Assembly Bill A8066B

2019-2020 Legislative Session

Provides for advance payment of the earned income credit by employers

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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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Bill Amendments

co-Sponsors

multi-Sponsors

2019-A8066 - Details

See Senate Version of this Bill:
S6259
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §679, Tax L; add §11-1763, NYC Ad Cd
Versions Introduced in Other Legislative Sessions:
2021-2022: A6112
2023-2024: A3532, S9066

2019-A8066 - Summary

Provides for advance payment of the earned income credit by employers, the commissioner of the department of tax and finance and the commissioner of New York City's department of finance.

2019-A8066 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8066
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 31, 2019
                                ___________
 
 Introduced by M. of A. WRIGHT -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the  tax  law, in relation to advance payment of the
   earned income credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1. The tax law is amended by adding a new section 679 to read
 as follows:
   § 679. ADVANCE PAYMENT OF EARNED INCOME CREDIT.    (A)  GENERAL  RULE.
 EXCEPT  AS  OTHERWISE  PROVIDED  IN  THIS CHAPTER, EVERY EMPLOYER MAKING
 PAYMENT OF WAGES TO AN EMPLOYEE WITH RESPECT TO WHOM  AN  EARNED  INCOME
 ELIGIBILITY  CERTIFICATE  IS IN EFFECT SHALL, AT THE TIME OF PAYING SUCH
 WAGES, MAKE AN ADDITIONAL PAYMENT TO SUCH EMPLOYEE EQUAL TO SUCH EMPLOY-
 EE'S EARNED INCOME ADVANCE AMOUNT.
   (B) EARNED INCOME ELIGIBILITY CERTIFICATE. FOR PURPOSES OF THIS  ARTI-
 CLE,  AN  EARNED INCOME ELIGIBILITY CERTIFICATE IS A STATEMENT FURNISHED
 BY AN EMPLOYEE TO THE EMPLOYER WHICH:
   (1) CERTIFIES THAT THE EMPLOYEE WILL BE ELIGIBLE TO RECEIVE AN  EARNED
 INCOME CREDIT OR AN ENHANCED EARNED INCOME CREDIT PROVIDED BY SUBSECTION
 (D)  OR (D-1) OF SECTION SIX HUNDRED SIX OF THIS ARTICLE FOR THE TAXABLE
 YEAR,
   (2) CERTIFIES THAT THE EMPLOYEE HAS ONE OR  MORE  QUALIFYING  CHILDREN
 FOR SUCH TAXABLE YEAR,
   (3)  CERTIFIES THAT THE EMPLOYEE DOES NOT HAVE AN EARNED INCOME ELIGI-
 BILITY CERTIFICATE IN EFFECT FOR THE CALENDAR YEAR WITH RESPECT  TO  THE
 PAYMENT OF WAGES BY ANOTHER EMPLOYER, AND
   (4)  STATES  WHETHER OR NOT THE EMPLOYEE'S SPOUSE HAS AN EARNED INCOME
 ELIGIBILITY CERTIFICATE IN EFFECT.
   FOR PURPOSES OF THIS SECTION, A CERTIFICATE SHALL BE TREATED AS  BEING
 IN  EFFECT  WITH  RESPECT  TO  A SPOUSE IF SUCH A CERTIFICATE WILL BE IN

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13069-01-9
              

co-Sponsors

multi-Sponsors

2019-A8066A - Details

See Senate Version of this Bill:
S6259
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §679, Tax L; add §11-1763, NYC Ad Cd
Versions Introduced in Other Legislative Sessions:
2021-2022: A6112
2023-2024: A3532, S9066

2019-A8066A - Summary

Provides for advance payment of the earned income credit by employers, the commissioner of the department of tax and finance and the commissioner of New York City's department of finance.

2019-A8066A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8066--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 31, 2019
                                ___________
 
