S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3719
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2025
                                ___________
 
 Introduced  by M. of A. BURKE -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation to enacting the "robot tax act"
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. This act shall be known and may be cited as the "robot tax
 act".
   § 2. The tax law is amended by adding a new section 209-A to  read  as
 follows:
   §  209-A.  ADDITIONAL  TAX ON USING TECHNOLOGY TO DISPLACE WORKERS. 1.
 (A) FOR THE PRIVILEGE OF EXERCISING ITS CORPORATE FRANCHISE, OR OF DOING
 BUSINESS, OR OF EMPLOYING CAPITAL, OR OF OWNING OR LEASING PROPERTY IN A
 CORPORATE OR ORGANIZED CAPACITY, OR OF  MAINTAINING  AN  OFFICE,  OR  OF
 DERIVING  RECEIPTS  FROM  ACTIVITY IN THIS STATE, FOR ALL OR ANY PART OF
 ITS TAXABLE YEAR, 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 CORPO-
 RATION, A TAX SURCHARGE, IN ADDITION TO THE TAX  IMPOSED  UNDER  SECTION
 TWO HUNDRED NINE OF THIS ARTICLE, TO BE IN AN AMOUNT EQUAL TO THE SUM OF
 ANY  TAXES  OR  FEES  IMPOSED  BY THE STATE OR ANY POLITICAL SUBDIVISION
 THEREOF COMPUTED BASED ON AN EMPLOYEE'S WAGE, PAID BY THE CORPORATION OR
 THE EMPLOYEE, INCLUDING, BUT NOT LIMITED TO,  STATE  INCOME  TAX,  STATE
 UNEMPLOYMENT  INSURANCE, AND LOCAL OCCUPATIONAL TAXES, FOR AN EMPLOYEE'S
 FINAL YEAR OF EMPLOYMENT  WITH  THE  COMPANY  WHERE  SUCH  EMPLOYEE  WAS
 DISPLACED  IN  SUCH  TAXABLE  YEAR  DUE TO THE EMPLOYEE'S POSITION BEING
 REPLACED BY TECHNOLOGY. FOR THE  PURPOSES  OF  THIS  SECTION,  THE  TERM
 "TECHNOLOGY" SHALL INCLUDE, BUT NOT BE LIMITED TO, MACHINERY, ARTIFICIAL
 INTELLIGENCE ALGORITHMS, OR COMPUTER APPLICATIONS.
   (B)  A CORPORATION IS DERIVING RECEIPTS FROM ACTIVITY IN THIS STATE IF
 IT HAS RECEIPTS WITHIN THIS STATE OF ONE MILLION DOLLARS OR MORE IN  THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08064-01-5
              

 A. 3719                             2
 
 TAXABLE  YEAR.  FOR  PURPOSES OF THIS SECTION, THE TERM "RECEIPTS" MEANS
 THE RECEIPTS THAT ARE SUBJECT TO THE APPORTIONMENT RULES  SET  FORTH  IN
 SECTION TWO HUNDRED TEN-A OF THIS ARTICLE, AND THE TERM "RECEIPTS WITHIN
 THIS  STATE"  MEANS THE RECEIPTS INCLUDED IN THE NUMERATOR OF THE APPOR-
 TIONMENT FACTOR DETERMINED UNDER SECTION TWO HUNDRED TEN-A OF THIS ARTI-
 CLE.
