S T A T E   O F   N E W   Y O R K
________________________________________________________________________
                                  7284
                            I N  S E N A T E
                               May 9, 2014
                               ___________
Introduced by Sen. ESPAILLAT -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations
AN  ACT to amend the tax law, in relation to including certain independ-
  ent contractors in the state directory of new  hires  to  aid  in  the
  administration of the child support enforcement program
  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
  Section 1. Paragraph (a) of subdivision 2 of section 171-h of the  tax
law,  as added by chapter 398 of the laws of 1997, is amended to read as
follows:
  (a)  "employee" means an individual who  is  an  employee  within  the
meaning  of  chapter  twenty-four  of the internal revenue code of 1986,
INCLUDING AN INDIVIDUAL UNDER AN INDEPENDENT CONTRACTOR ARRANGEMENT WITH
CONTRACTS IN EXCESS OF TWENTY-FIVE HUNDRED DOLLARS, and does not include
an employee of a federal or  state  agency  performing  intelligence  or
counterintelligence  functions if the head of such agency has determined
that a report made pursuant to this section with respect to the individ-
ual could endanger the safety of the employee or compromise  an  ongoing
investigation or intelligence mission.
  S  2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03735-01-3