senate Bill S1375A

2013-2014 Legislative Session

Provides that employers shall notify employees of potential state and federal earned income tax credits

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 28, 2014 print number 1375a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S1375 - Details

See Assembly Version of this Bill:
A210A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S366A, A1810A
2009-2010: S4258B, A8177A

S1375 - Summary

Provides that employers shall notify employees of potential state and federal earned income tax credits and delineates the contents, timing and manner of providing notice as well as options available to the employer.

S1375 - Sponsor Memo

S1375 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  1375

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  MONTGOMERY,  SQUADRON  --  read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations

AN ACT to amend the tax law,  in  relation  to  requiring  employers  to
  provide notice of potential eligibility for federal and New York state
  earned income tax credits

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 6 of subsection (d) of section  606  of  the  tax
law,  as  amended  by  section  3 of part V of chapter 60 of the laws of
2004, is amended to read as follows:
  (6) Notification.  (I) The commissioner shall  periodically,  but  not
less than every three years, make efforts to alert taxpayers that may be
currently eligible to receive the credit provided under this subsection,
and  the  credit  provided  under  any  local  law  enacted  pursuant to
subsection (f) of section thirteen hundred ten of this  chapter,  as  to
their  potential  eligibility.  In making the determination of whether a
taxpayer may be eligible for such credit,  the  commissioner  shall  use
such data as may be appropriate and available, including, but not limit-
ed  to,  data  available  from the United States Department of Treasury,
Internal Revenue Service and New  York  state  income  tax  returns  for
preceding tax years.
  (II) EXCEPT AS SET FORTH IN CLAUSE (D) OF THIS SUBPARAGRAPH, EMPLOYERS
WITH  PERSONS  IN  THEIR  EMPLOY  IN  NEW  YORK STATE FOR WHOM THEY MUST
PROVIDE AN ANNUAL WAGE SUMMARY SHALL EACH  YEAR  FURNISH  TO  EACH  SUCH
PERSON A NOTICE THAT HE OR SHE MAY BE ELIGIBLE FOR A STATE EARNED INCOME
TAX  CREDIT  PURSUANT TO THIS SUBSECTION AND A FEDERAL EARNED INCOME TAX
CREDIT PURSUANT TO SECTION THIRTY-TWO OF THE INTERNAL REVENUE CODE.  FOR
PURPOSES OF THIS SUBPARAGRAPH, EMPLOYER SHALL HAVE THE SAME  MEANING  AS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03096-01-3

Co-Sponsors

S1375A (ACTIVE) - Details

See Assembly Version of this Bill:
A210A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S366A, A1810A
2009-2010: S4258B, A8177A

S1375A (ACTIVE) - Summary

Provides that employers shall notify employees of potential state and federal earned income tax credits and delineates the contents, timing and manner of providing notice as well as options available to the employer.

S1375A (ACTIVE) - Sponsor Memo

S1375A (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 1375--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  MONTGOMERY,  SQUADRON  --  read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  and  Government  Operations  in accordance with Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  tax  law, in relation to requiring employers to
  provide notice of potential eligibility for federal and New York state
  earned income tax credits

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Paragraph  6  of subsection (d) of section 606 of the tax
law, as amended by section 3 of part V of chapter  60  of  the  laws  of
2004, is amended to read as follows:
  (6)  Notification.    (I) The commissioner shall periodically, but not
less than every three years, make efforts to alert taxpayers that may be
currently eligible to receive the credit provided under this subsection,
and the  credit  provided  under  any  local  law  enacted  pursuant  to
subsection  (f)  of  section thirteen hundred ten of this chapter, as to
their potential eligibility. In making the determination  of  whether  a
taxpayer  may  be  eligible  for such credit, the commissioner shall use
such data as may be appropriate and available, including, but not limit-
ed to, data available from the United  States  Department  of  Treasury,
Internal  Revenue  Service  and  New  York  state income tax returns for
preceding tax years.
  (II) EXCEPT AS SET FORTH IN CLAUSE (D) OF THIS SUBPARAGRAPH, EMPLOYERS
WITH PERSONS IN THEIR EMPLOY IN  NEW  YORK  STATE  FOR  WHOM  THEY  MUST
PROVIDE  AN  ANNUAL  WAGE  SUMMARY  SHALL EACH YEAR FURNISH TO EACH SUCH
PERSON A NOTICE THAT HE OR SHE MAY BE ELIGIBLE FOR A STATE EARNED INCOME
TAX CREDIT PURSUANT TO THIS SUBSECTION AND A FEDERAL EARNED  INCOME  TAX

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.