Assembly Bill A2037

2023-2024 Legislative Session

Establishes the NYC under 3 act

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Current 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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2023-A2037 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add Art 24-C §§880 - 887, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A8673
2021-2022: A5515

2023-A2037 (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.

2023-A2037 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2037
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 23, 2023
                                ___________
 
 Introduced  by  M.  of  A. WALKER, CRUZ -- read once and referred to the
   Committee on Ways and Means
 
 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-C  to  read  as
 follows:
                               ARTICLE 24-C
                              NYC UNDER 3 ACT
 SECTION 880. DEFINITIONS.
         881. IMPOSITION OF TAX AND RATE.
         882. PASS THROUGH OF TAX PROHIBITED.
         883. EXEMPTION OVERRIDE.
         884. PAYMENT OF TAX.
         885. DEPOSIT AND DISPOSITION OF REVENUE.
         886. PROCEDURAL PROVISIONS.
         887. ENFORCEMENT WITH OTHER TAXES.
   § 880. 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.
                                                            LBD06742-01-3
 A. 2037                             2

              

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