Bill Text: NY A06521 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides a credit against unemployment fund contributions for employers who employ persons in a recovery program by the office of addiction services and supports.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - referred to labor [A06521 Detail]

Download: New_York-2023-A06521-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          6521

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                     April 12, 2023
                                       ___________

        Introduced  by  M.  of  A. J. A. GIGLIO -- read once and referred to the
          Committee on Labor

        AN ACT to amend the labor law, in relation to providing a credit against
          unemployment fund contributions for employers who  employ  persons  in
          recovery

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subdivision 5 of section 570 of the labor law,  as  amended
     2  by chapter 595 of the laws of 1985, is amended to read as follows:
     3    5.  Refunds and credits. (a) If an employer shall make application for
     4  a refund of any contribution, interest, or penalty paid by him or for  a
     5  credit  thereof  and the commissioner shall determine that such contrib-
     6  ution, interest or penalty,  or  any  portion  thereof  was  erroneously
     7  collected,  the  commissioner shall refund said amount or allow a credit
     8  therefor. If said refund was created as a result of  departmental  error
     9  then  the  commissioner  shall pay said refund with interest paid at the
    10  rate of three-fourths of one per centum of the amount of  such  contrib-
    11  ution, interest and penalty for each month between the time of the erro-
    12  neous  collection  and  thirty  days  previous to the date of the refund
    13  check, as specified in this subdivision, unless the employer shall  have
    14  already  deducted said amount by way of credit against moneys payable by
    15  him into the fund. No refund or credit shall be allowed unless an appli-
    16  cation therefor shall be made on or before whichever  of  the  following
    17  dates shall be the later: [(a)] (i) one year from the date on which such
    18  payment  was  made;  or  [(b)] (ii) three years from the last day of the
    19  first month following the end of that calendar quarter during which  the
    20  remuneration  was  paid which formed the basis for contributions, inter-
    21  est, or penalty claimed to have been erroneously collected. For  a  like
    22  cause  and  within  the  same period a refund may be so made or a credit
    23  allowed on the initiative of the commissioner. Any credit or  refund  of
    24  interest and penalties erroneously collected, any interest on such cred-

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10748-01-3
        A. 6521                             2

     1  it  or refund, and any interest on contributions, interest and penalties
     2  erroneously collected, allowed by the commissioner under  the  foregoing
     3  conditions,  shall  be  a charge against the special fund. Any credit or
     4  refund  of  contributions  erroneously collected, allowed by the commis-
     5  sioner under the foregoing conditions, shall be  a  charge  against  the
     6  unemployment insurance fund.
     7    (b)  An  employer  shall receive a credit against the contribution due
     8  pursuant to this section for any employee who is in a  recovery  program
     9  through  the office of addiction services and supports and for the first
    10  five years of employment of an employee who  has  completed  a  recovery
    11  program through such office. The amount of such credit shall be:
    12    (i) twenty-five percent of the employer's required contribution pursu-
    13  ant  to this section for wages earned by any employee who is participat-
    14  ing in such a recovery program  for  the  duration  of  such  employee's
    15  participation in such program;
    16    (ii) fifty percent of the employer's required contribution pursuant to
    17  this  section  for  wages  earned  by  any employee who has successfully
    18  completed such a recovery program for the first two years of  employment
    19  following completion of such program;
    20    (iii)  twenty-five  percent  of  the  employer's required contribution
    21  pursuant to this section for  wages  earned  by  any  employee  who  has
    22  successfully  completed such a recovery program for the third and fourth
    23  years of employment following completion of such program; and
    24    (iv) ten percent of the employer's required contribution  pursuant  to
    25  this  section  for  wages  earned  by  any employee who has successfully
    26  completed such a recovery program  for  the  fifth  year  of  employment
    27  following completion of such program.
    28    (c)  Nothing contained in this subdivision shall require or permit the
    29  refund  or  credit  of  any  contributions due and payable under article
    30  eighteen of this chapter as in effect at  the  time  such  contributions
    31  were paid.
    32    §  2.  This  act  shall take effect immediately and shall apply to all
    33  taxable years beginning after the thirty-first day of  December  of  the
    34  year this act takes effect.