§ 581-a. Rates of contributions to fund in emergency. 1.
Notwithstanding the provisions of section five hundred eighty-one of
this chapter to the contrary, all employers whose employees received
payments due to a layoff caused by flood conditions shall not have
included in their experience rating charges the amounts so paid to the
employees from the fund for the period of from June twenty-third,
nineteen hundred seventy-two through June twenty-third, nineteen hundred
seventy-three. Application for permission to exclude such payments
shall be made to the commissioner on or before the first day of October,
nineteen hundred seventy-three, and the provisions of subdivision six of
section five hundred eighty-one of this chapter shall not apply hereto.

2. Notwithstanding the provisions of section five hundred eighty-one
of this chapter to the contrary, all employers whose employees received
payments due to the waiver of the waiting period pursuant to the
provisions of subdivision nine of section five hundred ninety of this
chapter shall not have included in their experience rating charges the
amounts so paid to the employees from the fund for such waived waiting
period during the snow and energy emergency of January and February,
nineteen hundred seventy-seven. Application for permisssion to exclude
such payments shall be made to the commisssioner on or before the first
day of October, nineteen hundred seventy-seven, and the provisions of
subdivision six of section five hundred eighty-one of this chapter shall
not apply hereto.

3. Notwithstanding the provisions of section five hundred eighty-one
of this title to the contrary, and for the purpose of responding to the
COVID-19 pandemic, any employer whose employees receive payments under
this article for unemployment claims made on or after March ninth, two
thousand twenty and through the duration of the state disaster emergency
declared by executive order number two hundred two of two thousand
twenty and any further amendments or modifications thereto, or December
thirty-first two thousand twenty-one, whichever is later, shall not have
included in their experience rating charges the amounts so paid to the
employees from the fund. Such charges, if not reimbursed, in whole or in
part by the federal government, shall be made to the general account for
the fund created by section five hundred fifty of this article.

4. The provisions of this section shall apply to an employer liable
for contributions or payments in lieu of contributions, but if the
secretary of labor of the United States finds that their application to
such employer does not meet the requirements of the Federal Unemployment
Tax Act, such provisions shall be inoperative with respect to such
employer, unless and until such finding has been set aside pursuant to a
final decision issued in accordance with such judicial review
proceedings as may be instituted and completed under the provisions of
section thirty-three hundred ten of the Federal Unemployment Tax Act.