   (C) A CORPORATION IS DOING BUSINESS IN  THIS  STATE  IF:  (I)  IT  HAS
 ISSUED CREDIT CARDS TO ONE THOUSAND OR MORE CUSTOMERS WHO HAVE A MAILING
 ADDRESS  WITHIN  THIS STATE AS OF THE LAST DAY OF ITS TAXABLE YEAR; (II)
 IT HAS MERCHANT CUSTOMER CONTRACTS WITH MERCHANTS AND THE  TOTAL  NUMBER
 OF  LOCATIONS  COVERED  BY  THOSE  CONTRACTS EQUALS ONE THOUSAND OR MORE
 LOCATIONS IN THIS STATE TO WHOM THE CORPORATION  REMITTED  PAYMENTS  FOR
 CREDIT  CARD  TRANSACTIONS  DURING THE TAXABLE YEAR; OR (III) THE SUM OF
 THE NUMBER OF CUSTOMERS DESCRIBED IN SUBPARAGRAPH (I) OF THIS  PARAGRAPH
 PLUS  THE  NUMBER  OF  LOCATIONS  COVERED  BY ITS CONTRACTS DESCRIBED IN
 SUBPARAGRAPH (II) OF THIS PARAGRAPH EQUALS ONE THOUSAND OR MORE. AS USED
 IN THIS SUBDIVISION, THE TERM "CREDIT CARD" INCLUDES BANK, CREDIT, TRAV-
 EL AND ENTERTAINMENT CARDS.
   (D)(I) A CORPORATION WITH LESS THAN ONE MILLION DOLLARS BUT  AT  LEAST
 TEN  THOUSAND  DOLLARS  OF  RECEIPTS WITHIN THIS STATE IN A TAXABLE YEAR
 THAT IS PART OF A UNITARY GROUP THAT  MEETS  THE  OWNERSHIP  TEST  UNDER
 SECTION  TWO  HUNDRED  TEN-C  OF  THIS ARTICLE IS DERIVING RECEIPTS FROM
 ACTIVITY IN THIS STATE IF THE RECEIPTS WITHIN THIS STATE OF THE  MEMBERS
 OF THE UNITARY GROUP THAT HAVE AT LEAST TEN THOUSAND DOLLARS OF RECEIPTS
 WITHIN THIS STATE IN THE AGGREGATE MEET THE THRESHOLD SET FORTH IN PARA-
 GRAPH (B) OF THIS SUBDIVISION.
   (II)  A CORPORATION THAT DOES NOT MEET ANY OF THE THRESHOLDS SET FORTH
 IN PARAGRAPH (C) OF THIS SUBDIVISION BUT HAS AT LEAST TEN CUSTOMERS,  OR
 LOCATIONS,  OR CUSTOMERS AND LOCATIONS, AS DESCRIBED IN PARAGRAPH (C) OF
 THIS SUBDIVISION, AND IS PART OF A UNITARY GROUP THAT MEETS  THE  OWNER-
 SHIP TEST UNDER SECTION TWO HUNDRED TEN-C OF THIS ARTICLE IS DOING BUSI-
 NESS  IN  THIS STATE IF THE NUMBER OF CUSTOMERS, LOCATIONS, OR CUSTOMERS
 AND LOCATIONS, WITHIN THIS STATE OF THE MEMBERS  OF  THE  UNITARY  GROUP
 THAT HAVE AT LEAST TEN CUSTOMERS, LOCATIONS, OR CUSTOMERS AND LOCATIONS,
 WITHIN THIS STATE IN THE AGGREGATE MEETS ANY OF THE THRESHOLDS SET FORTH
 IN PARAGRAPH (C) OF THIS SUBDIVISION.
