Requires the development and implementation of written workplace sexual harassment, sexual assault, and discrimination policies by corporations; requires reporting and eligibility for tax credits based on a corporation's record of sexual harassment, sexual assault, and discrimination among and between employees of such corporation; requires the division of human rights to promulgate standards relating to eligibility for state tax credits.
STATE OF NEW YORK
________________________________________________________________________
145
2025-2026 Regular Sessions
IN ASSEMBLY(Prefiled)
January 8, 2025
___________
Introduced by M. of A. ROSENTHAL, SIMON -- read once and referred to the
Committee on Labor
AN ACT to amend the labor law, in relation to the development and imple-
mentation of written workplace sexual harassment, sexual assault, and
discrimination policies by corporations; to amend the tax law, in
relation to reporting requirements and eligibility for tax credits
based on a corporation's record of sexual harassment, sexual assault,
and discrimination among and between employees of such corporation;
and requires the division of human rights to promulgate standards
relating to eligibility for state tax credits
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The labor law is amended by adding a new section 201-j to
2 read as follows:
3 § 201-j. Policy and record requirements. 1. Every corporation shall
4 develop and implement a written workplace sexual harassment, sexual
5 assault and discrimination policy in accordance with standards
6 prescribed by the division of human rights.
7 2. Every corporation shall maintain detailed and accurate records of
8 sexual harassment, sexual assault and discrimination in the workplace or
9 between employees of said corporation in accordance with standards
10 prescribed by the division of human rights; provided, however, that the
11 standards prescribed may vary according to the size and type of the
12 organization. All records shall be preserved for a period of five years.
13 § 2. The tax law is amended by adding a new section 210-D to read as
14 follows:
15 § 210-D. Reporting requirements. 1. Any corporation subject to taxa-
16 tion under this article or article nine of this chapter shall file an
17 annual report with the division of human rights and shall provide the
18 corporation's policy for sexual harassment, sexual assault, and discrim-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01354-01-5
A. 145 2
1 ination, and shall detail instances of sexual harassment, sexual
2 assault, and discrimination, and the outcome of such claims.
3 2. After a review of the materials submitted pursuant to subdivision
4 one of this section by the division of human rights, corporations shall
5 receive a certificate of where they are deemed eligible to receive tax
6 credits authorized under state law.
7 § 3. The tax law is amended by adding a new section 210-E to read as
8 follows:
9 § 210-E. Eligibility for tax credits. Corporations claiming tax cred-
10 its shall submit the certificate of compliance they received pursuant to
11 section two hundred ten-D of this article as proof of eligibility for
12 such credits. Claimants shall be required to satisfy any other require-
13 ments associated with the tax credits for which they are claiming.
14 § 4. Companies shall be ineligible for any tax credit authorized under
15 the tax law, economic development law, labor law, public housing law,
16 general municipal law, general city law, insurance law, real property
17 tax law, or any other laws of the state of New York providing tax
18 exemptions, where the division of human rights deems they are ineligible
19 based on their record of sexual harassment, sexual assault, and discrim-
20 ination among and between employees of such corporation.
21 § 5. The division of human rights shall formulate policies, proce-
22 dures, rules, or regulations to effectuate the provisions of this act
23 and may make recommendations to agencies and officers of the state in
24 aid of such policies and procedures. In addition, the division of human
25 rights shall establish the standard by which corporations shall be
26 eligible for state tax credits based on their record of sexual harass-
27 ment, sexual assault, and discrimination among and between employees of
28 such corporation.
29 § 6. This act shall take effect January 1, 2027. Effective immediate-
30 ly, the addition, amendment and/or repeal of any rule or regulation
31 necessary for the implementation of this act on its effective date are
32 authorized to be made and completed on or before such effective date.
