S T A T E O F N E W Y O R K ________________________________________________________________________ 5426 2011-2012 Regular Sessions I N A S S E M B L Y February 18, 2011 ___________ Introduced by M. of A. CASTELLI -- read once and referred to the Commit- tee on Ways and Means AN ACT to amend the tax law, in relation to allowing the department of taxation and finance to review and disclose to the department of labor and the workers' compensation board information regarding classifica- tion of an individual as an employee THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subsection (e) of section 697 of the tax law is amended by 2 adding a new paragraph 3-b to read as follows: 3 (3-B) NOTHING IN THIS SUBSECTION SHALL BE CONSTRUED TO PROHIBIT THE 4 DEPARTMENT, ITS EMPLOYEES OR OFFICERS FROM REVIEWING THE WAGE PAYMENT 5 RECORDS AND CONTRACTS OF ANY PERSON OR ENTITY FOR THE PURPOSE OF DETER- 6 MINING THE CLASSIFICATION OF ANY INDIVIDUAL AS AN EMPLOYEE OF SUCH 7 PERSON OR EMPLOYER. ALL INFORMATION DERIVED FROM ANY SUCH REVIEW MAY BE 8 DISCLOSED TO THE DEPARTMENT OF LABOR AND THE WORKERS' COMPENSATION BOARD 9 AND THEIR OFFICERS AND EMPLOYEES IN CONNECTION WITH THEIR LAWFUL DUTIES. 10 S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07695-01-1