Assembly Bill A6112

2021-2022 Legislative Session

Provides for advance payment of the earned income credit by employers

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2021-A6112 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §679, Tax L; add §11-1763, NYC Ad Cd
Versions Introduced in Other Legislative Sessions:
2019-2020: A8066
2023-2024: A3532

2021-A6112 (ACTIVE) - Summary

Provides for advance payment of the earned income credit by employers, the commissioner of the department of tax and finance and the commissioner of New York City's department of finance.

2021-A6112 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6112
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              March 10, 2021
                                ___________
 
 Introduced by M. of A. ZINERMAN -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT  to amend the tax law and the administrative code of the city of
   New York, in relation to advance payment of the earned income credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. The tax law is amended by adding a new section 679 to read
 as follows:
   § 679. ADVANCE PAYMENT OF EARNED INCOME CREDIT.    (A)  GENERAL  RULE.
 EXCEPT  AS  OTHERWISE  PROVIDED  IN THIS CHAPTER, THE COMMISSIONER SHALL
 PROVIDE FOR THE PRE-PAYMENT OF THE EARNED INCOME  CREDIT  TO  QUALIFYING
 EMPLOYEES.
   (B)  EARNED INCOME ELIGIBILITY CERTIFICATE. FOR PURPOSES OF THIS ARTI-
 CLE, AN EARNED INCOME ELIGIBILITY CERTIFICATE IS A  STATEMENT  FURNISHED
 BY AN EMPLOYEE TO THE COMMISSIONER WHICH:
   (1)  CERTIFIES THAT THE EMPLOYEE WILL BE ELIGIBLE TO RECEIVE AN EARNED
 INCOME CREDIT OR AN ENHANCED EARNED INCOME CREDIT PROVIDED BY SUBSECTION
 (D) OR (D-1) OF SECTION SIX HUNDRED SIX OF THIS ARTICLE FOR THE  TAXABLE
 YEAR,
   (2)  CERTIFIES  THAT  THE EMPLOYEE HAS ONE OR MORE QUALIFYING CHILDREN
 FOR SUCH TAXABLE YEAR,
   (3) CERTIFIES THAT THE EMPLOYEE DOES NOT HAVE AN EARNED INCOME  ELIGI-
 BILITY  CERTIFICATE  IN EFFECT FOR THE CALENDAR YEAR WITH RESPECT TO THE
 PAYMENT OF WAGES BY ANOTHER EMPLOYER, AND
   (4) STATES WHETHER OR NOT THE EMPLOYEE'S SPOUSE HAS AN  EARNED  INCOME
 ELIGIBILITY CERTIFICATE IN EFFECT.
   FOR  PURPOSES OF THIS SECTION, A CERTIFICATE SHALL BE TREATED AS BEING
 IN EFFECT WITH RESPECT TO A SPOUSE IF SUCH  A  CERTIFICATE  WILL  BE  IN
 EFFECT  ON  THE  FIRST  STATUS  DETERMINATION DATE FOLLOWING THE DATE ON
 WHICH THE EMPLOYEE FURNISHES THE STATEMENT IN QUESTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04917-01-1
              

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