senate Bill S7346

2013-2014 Legislative Session

Excludes services of a sole employee who is the owner of an employer from the definition of "employment" for purposes of unemployment insurance provisions

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 13, 2014 referred to labor

Co-Sponsors

S7346 - Details

See Assembly Version of this Bill:
A9575
Current Committee:
Law Section:
Labor Law
Laws Affected:
Amd ยง511, Lab L

S7346 - Summary

Excludes the services of the sole employee of an employer that is a corporation, limited liability company or partnership, when such employee is the owner of such employer, from the definition of "employment" for purposes of unemployment insurance provisions.

S7346 - Sponsor Memo

S7346 - Bill Text download pdf

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

                                  7346

                            I N  S E N A T E

                              May 13, 2014
                               ___________

Introduced by Sens. BOYLE, LARKIN -- read twice and ordered printed, and
  when printed to be committed 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

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