Provides that the commissioner of labor shall notify the commissioner of taxation and finance of certain violations of the labor law relating to wages and hours of labor; provides that the commissioner of taxation and finance shall suspend certain certificates of authority of such employers in violation of such provisions.
STATE OF NEW YORK
________________________________________________________________________
3123
2025-2026 Regular Sessions
IN ASSEMBLY
January 23, 2025
___________
Introduced by M. of A. ROSENTHAL -- read once and referred to the
Committee on Labor
AN ACT to amend the labor law and the tax law, in relation to suspending
certain certificates of authority of employers who are in violation of
certain provisions of the labor law
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 1 of section 219 of the labor law, as amended
2 by chapter 564 of the laws of 2010, the opening paragraph as further
3 amended by section 104 of part A of chapter 62 of the laws of 2011, is
4 amended to read as follows:
5 1. (a) (i) If the commissioner determines that an employer has failed
6 to pay wages, benefits or wage supplements required pursuant to article
7 six (payment of wages), article nineteen (minimum wage act) or article
8 nineteen-A (minimum wage standards and protective labor practices for
9 farm workers) of this chapter, or a rule or regulation promulgated ther-
10 eunder, the commissioner shall issue to the employer an order directing
11 compliance therewith, which shall describe particularly the nature of
12 the alleged violation. A copy of such order shall be provided to any
13 employee who has filed a complaint and to [his or her] such employee's
14 authorized representative. Such order shall direct payment of wages or
15 supplements found to be due, liquidated damages in the amount of one
16 hundred percent of unpaid wages, and interest at the rate of interest
17 then in effect as prescribed by the superintendent of financial services
18 pursuant to section fourteen-a of the banking law per annum from the
19 date of the underpayment to the date of the payment.
20 (ii) At the discretion of the commissioner, the commissioner shall
21 have full authority to provide for inclusion of an automatic fifteen
22 percent additional amount of damages to come due and owing upon expira-
23 tion of ninety days from an order to comply becoming final. The commis-
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00699-01-5
A. 3123 2
1 sioner shall provide written notice to the employer in the order to
2 comply of this additional damage.
3 (b)(i) If the commissioner determines the employer is in violation of
4 article six (payment of wages), article nineteen (minimum wage act),
5 article nineteen-A (minimum wage standards and protective labor prac-
6 tices for farm workers), section two hundred twelve-a, section two
7 hundred twelve-b, section one hundred sixty-one or section one hundred
8 sixty-two of this chapter, or a rule or regulation promulgated there-
9 under, and such aggregate amount exceeds one thousand dollars, the
10 commissioner shall notify the employer of such violation, in writing,
11 and such employer shall have fifteen days to address all violations. If
12 the employer does not address all violations within the allotted
13 fifteen-day period, the commissioner shall notify the commissioner of
14 taxation and finance, in writing, of the name and address of any employ-
15 er holding a certificate of authority pursuant to section eleven hundred
16 thirty-four of the tax law to suspend such certificate.
17 (ii) The commissioner of taxation and finance shall not reinstate a
18 license suspended pursuant to subparagraph (i) of this paragraph until
19 the commissioner of taxation and finance receives written notice from
20 the commissioner that the employer whose license was suspended is in
21 compliance with article six (payment of wages), article nineteen (mini-
22 mum wage act), article nineteen-A (minimum wage standards and protective
23 labor practices for farm workers), section two hundred twelve-a, section
24 two hundred twelve-b, section one hundred sixty-one or section one
25 hundred sixty-two of this chapter, and any rule or regulation promulgat-
26 ed thereunder.
