Bill Text: NY A10202 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides delinquent employers with amnesty for interest owed to the unemployment insurance trust fund if their owed balance is paid in full between August 1, 2022 and December 1, 2022.

Spectrum: Partisan Bill (Democrat 14-0)

Status: (Engrossed - Dead) 2022-05-24 - REFERRED TO LABOR [A10202 Detail]

Download: New_York-2021-A10202-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          10202

                   IN ASSEMBLY

                                       May 6, 2022
                                       ___________

        Introduced  by  COMMITTEE ON RULES -- (at request of M. of A. Stirpe) --
          (at request of the Department of Labor) -- read once and  referred  to
          the Committee on Labor

        AN ACT to amend the labor law, in relation to providing an amnesty peri-
          od  for  employer  contributions  to  the unemployment insurance trust
          fund; and to repeal certain provisions relating thereto

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Subdivisions 5 and 12 of section 581-c of the labor law are
     2  REPEALED  and  sections 6, 7, 8, 9, 10, 11, 13, and 14 are renumbered to
     3  be 5, 6, 7, 8, 9, 10, 11, and 12.
     4    § 2. Subdivisions 1, 2 and 4 of section 581-c of  the  labor  law,  as
     5  added  by  chapter  589  of  the  laws  of  1998, are amended to read as
     6  follows:
     7    1. Notwithstanding the provisions of any other law  to  the  contrary,
     8  there  is  hereby  established  [a  three  month]  an amnesty program as
     9  described in this section, to be administered by the commissioner, to be
    10  effective for the period commencing [October]  August  first,  [nineteen
    11  hundred ninety-eight] two thousand twenty-two and ending December [thir-
    12  ty-first, nineteen hundred ninety-eight] first, two thousand twenty-two,
    13  for  all  eligible  employers  as  described  in this section, owing any
    14  contribution, or payments in lieu of contributions, imposed by [section]
    15  sections five hundred sixty-three, five hundred sixty-five, five hundred
    16  sixty-six, five hundred seventy-seven, or  five  hundred  eighty-one  of
    17  this title.
    18    2.  Such  amnesty  shall  apply to contribution liabilities, including
    19  liabilities for payments in lieu of contributions, for the contributions
    20  set forth in subdivision  one  of  this  section  ("designated  contrib-
    21  utions")  for contribution periods ending or transactions or uses occur-
    22  ring on or before December thirty-first, [nineteen hundred  ninety-five]
    23  two thousand twenty-one.
    24    4.  The amnesty program established in this section shall provide that
    25  upon application by an eligible employer, and upon payment, which  shall
    26  either  accompany such application or [be made within the time stated on

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13747-01-2
        A. 10202                            2

     1  a bill issued by the commissioner to such employer] be fully paid during
     2  the amnesty period, of the amount of a contribution liability under  one
     3  or more of the designated contributions with respect to which amnesty is
     4  sought[,  plus  related  interest,] and the commissioner shall waive any
     5  applicable [penalties] interest. In addition, no  civil,  administrative
     6  or criminal action or proceeding shall be brought against such an eligi-
     7  ble  employer  relating  to  the  contribution liability covered by such
     8  waiver. Failure to pay, all such contributions, plus  related  interest,
     9  shall invalidate an amnesty granted pursuant to this section.
    10    § 3. Subdivisions 7 and 12 of section 581-c of the labor law, as added
    11  by  chapter  589 of the laws of 1998 and as renumbered by section one of
    12  this act, are amended to read as follows:
    13    7. No refund shall be granted or credit allowed with  respect  to  any
    14  [penalty]  interest  paid  prior  to  the  time the employer applies for
    15  amnesty pursuant to subdivision four of this section.
    16    12. On or before January thirty-first, two  thousand  twenty-four  the
    17  commissioner  shall submit a report to the chairman of the assembly ways
    18  and means committee, the ranking minority member of  the  assembly  ways
    19  and  means  committee, the chairman of the senate finance committee, the
    20  ranking minority member of the senate finance committee and the director
    21  of the division of the budget regarding the amnesty program  established
    22  pursuant  to this section. The report shall contain the following infor-
    23  mation:
    24    (a) the number of cases in which requests for [penalty  and]  interest
    25  [penalty] waivers were made;
    26    (b)  the number of cases in which requests for [penalty plus] interest
    27  waivers were approved;
    28    (c) the amount of contribution and interest due in  all  approved  and
    29  unapproved cases;
    30    (d)  the  amount  of  [penalty  and]  interest [penalty] waived in all
    31  approved cases;
    32    (e) the gross revenue collected and the year or other applicable peri-
    33  od for or during which the liability incurred;
    34    (f) the  amount  of  money  spent  on  advertising,  notification  and
    35  outreach activities, by each activity;
    36    (g)  the  amount  paid  by  the  department  for services and expenses
    37  related to the establishment of the amnesty program;
    38    (h) an estimate of the amount of  revenue  foregone  as  a  result  of
    39  diverting  staff of the department from regular work responsibilities to
    40  work on the amnesty program;
    41    (i) an estimate of the amount of revenue received during the period of
    42  amnesty program provided for in this section which would have  otherwise
    43  been received at a later date; and
    44    (j) an estimate of the set revenue generated from the amnesty program.
    45    § 4. This act shall take effect immediately.