Provides a credit against unemployment fund contributions for employers who employ persons in a recovery program by the office of addiction services and supports.
STATE OF NEW YORK
________________________________________________________________________
5718
2025-2026 Regular Sessions
IN ASSEMBLY
February 20, 2025
___________
Introduced by M. of 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] such
5 employer or for a credit thereof and the commissioner shall determine
6 that such contribution, interest or penalty, or any portion thereof was
7 erroneously collected, the commissioner shall refund said amount or
8 allow a credit therefor. If said refund was created as a result of
9 departmental error then the commissioner shall pay said refund with
10 interest paid at the rate of three-fourths of one per centum of the
11 amount of such contribution, interest and penalty for each month between
12 the time of the erroneous collection and thirty days previous to the
13 date of the refund check, as specified in this subdivision, unless the
14 employer shall have already deducted said amount by way of credit
15 against moneys payable by [him] such employer into the fund. No refund
16 or credit shall be allowed unless an application therefor shall be made
17 on or before whichever of the following dates shall be the later: [(a)]
18 (i) one year from the date on which such payment was made; or [(b)] (ii)
19 three years from the last day of the first month following the end of
20 that calendar quarter during which the remuneration was paid which
21 formed the basis for contributions, interest, or penalty claimed to have
22 been erroneously collected. For a like cause and within the same period
23 a refund may be so made or a credit allowed on the initiative of the
24 commissioner. Any credit or refund of interest and penalties erroneously
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04406-01-5
A. 5718 2
1 collected, any interest on such credit or refund, and any interest on
2 contributions, interest and penalties erroneously collected, allowed by
3 the commissioner under the foregoing conditions, shall be a charge
4 against the special fund. Any credit or refund of contributions erro-
5 neously collected, allowed by the commissioner under the foregoing
6 conditions, shall be a charge against the 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.