27 § 2. Subparagraph (A) of paragraph 4 of subdivision (a) of section
28 1134 of the tax law, as amended by section 2 of part P of chapter 59 of
29 the laws of 2021, is amended to read as follows:
30 (A) Where a person who holds a certificate of authority (i) willfully
31 fails to file a report or return required by this article, (ii) willful-
32 ly files, causes to be filed, gives or causes to be given a report,
33 return, certificate or affidavit required under this article which is
34 false, (iii) willfully fails to comply with the provisions of paragraph
35 two or three of subdivision (e) of section eleven hundred thirty-seven
36 of this [article] part, (iv) willfully fails to prepay, collect, truth-
37 fully account for or pay over any tax imposed under this article or
38 pursuant to the authority of article twenty-nine of this chapter, (v)
39 fails to obtain a bond pursuant to paragraph two of subdivision (e) of
40 section eleven hundred thirty-seven of this part, or fails to comply
41 with a notice issued by the commissioner pursuant to paragraph three of
42 such subdivision, (vi) has been convicted of a crime provided for in
43 this chapter, (vii) where such person, or any person affiliated with
44 such person as such term is defined in subdivision twenty-one of section
45 four hundred seventy of this chapter, has had a retail dealer registra-
46 tion issued pursuant to section four hundred eighty-a of this chapter
47 revoked pursuant to subparagraph (iii) of paragraph (a) of subdivision
48 four of such section four hundred eighty-a, [or] (viii) has not obtained
49 a valid retail dealer registration under section four hundred eighty-a
50 of this chapter and such person possesses or sells unstamped or unlaw-
51 fully stamped packages of cigarettes three or more times within a period
52 of five years, or (ix) is found to have violated subdivision one of
53 section two hundred nineteen of the labor law according to the commis-
54 sioner of labor, the commissioner may revoke or suspend such certificate
55 of authority and all duplicates thereof. Provided, however, that the
56 commissioner may revoke or suspend a certificate of authority based on
A. 3123 3
1 (a) the grounds set forth in clause (vi) of this subparagraph only where
2 the conviction referred to occurred not more than one year prior to the
3 date of revocation or suspension; and provided further that where the
4 commissioner revokes or suspends a certificate of authority based on the
5 grounds set forth in clause (vii) of this subparagraph, such suspension
6 or revocation shall continue for as long as the revocation of the retail
7 dealer registration pursuant to section four hundred eighty-a of this
8 chapter remains in effect, or (b) the grounds set forth in clause (viii)
9 of this subparagraph, such suspension or revocation shall be for a peri-
10 od of five years.
11 § 3. Subparagraph (A) of paragraph 4 of subdivision (a) of section
12 1134 of the tax law, as amended by section 2-a of part P of chapter 59
13 of the laws of 2021, is amended to read as follows:
14 (A) Where a person who holds a certificate of authority (i) willfully
15 fails to file a report or return required by this article, (ii) willful-
16 ly files, causes to be filed, gives or causes to be given a report,
17 return, certificate or affidavit required under this article which is
18 false, (iii) willfully fails to comply with the provisions of paragraph
19 two or three of subdivision (e) of section eleven hundred thirty-seven
20 of this [article] part, (iv) willfully fails to prepay, collect, truth-
21 fully account for or pay over any tax imposed under this article or
22 pursuant to the authority of article twenty-nine of this chapter, (v)
23 has been convicted of a crime provided for in this chapter, (vi) where
24 such person, or any person affiliated with such person as such term is
25 defined in subdivision twenty-one of section four hundred seventy of
26 this chapter, has had a retail dealer registration issued pursuant to
27 section four hundred eighty-a of this chapter suspended or revoked
28 pursuant to subparagraph (iii) of paragraph (a) of subdivision four of
29 such section four hundred eighty-a, [or] (vii) has not obtained a valid
30 retail dealer registration under section four hundred eighty-a of this
31 chapter and such person possesses or sells unstamped or unlawfully
32 stamped packages of cigarettes three or more times within a period of
33 five years, or (ix) is found to have violated subdivision one of section
34 two hundred nineteen of the labor law according to the commissioner of
35 labor, the commissioner may revoke or suspend such certificate of
36 authority and all duplicates thereof. Provided, however, that the
37 commissioner may revoke or suspend a certificate of authority based on
38 (a) the grounds set forth in clause (v) of this subparagraph only where
39 the conviction referred to occurred not more than one year prior to the
40 date of revocation or suspension; and provided further that where the
41 commissioner revokes or suspends a certificate of authority based on the
42 grounds set forth in clause (vi) of this subparagraph, such suspension
43 or revocation shall continue for as long as the revocation of the retail
44 dealer registration pursuant to section four hundred eighty-a of this
45 chapter remains in effect, or (b) the grounds set forth in clause (vii)
46 of this subparagraph, such suspension or revocation shall be for a peri-
47 od of five years.
48 § 4. This act shall take effect immediately; provided, however, that
49 the amendments to subparagraph (A) of paragraph 4 of subdivision (a) of
50 section 1134 of the tax law made by section two of this act shall be
51 subject to the expiration and reversion of such subparagraph pursuant to
52 subdivision (e) of section 23 of part U of chapter 61 of the laws of
53 2011, as amended, when upon such date the provisions of section three of
54 this act shall take effect.