 Introduced  by  M. of A. WRIGHT, BLAKE, DICKENS, SANTABARBARA, SAYEGH --
   Multi-Sponsored by -- M. of A. RAMOS -- read once and referred to  the
   Committee  on  Ways  and  Means -- committee discharged, bill amended,
   ordered reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law and the administrative code of the  city  of
   New York, in relation to advance payment of the earned income credit
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new section 679 to  read
 as follows:
   §  679.  ADVANCE  PAYMENT  OF EARNED INCOME CREDIT.  (A) GENERAL RULE.
 EXCEPT AS OTHERWISE PROVIDED IN THIS  CHAPTER,  THE  COMMISSIONER  SHALL
 PROVIDE  FOR  THE  PRE-PAYMENT OF THE EARNED INCOME CREDIT TO QUALIFYING
 EMPLOYEES.
   (B) EARNED INCOME ELIGIBILITY CERTIFICATE. FOR PURPOSES OF THIS  ARTI-
 CLE,  AN  EARNED INCOME ELIGIBILITY CERTIFICATE IS A STATEMENT FURNISHED
 BY AN EMPLOYEE TO THE COMMISSIONER WHICH:
   (1) CERTIFIES THAT THE EMPLOYEE WILL BE ELIGIBLE TO RECEIVE AN  EARNED
 INCOME CREDIT OR AN ENHANCED EARNED INCOME CREDIT PROVIDED BY SUBSECTION
 (D)  OR (D-1) OF SECTION SIX HUNDRED SIX OF THIS ARTICLE FOR THE TAXABLE
 YEAR,
   (2) CERTIFIES THAT THE EMPLOYEE HAS ONE OR  MORE  QUALIFYING  CHILDREN
 FOR SUCH TAXABLE YEAR,
   (3)  CERTIFIES THAT THE EMPLOYEE DOES NOT HAVE AN EARNED INCOME ELIGI-
 BILITY CERTIFICATE IN EFFECT FOR THE CALENDAR YEAR WITH RESPECT  TO  THE
 PAYMENT OF WAGES BY ANOTHER EMPLOYER, AND
   (4)  STATES  WHETHER OR NOT THE EMPLOYEE'S SPOUSE HAS AN EARNED INCOME
 ELIGIBILITY CERTIFICATE IN EFFECT.
   FOR PURPOSES OF THIS SECTION, A CERTIFICATE SHALL BE TREATED AS  BEING
 IN  EFFECT  WITH  RESPECT  TO  A SPOUSE IF SUCH A CERTIFICATE WILL BE IN

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13069-05-9
              

co-Sponsors

multi-Sponsors

2019-A8066B (ACTIVE) - Details

See Senate Version of this Bill:
S6259
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §679, Tax L; add §11-1763, NYC Ad Cd
Versions Introduced in Other Legislative Sessions:
2021-2022: A6112
2023-2024: A3532, S9066

2019-A8066B (ACTIVE) - Summary

Provides for advance payment of the earned income credit by employers, the commissioner of the department of tax and finance and the commissioner of New York City's department of finance.

2019-A8066B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8066--B
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               May 31, 2019
                                ___________
 
 Introduced  by  M.  of  A. WRIGHT, BLAKE, DICKENS, SANTABARBARA, SAYEGH,
   PICHARDO, GLICK, REYES -- Multi-Sponsored by -- M. of A. RAMOS -- read
   once and referred to the Committee on  Ways  and  Means  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee -- recommitted to the Committee on Ways and Means in
   accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
   amended, ordered reprinted as amended and recommitted to said  commit-
   tee
 
 AN  ACT  to amend the tax law and the administrative code of the city of
   New York, in relation to advance payment of the earned income credit
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1. The tax law is amended by adding a new section 679 to read
 as follows:
   § 679. ADVANCE PAYMENT OF EARNED INCOME CREDIT.    (A)  GENERAL  RULE.
 EXCEPT  AS  OTHERWISE  PROVIDED  IN THIS CHAPTER, THE COMMISSIONER SHALL
 PROVIDE FOR THE PRE-PAYMENT OF THE EARNED INCOME  CREDIT  TO  QUALIFYING
 EMPLOYEES.
   (B)  EARNED INCOME ELIGIBILITY CERTIFICATE. FOR PURPOSES OF THIS ARTI-
 CLE, AN EARNED INCOME ELIGIBILITY CERTIFICATE IS A  STATEMENT  FURNISHED
 BY AN EMPLOYEE TO THE COMMISSIONER WHICH:
   (1)  CERTIFIES THAT THE EMPLOYEE WILL BE ELIGIBLE TO RECEIVE AN EARNED
 INCOME CREDIT OR AN ENHANCED EARNED INCOME CREDIT PROVIDED BY SUBSECTION
 (D) OR (D-1) OF SECTION SIX HUNDRED SIX OF THIS ARTICLE FOR THE  TAXABLE
 YEAR,
   (2)  CERTIFIES  THAT  THE EMPLOYEE HAS ONE OR MORE QUALIFYING CHILDREN
 FOR SUCH TAXABLE YEAR,
   (3) CERTIFIES THAT THE EMPLOYEE DOES NOT HAVE AN EARNED INCOME  ELIGI-
 BILITY  CERTIFICATE  IN EFFECT FOR THE CALENDAR YEAR WITH RESPECT TO THE
 PAYMENT OF WAGES BY ANOTHER EMPLOYER, AND

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13069-08-0
              

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