Assembly Bill A3532

2023-2024 Legislative Session

Provides for advance payment of the earned income credit by employers

download bill text pdf

Sponsored By

Current 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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2023-A3532 (ACTIVE) - Details

See Senate Version of this Bill:
S9066
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, S6259
2021-2022: A6112

2023-A3532 (ACTIVE) - Summary

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

2023-A3532 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3532
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 3, 2023
                                ___________
 
 Introduced  by  M.  of A. ZINERMAN, BURDICK -- read once and referred to
   the Committee 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.
                                                            LBD01147-01-3
 A. 3532                             2
              

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