S T A T E O F N E W Y O R K
________________________________________________________________________
9575
I N A S S E M B L Y
May 7, 2014
___________
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:
Section 1. Section 511 of the labor law is amended by adding a new
subdivision 23 to read as follows:
23. OWNER-EMPLOYEE. THE TERM "EMPLOYMENT" SHALL NOT INCLUDE THE
SERVICES OF THE SOLE EMPLOYEE OF AN EMPLOYER WHICH IS A CORPORATION,
LIMITED LIABILITY COMPANY OR PARTNERSHIP, WHEN SUCH EMPLOYEE IS THE
OWNER OF SUCH EMPLOYER, AND SUCH EMPLOYER HAS CERTIFIED, UNDER THE
PENALTY OF PERJURY, ON ITS COMBINED RETURN REQUIRED BY PARAGRAPH FOUR OF
SUBSECTION (A) OF SECTION SIX HUNDRED SEVENTY-FOUR OF THE TAX LAW THAT
ITS SOLE EMPLOYEE IS ALSO ITS OWNER.
S 2. Notwithstanding any provision of article 18 of the labor law, any
action, proceeding, fine, penalty payment, and interest thereon pending
on the effective date of this act, arising from the inclusion within the
definition of the term of "employment" pursuant to section 511 of the
labor law, to a sole employee of an employer that is a corporation,
limited liability company or partnership is owned by such employee,
shall be dismissed and invalidated.
S 3. The commissioner of taxation and finance shall promulgate all
rules and regulations and take all other actions necessary to implement
the provisions of this act on or before its effective date, including
developing any additional tax forms or other materials necessary to
effectuate the provisions of this act.
S 4. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15038-01-4