Senate Bill S7736

                                
 
BILL NUMBER: S7736

SPONSOR: BENJAMIN
 
TITLE OF BILL:

An act to amend the tax law, in relation to establishing an attorney pro
bono representation for sexual harassment, harassment, or discrimination
deduction

 
PURPOSE:

This legislation will enhance the ability of victim of workplace harass-
ment to obtain labor law counsel with their complaint once filed with
the NYS Department of Labor or the NYS Division of Human Rights.

 
SUMMARY OF PROVISIONS:

Section 1: Subsection c of section 612 of the tax law is amended by
adding a new paragraph 43 that will allow a tax deduction of as much
$7,500 for expenses incurred by a labor law attorney who on a pro bono
basis provides representation in a sexual harassment, harassment, or
              

discrimination case to the extent not deductible in determining federal
adjusted gross income and not reimbursed. Section defines type of cases
in which the pro bono tax deduction applies.

Section 2: Effective date.

 
JUSTIFICATION:  Last year, the legislature held joint hearings on
sexual assault and harassment in the workplace. During those hearings,
experts and victims provided substantial insight as to actions that New
York State should take to combat this social ill. Also provided during
the hearing was testimony that clearly indicated that there is no coor-
dination between complaints made to the NYS Department of Labor and the
NYS Division of Human Rights.

Experts pointed out that the complaints made by a victim to one agency
were not being shared with the other agency with jurisdiction in the
matter. Experts also pointed out that each agency had separate telephone
numbers to file a complaint. This matter alone created confusion for
victims of sexual assault or harassment in the workplace.

In addition, it was made abundantly clear that victims filing such a
complaint and who had no legal representation by a labor law attorney
were at a considerable disadvantage to having a positive disposition of
their case. Therefore, I have introduced a package of bills to address
the highlighted problems: Including this legislation which will create a
tax credit for. labor law attorney who represent victims of sexual
harassment, harassment and discrimination in the workplace on a pro bono
basis.

 
LEGISLATIVE HISTORY:

New bill.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2021.