   (E) AT THE END OF EACH YEAR, THE COMMISSIONER SHALL REVIEW THE CUMULA-
 TIVE  PERCENTAGE  CHANGE  IN  THE CONSUMER PRICE INDEX. THE COMMISSIONER
 SHALL ADJUST THE RECEIPT THRESHOLDS SET FORTH IN THIS SUBDIVISION IF THE
 CONSUMER PRICE INDEX HAS CHANGED BY TEN PERCENT OR  MORE  SINCE  JANUARY
 FIRST,  TWO  THOUSAND  SEVENTEEN,  OR SINCE THE DATE THAT THE THRESHOLDS
 WERE LAST ADJUSTED UNDER  THIS  SUBDIVISION.  THE  THRESHOLDS  SHALL  BE
 ADJUSTED  TO  REFLECT  THAT CUMULATIVE PERCENTAGE CHANGE IN THE CONSUMER
 PRICE INDEX.  THE ADJUSTED THRESHOLDS SHALL BE ROUNDED  TO  THE  NEAREST
 ONE  THOUSAND DOLLARS. AS USED IN THIS PARAGRAPH, "CONSUMER PRICE INDEX"
 MEANS THE CONSUMER PRICE INDEX FOR ALL URBAN CONSUMERS (CPI-U) AVAILABLE
 FROM THE BUREAU OF LABOR STATISTICS OF THE UNITED STATES  DEPARTMENT  OF
 LABOR.  ANY  ADJUSTMENT  SHALL APPLY TO TAX PERIODS THAT BEGIN AFTER THE
 ADJUSTMENT IS MADE.
   (F) IF A PARTNERSHIP IS DOING BUSINESS, EMPLOYING CAPITAL,  OWNING  OR
 LEASING  PROPERTY  IN THIS STATE, MAINTAINING AN OFFICE IN THE STATE, OR
 DERIVING RECEIPTS FROM ACTIVITY IN THIS STATE, ANY CORPORATION THAT IS A
 PARTNER IN SUCH PARTNERSHIP SHALL BE SUBJECT TO TAX UNDER  THIS  ARTICLE
 AS DESCRIBED IN THE REGULATIONS OF THE COMMISSIONER.
   2. (A) A FOREIGN CORPORATION SHALL NOT BE DEEMED TO BE DOING BUSINESS,
 EMPLOYING  CAPITAL, OWNING OR LEASING PROPERTY, OR MAINTAINING AN OFFICE
 A. 3719                             3

 IN THIS STATE, OR DERIVING RECEIPTS FROM ACTIVITY IN THIS STATE, FOR THE
 PURPOSES OF THIS ARTICLE, BY REASON OF:  (I)  THE  MAINTENANCE  OF  CASH
 BALANCES WITH BANKS OR TRUST COMPANIES IN THIS STATE; (II) THE OWNERSHIP
 OF  SHARES  OF STOCK OR SECURITIES KEPT IN THIS STATE, IF KEPT IN A SAFE
 DEPOSIT BOX, SAFE, VAULT OR OTHER RECEPTACLE RENTED FOR THE PURPOSE,  OR
 IF  PLEDGED  AS  COLLATERAL  SECURITY,  OR IF DEPOSITED WITH ONE OR MORE
 BANKS OR TRUST COMPANIES, OR BROKERS WHO ARE  MEMBERS  OF  A  RECOGNIZED
 SECURITY  EXCHANGE, IN SAFEKEEPING OR CUSTODY ACCOUNTS; (III) THE TAKING
 OF ANY ACTION BY ANY SUCH BANK OR TRUST  COMPANY  OR  BROKER,  WHICH  IS
 INCIDENTAL  TO THE RENDERING OF SAFEKEEPING OR CUSTODIAN SERVICE TO SUCH
 CORPORATION; (IV) THE MAINTENANCE OF AN OFFICE IN THIS STATE BY  ONE  OR
 MORE  OFFICERS  OR DIRECTORS OF THE CORPORATION WHO ARE NOT EMPLOYEES OF
 THE CORPORATION IF THE CORPORATION OTHERWISE IS NOT  DOING  BUSINESS  IN
 THIS STATE, AND DOES NOT EMPLOY CAPITAL OR OWN OR LEASE PROPERTY IN THIS
 STATE;  (V)  THE  KEEPING  OF  BOOKS OR RECORDS OF A CORPORATION IN THIS
 STATE IF SUCH BOOKS OR RECORDS ARE NOT KEPT BY EMPLOYEES OF SUCH  CORPO-
 RATION AND SUCH CORPORATION DOES NOT OTHERWISE DO BUSINESS, EMPLOY CAPI-
 TAL,  OWN OR LEASE PROPERTY OR MAINTAIN AN OFFICE IN THIS STATE; OR (VI)
 ANY COMBINATION OF THE FOREGOING ACTIVITIES.
