Bill Text: NY A04910 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Excludes the services of the sole employee of an employer that is a corporation, limited liability company or partnership, when such employee is the owner of such employer, from the definition of "employment" for purposes of unemployment insurance provisions.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Vetoed) 2016-11-28 - tabled [A04910 Detail]

Download: New_York-2015-A04910-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4910
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 9, 2015
                                      ___________
       Introduced  by M. of A. PERRY -- read once and referred to the Committee
         on Labor
       AN ACT to amend the labor law, in relation to the definition of "employ-
         ment" for the purposes of unemployment insurance
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section  511  of the labor law is amended by adding a new
    2  subdivision 23 to read as follows:
    3    23. OWNER-EMPLOYEE.  THE  TERM  "EMPLOYMENT"  SHALL  NOT  INCLUDE  THE
    4  SERVICES  OF  THE  SOLE  EMPLOYEE OF AN EMPLOYER WHICH IS A CORPORATION,
    5  LIMITED LIABILITY COMPANY OR PARTNERSHIP,  WHEN  SUCH  EMPLOYEE  IS  THE
    6  OWNER  OF  SUCH  EMPLOYER,  AND  SUCH  EMPLOYER HAS CERTIFIED, UNDER THE
    7  PENALTY OF PERJURY, ON ITS COMBINED RETURN REQUIRED BY PARAGRAPH FOUR OF
    8  SUBSECTION (A) OF SECTION SIX HUNDRED SEVENTY-FOUR OF THE TAX  LAW  THAT
    9  ITS SOLE EMPLOYEE IS ALSO ITS OWNER.
   10    S 2. Notwithstanding any provision of article 18 of the labor law, any
   11  action,  proceeding, fine, penalty payment, and interest thereon pending
   12  on the effective date of this act, arising from the inclusion within the
   13  definition of the term of "employment" pursuant to section  511  of  the
   14  labor  law,  to  a  sole  employee of an employer that is a corporation,
   15  limited liability company or partnership  is  owned  by  such  employee,
   16  shall be dismissed and invalidated.
   17    S  3.  The  commissioner  of taxation and finance shall promulgate all
   18  rules and regulations and take all other actions necessary to  implement
   19  the  provisions  of  this act on or before its effective date, including
   20  developing any additional tax forms  or  other  materials  necessary  to
   21  effectuate the provisions of this act.
   22    S 4. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD02529-01-5