senate Bill S6709

2019-2020 Legislative Session

Establishes the NYC under 3 act

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to investigations and government operations
Sep 13, 2019 referred to rules

Co-Sponsors

S6709 (ACTIVE) - Details

See Assembly Version of this Bill:
A8673
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add Art 24-A §§860 - 867, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S2830, A5515

S6709 (ACTIVE) - Summary

Establishes the NYC under 3 act to impose a payroll tax on certain employers in the city of New York for the purposes of addressing child care affordability, accessibility, and quality for families with children under three years of age.

S6709 (ACTIVE) - Sponsor Memo

S6709 (ACTIVE) - Bill Text download pdf


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

                                  6709

                       2019-2020 Regular Sessions

                            I N  S E N A T E

                           September 13, 2019
                               ___________

Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation to establishing the NYC under 3
  act

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

  Section  1. This act shall be known and may be cited as the "NYC under
3 act".
  § 2. The tax law is amended by adding a new article 24-A  to  read  as
follows:
                              ARTICLE 24-A
                             NYC UNDER 3 ACT
SECTION 860. DEFINITIONS.
        861. IMPOSITION OF TAX AND RATE.
        862. PASS THROUGH OF TAX PROHIBITED.
        863. EXEMPTION OVERRIDE.
        864. PAYMENT OF TAX.
        865. DEPOSIT AND DISPOSITION OF REVENUE.
        866. PROCEDURAL PROVISIONS.
        867. ENFORCEMENT WITH OTHER TAXES.
  § 860. DEFINITIONS. FOR THE PURPOSES OF THIS ARTICLE:
  (A)  EMPLOYER.  EMPLOYER  MEANS  AN  EMPLOYER  REQUIRED BY SECTION SIX
HUNDRED SEVENTY-ONE OF THIS CHAPTER TO  DEDUCT  AND  WITHHOLD  TAX  FROM
WAGES,  THAT  HAS A PAYROLL EXPENSE IN EXCESS OF SIX HUNDRED TWENTY-FIVE
THOUSAND DOLLARS IN ANY CALENDAR QUARTER; OTHER THAN:
  (1) ANY AGENCY OR INSTRUMENTALITY OF THE UNITED STATES;
  (2) THE UNITED NATIONS;
  (3) AN INTERSTATE AGENCY OR PUBLIC CORPORATION CREATED PURSUANT TO  AN
AGREEMENT OR COMPACT WITH ANOTHER STATE OR THE DOMINION OF CANADA; OR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13593-04-9

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