   (B) AN ALIEN CORPORATION SHALL NOT BE DEEMED  TO  BE  DOING  BUSINESS,
 EMPLOYING  CAPITAL, OWNING OR LEASING PROPERTY, MAINTAINING AN OFFICE IN
 THIS STATE, OR DERIVING RECEIPTS FROM ACTIVITY IN THIS  STATE,  FOR  THE
 PURPOSES  OF  THIS  ARTICLE, IF ITS ACTIVITIES IN THIS STATE ARE LIMITED
 SOLELY TO: (I) INVESTING OR TRADING IN STOCKS AND SECURITIES FOR ITS OWN
 ACCOUNT WITHIN THE MEANING OF CLAUSE (II) OF SUBPARAGRAPH (A)  OF  PARA-
 GRAPH  (2)  OF SUBSECTION (B) OF SECTION EIGHT HUNDRED SIXTY-FOUR OF THE
 INTERNAL REVENUE CODE; (II) INVESTING OR TRADING IN COMMODITIES FOR  ITS
 OWN  ACCOUNT  WITHIN  THE  MEANING OF CLAUSE (II) OF SUBPARAGRAPH (B) OF
 PARAGRAPH (2) OF SUBSECTION (B) OF SECTION EIGHT HUNDRED  SIXTY-FOUR  OF
 THE  INTERNAL  REVENUE  CODE;  OR  (III)  ANY  COMBINATION OF ACTIVITIES
 DESCRIBED IN SUBPARAGRAPHS (I) AND (II)  OF  THIS  PARAGRAPH.  AN  ALIEN
 CORPORATION THAT UNDER ANY PROVISION OF THE INTERNAL REVENUE CODE IS NOT
 TREATED AS A "DOMESTIC CORPORATION" AS DEFINED IN SECTION SEVEN THOUSAND
 SEVEN  HUNDRED  ONE OF SUCH CODE AND HAS NO EFFECTIVELY CONNECTED INCOME
 FOR THE TAXABLE YEAR PURSUANT TO CLAUSE (IV) OF THE OPENING PARAGRAPH OF
 SUBDIVISION NINE OF SECTION TWO HUNDRED EIGHT OF THIS ARTICLE SHALL  NOT
 BE SUBJECT TO TAX UNDER THIS ARTICLE FOR THAT TAXABLE YEAR. FOR PURPOSES
 OF  THIS  ARTICLE, AN ALIEN CORPORATION IS A CORPORATION ORGANIZED UNDER
 THE LAWS OF A COUNTRY, OR ANY POLITICAL SUBDIVISION THEREOF, OTHER  THAN
 THE UNITED STATES, OR ORGANIZED UNDER THE LAWS OF A POSSESSION, TERRITO-
 RY OR COMMONWEALTH OF THE UNITED STATES.
   3. ANY RECEIVER, REFEREE, TRUSTEE, ASSIGNEE OR OTHER FIDUCIARY, OR ANY
 OFFICER  OR  AGENT  APPOINTED BY ANY COURT, WHO CONDUCTS THE BUSINESS OF
 ANY CORPORATION, SHALL BE SUBJECT TO THE TAX IMPOSED BY THIS ARTICLE  IN
 THE SAME MANNER AND TO THE SAME EXTENT AS IF THE BUSINESS WERE CONDUCTED
 BY  THE  AGENTS OR OFFICERS OF SUCH CORPORATION. A DISSOLVED CORPORATION
 WHICH CONTINUES TO CONDUCT BUSINESS SHALL ALSO BE  SUBJECT  TO  THE  TAX
 IMPOSED BY THIS ARTICLE.
   § 3. This act shall take effect immediately and shall apply to taxable
 years  starting  January  1,  2026. Effective immediately, 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.