Assembly Bill A10443

2015-2016 Legislative Session

Provides for personal liability of corporate officers, members of limited liablity companies and partners for delinquent unemployment contributions

download bill text pdf

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Archive: Last 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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2015-A10443 (ACTIVE) - Details

See Senate Version of this Bill:
S7268
Current Committee:
Assembly Ways And Means
Law Section:
Labor Law
Laws Affected:
Add ยง573-a, Lab L

2015-A10443 (ACTIVE) - Summary

Provides for personal liability of corporate officers, members of limited liability companies and partners for delinquent unemployment contributions, and the penalties and interest thereon.

2015-A10443 (ACTIVE) - Bill Text download pdf 

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

                                  10443

                          I N  A S S E M B L Y

                              May 27, 2016
                               ___________

Introduced  by M. of A. TITUS -- (at request of the Department of Labor)
  -- read once and referred to the Committee on Labor

AN ACT to amend the labor law, in relation to unemployment insurance

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

  Section  1.  The labor law is amended by adding a new section 573-a to
read as follows:
  S 573-A. PERSONAL LIABILITY FOR CONTRIBUTIONS, PENALTIES AND  INTEREST
REGARDING  CORPORATIONS,  LIMITED LIABILITY COMPANIES, AND PARTNERSHIPS.
1. FOR PURPOSES OF THIS SECTION, THE TERM "PERSON" SHALL MEAN:  (A)  ANY
OFFICER OF A CORPORATION; (B) ANY MANAGER OR MEMBER OF A LIMITED LIABIL-
ITY  COMPANY  FORMED  UNDER THE LIMITED LIABILITY COMPANY LAW OR SIMILAR
STATUTES IN OTHER STATES OR COUNTRIES, WHO HAS AN OWNERSHIP INTEREST  IN
OR  MANAGEMENT AUTHORITY OVER THE LIMITED LIABILITY COMPANY; AND (C) ALL
PARTNERS UNDER THE PARTNERSHIP LAW INCLUDING: (I) GENERAL  PARTNERS  AND
(II)  ANY  LIMITED PARTNERS TO THE EXTENT THAT SUCH LIMITED PARTNERS ARE
LIABLE TO THIRD PARTIES UNDER THE PARTNERSHIP LAW.
  2. NOTWITHSTANDING ANY OTHER  PROVISION  OF  LAW,  IF  A  CORPORATION,
LIMITED  LIABILITY  COMPANY  OR  PARTNERSHIP HAS FAILED TO MAKE EMPLOYER
CONTRIBUTIONS AS REQUIRED BY THIS ARTICLE, OR HAS FAILED TO  FILE  QUAR-
TERLY  COMBINED  WITHHOLDING,  WAGE REPORTING AND UNEMPLOYMENT INSURANCE
RETURNS AS REQUIRED BY PARAGRAPH FOUR OF SUBSECTION (A) OF  SECTION  SIX
HUNDRED  SEVENTY-FOUR  OF  THE TAX LAW, ALL PERSONS SHALL BE JOINTLY AND
SEVERALLY  LIABLE  FOR  THE  TOTAL  AMOUNT  OF  SUCH  CONTRIBUTIONS  NOT
COLLECTED,  PENALTIES  AND  ANY INTEREST ACCRUING THEREON.  SUCH PERSONS
SHALL BE CONSIDERED EMPLOYERS FOR PURPOSES  OF  COLLECTING  AMOUNTS  DUE
PURSUANT  TO THIS SUBDIVISION PURSUANT TO THE PROVISIONS OF THIS ARTICLE
AND OTHER PROVISIONS OF LAW. THE LIABILITY OF ANY PERSON  SHALL  NOT  BE
RELIEVED BY THE DISSOLUTION OF THE CORPORATION, LIMITED LIABILITY COMPA-
NY OR PARTNERSHIP.
  3.  THE  COMMISSIONER,  AFTER ISSUING A DETERMINATION THAT A PERSON IS
LIABLE FOR AMOUNTS DUE UNDER SUBDIVISION TWO THIS SECTION, SHALL PROVIDE
NOTICE OF THE BASIS FOR PERSONAL LIABILITY AND THE TOTAL AMOUNT DUE  AND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14152-01-6

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