISION OF HUMAN RIGHTS, CORPORATIONS  SHALL
 RECEIVE  A  CERTIFICATE OF WHERE THEY ARE DEEMED ELIGIBLE TO RECEIVE TAX
 CREDITS AUTHORIZED UNDER STATE LAW.
   § 3. The tax law is amended by adding a new section 210-E to  read  as
 follows:
   §  210-E. ELIGIBILITY FOR TAX CREDITS. CORPORATIONS CLAIMING TAX CRED-
 ITS SHALL SUBMIT THE CERTIFICATE OF COMPLIANCE THEY RECEIVED PURSUANT TO
 SECTION TWO HUNDRED TEN-D OF THIS ARTICLE AS PROOF  OF  ELIGIBILITY  FOR
 SUCH  CREDITS. CLAIMANTS SHALL BE REQUIRED TO SATISFY ANY OTHER REQUIRE-
 MENTS ASSOCIATED WITH THE TAX CREDITS FOR WHICH THEY ARE CLAIMING.
   § 4. Companies shall be ineligible for any tax credit authorized under
 the tax law, economic development law, labor law,  public  housing  law,
 general  municipal  law,  general city law, insurance law, real property
 tax law, or any other laws of  the  state  of  New  York  providing  tax
 exemptions, where the division of human rights deems they are ineligible
 based on their record of sexual harassment, sexual assault, and discrim-
 ination among and between employees of such corporation.
   §  5.  The  division  of human rights shall formulate policies, proce-
 dures, rules, or regulations to effectuate the provisions  of  this  act
 and  may  make  recommendations to agencies and officers of the state in
 aid of such policies and procedures. In addition, the division of  human
 rights  shall  establish  the  standard  by  which corporations shall be
 eligible for state tax credits based on their record of  sexual  harass-
 ment,  sexual assault, and discrimination among and between employees of
 such corporation.
   § 6. This act shall take effect January 1, 2027. Effective  immediate-
 ly,  the  addition,  amendment  and/or  repeal of any rule or regulation
 necessary for the implementation of this act on its effective  date  are
 authorized to be made and completed on or before such effective date.