A1810-2011 Actions

• Apr 19, 2012: advanced to third reading cal.443
• Apr 18, 2012: reported
• Jan 4, 2012: print number 1810a
• Jan 4, 2012: amend and recommit to ways and means
• Jan 4, 2012: referred to ways and means
• Jan 12, 2011: referred to ways and means

A1810-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         1810
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 January 12, 2011
 
 Introduced  by M. of A. FARRELL -- read once and referred to the Commit
 tee on Ways and Means
 

AN ACT to amend the tax law,  in  relation  to  requiring  employers  to
 provide notice of potential eligibility for federal and New York state
 earned income tax credits
 

THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1. Paragraph 6 of subsection (d) of section  606  of  the  tax
 law,  as  amended  by  section  3 of part V of chapter 60 of the laws of
 2004, is amended to read as follows:

 (6) Notification.  (I) The commissioner shall  periodically,  but  not
 less than every three years, make efforts to alert taxpayers that may be
 currently eligible to receive the credit provided under this subsection,
 and  the  credit  provided  under  any  local  law  enacted  pursuant to
 subsection (f) of section thirteen hundred ten of this  chapter,  as  to
 their  potential  eligibility.  In making the determination of whether a
 taxpayer may be eligible for such credit,  the  commissioner  shall  use
 such data as may be appropriate and available, including, but not limit
 ed  to,  data  available  from the United States Department of Treasury,
 Internal Revenue Service and New  York  state  income  tax  returns  for
 preceding tax years.
 (II) EXCEPT AS SET FORTH IN CLAUSE (D) OF THIS SUBPARAGRAPH, EMPLOYERS
 WITH  PERSONS  IN  THEIR  EMPLOY  IN  NEW  YORK STATE FOR WHOM THEY MUST
 PROVIDE AN ANNUAL WAGE SUMMARY SHALL EACH  YEAR  FURNISH  TO  EACH  SUCH
 PERSON A NOTICE THAT HE OR SHE MAY BE ELIGIBLE FOR A STATE EARNED INCOME
 TAX  CREDIT  PURSUANT TO THIS SUBSECTION AND A FEDERAL EARNED INCOME TAX
 CREDIT PURSUANT TO SECTION THIRTY-TWO OF THE INTERNAL REVENUE CODE.  FOR
 PURPOSES OF THIS SUBPARAGRAPH, EMPLOYER SHALL HAVE THE SAME  MEANING  AS
 SET  FORTH IN SUBSECTION (A) OF SECTION THREE THOUSAND THREE HUNDRED SIX
 OF THE INTERNAL REVENUE CODE.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02360-01-1
 
       A. 1810                             2
 (A) CONTENTS OF NOTICE. THE NEW YORK STATE DEPARTMENT OF TAXATION  AND
 FINANCE  SHALL  PROMULGATE  GUIDANCE AS NECESSARY SPECIFYING THE MINIMUM
 REQUIREMENTS OF SUCH NOTICE, WHICH WILL INCLUDE, BUT NOT BE LIMITED  TO,
 INFORMATION  AS TO THE AVAILABILITY OF AND POTENTIAL ELIGIBILITY FOR THE
 FEDERAL  EARNED  INCOME  TAX CREDIT AND THE NEW YORK STATE EARNED INCOME
 TAX CREDIT. SUCH NOTICE SHALL REFER PERSONS TO BOTH THE INTERNAL REVENUE
 SERVICE AND THE NEW YORK STATE DEPARTMENT OF  TAXATION  AND  FINANCE  BY
 TELEPHONE  AND  THROUGH  THEIR WEBSITES FOR INFORMATION REGARDING ANNUAL
 ELIGIBILITY THRESHOLDS BY HOUSEHOLD TYPE, FILING REQUIREMENTS,  AND  HOW
 TO OBTAIN NECESSARY FORMS AND INSTRUCTIONS.
 (B)  TIMING  OF NOTICE. THE EMPLOYER SHALL PROVIDE THE NOTICE REQUIRED
 BY THIS SUBPARAGRAPH WITHIN ONE WEEK BEFORE OR AFTER,  OR  AT  THE  SAME
 TIME,  THE  EMPLOYER PROVIDES THE ANNUAL WAGE SUMMARY, INCLUDING BUT NOT
 LIMITED TO, A FORM W-2 OR A FORM 1099.  THE  NOTICE  SHALL  BE  PROVIDED
 EITHER SEPARATELY OR AS PART OF THE ANNUAL WAGE SUMMARY.
 (C)  MANNER OF PROVIDING NOTICE. THE EMPLOYER SHALL PROVIDE THE NOTICE
 REQUIRED BY THIS SUBPARAGRAPH TO EACH PERSON BY HAND DELIVERY, OR  ELEC
 TRONIC MAIL, OR BY MAIL TO THE LAST KNOWN ADDRESS.
 (D)  EMPLOYER'S  OPTION.  AT  THE  EMPLOYER'S OPTION, THE EMPLOYER MAY
 CHOOSE TO PROVIDE THE NOTICE REQUIRED PURSUANT TO THIS SUBPARAGRAPH ONLY
 TO THOSE EMPLOYEES WHOSE GROSS ANNUAL INCOMES DO  NOT  EQUAL  OR  EXCEED
 SIXTY THOUSAND DOLLARS OR THE MAXIMUM INCOME AT WHICH AN EMPLOYEE MAY BE
 ELIGIBLE FOR THE EARNED INCOME TAX CREDIT, WHICHEVER IS HIGHER.
 

S 2. This act shall take effect January 1, 2013.

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