Bill S7284-2013

Includes certain independent contractors in the state directory of new hires to aid in the administration of the child support enforcement program

Includes certain independent contractors in the state directory of new hires to aid in the administration of the child support enforcement program.

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  • May 9, 2014: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Memo

BILL NUMBER:S7284

TITLE OF BILL: An act to amend the tax law, in relation to including certain independent contractors in the state directory of new hires to aid in the administration of the child support enforcement program

PURPOSE OR GENERAL IDEA OF BILL: This bill addresses the persistent problem of tracking persons whose child support payments are delinquent. It includes independent contractors with contracts in excess of $2,500 in the state directory of new hires to aid in the administration of the child support enforcement program.

SUMMARY OF SPECIFIC PROVISIONS: Paragraph (a) of subdivision 2 of section 171-h of the tax law (as added by chapter 398 of the laws of 1997) is amended to provide the above addition.

EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER: Existing law does not include independent contractors with contracts in excess of $2,500 in the state directory of new hires.

JUSTIFICATION: Self-employed payers are among the most difficult to collect child support payments from. Businesses, although not required, are encouraged to report all independent contractors regardless of contract amount. This legislation provides a much needed requirement to aid in the tracking of these delinquent payers who negligently and purposefully deny their children due support.

PRIOR LEGISLATIVE HISTORY: 2011-2012 A.192 Passed Assembly 2009-2010 A.1190 Passed Assembly 2007-2008 A.7722 Referred to Ways and Means 2005-2006 A.5739 Referred to Ways and Means 2003-2004 A.336 Passed Assembly 2001-2002 Passed Assembly 1999-2000 Passed Assembly

FISCAL IMPLICATIONS: Minor administrative costs. Costs associated with implementing similar legislation in other states has shown that the requirement has not significantly impacted operating costs or worker caseloads.

EFFECTIVE DATE: This act shall take effect on the first day of January succeeding the date on which it shall have become law.


Text

STATE OF NEW YORK ________________________________________________________________________ 7284 IN SENATE May 9, 2014 ___________
Introduced by Sen. ESPAILLAT -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to including certain independ- ent contractors in the state directory of new hires to aid in the administration of the child support enforcement program THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 2 of section 171-h of the tax law, as added by chapter 398 of the laws of 1997, is amended to read as follows: (a) "employee" means an individual who is an employee within the meaning of chapter twenty-four of the internal revenue code of 1986, INCLUDING AN INDIVIDUAL UNDER AN INDEPENDENT CONTRACTOR ARRANGEMENT WITH CONTRACTS IN EXCESS OF TWENTY-FIVE HUNDRED DOLLARS, and does not include an employee of a federal or state agency performing intelligence or counterintelligence functions if the head of such agency has determined that a report made pursuant to this section with respect to the individ- ual could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. S 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law.

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