S T A T E O F N E W Y O R K
________________________________________________________________________
10202
I N A S S E M B L Y
May 6, 2022
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Stirpe) --
(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 providing an amnesty peri-
od for employer contributions to the unemployment insurance trust
fund; and to repeal certain provisions relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivisions 5 and 12 of section 581-c of the labor law are
REPEALED and sections 6, 7, 8, 9, 10, 11, 13, and 14 are renumbered to
be 5, 6, 7, 8, 9, 10, 11, and 12.
§ 2. Subdivisions 1, 2 and 4 of section 581-c of the labor law, as
added by chapter 589 of the laws of 1998, are amended to read as
follows:
1. Notwithstanding the provisions of any other law to the contrary,
there is hereby established [a three month] AN amnesty program as
described in this section, to be administered by the commissioner, to be
effective for the period commencing [October] AUGUST first, [nineteen
hundred ninety-eight] TWO THOUSAND TWENTY-TWO and ending December [thir-
ty-first, nineteen hundred ninety-eight] FIRST, TWO THOUSAND TWENTY-TWO,
for all eligible employers as described in this section, owing any
contribution, OR PAYMENTS IN LIEU OF CONTRIBUTIONS, imposed by [section]
SECTIONS FIVE HUNDRED SIXTY-THREE, FIVE HUNDRED SIXTY-FIVE, FIVE HUNDRED
SIXTY-SIX, five hundred seventy-seven, or five hundred eighty-one of
this title.
2. Such amnesty shall apply to contribution liabilities, INCLUDING
LIABILITIES FOR PAYMENTS IN LIEU OF CONTRIBUTIONS, for the contributions
set forth in subdivision one of this section ("designated contrib-
utions") for contribution periods ending or transactions or uses occur-
ring on or before December thirty-first, [nineteen hundred ninety-five]
TWO THOUSAND TWENTY-ONE.
4. The amnesty program established in this section shall provide that
upon application by an eligible employer, and upon payment, which shall
either accompany such application or [be made within the time stated on
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13747-01-2
A. 10202 2
a bill issued by the commissioner to such employer] BE FULLY PAID DURING
THE AMNESTY PERIOD, of the amount of a contribution liability under one
or more of the designated contributions with respect to which amnesty is
sought[, plus related interest,] and the commissioner shall waive any
applicable [penalties] INTEREST. In addition, no civil, administrative
or criminal action or proceeding shall be brought against such an eligi-
ble employer relating to the contribution liability covered by such
waiver. Failure to pay, all such contributions, plus related interest,
shall invalidate an amnesty granted pursuant to this section.
§ 3. Subdivisions 7 and 12 of section 581-c of the labor law, as added
by chapter 589 of the laws of 1998 and as renumbered by section one of
this act, are amended to read as follows:
7. No refund shall be granted or credit allowed with respect to any
[penalty] INTEREST paid prior to the time the employer applies for
amnesty pursuant to subdivision four of this section.
12. On or before January thirty-first, two thousand TWENTY-FOUR the
commissioner shall submit a report to the chairman of the assembly ways
and means committee, the ranking minority member of the assembly ways
and means committee, the chairman of the senate finance committee, the
ranking minority member of the senate finance committee and the director
of the division of the budget regarding the amnesty program established
pursuant to this section. The report shall contain the following infor-
mation:
(a) the number of cases in which requests for [penalty and] interest
[penalty] waivers were made;
(b) the number of cases in which requests for [penalty plus] interest
waivers were approved;
(c) the amount of contribution and interest due in all approved and
unapproved cases;
(d) the amount of [penalty and] interest [penalty] waived in all
approved cases;
(e) the gross revenue collected and the year or other applicable peri-
od for or during which the liability incurred;
(f) the amount of money spent on advertising, notification and
outreach activities, by each activity;
(g) the amount paid by the department for services and expenses
related to the establishment of the amnesty program;
(h) an estimate of the amount of revenue foregone as a result of
diverting staff of the department from regular work responsibilities to
work on the amnesty program;
(i) an estimate of the amount of revenue received during the period of
amnesty program provided for in this section which would have otherwise
been received at a later date; and
(j) an estimate of the set revenue generated from the amnesty program.
§ 4. This act shall take effect immediately.