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.