STATE OF NEW YORK
________________________________________________________________________
8089
2021-2022 Regular Sessions
IN ASSEMBLY
June 11, 2021
___________
Introduced by M. of A. MITAYNES -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law and part EEE of chapter 59 of the laws of
2021 amending the tax law establishing the excluded workers fund to
provide payments to workers who suffered a loss of work-related earn-
ings or a major source of household income during a state of emergency
declared by the governor and who are otherwise ineligible for unem-
ployment insurance or other state or federal unemployment benefit, in
relation to exempting benefits from the excluded worker fund from New
York state income taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 3 of section 2 of part EEE of chapter 59 of the
2 laws of 2021 amending the tax law establishing the excluded workers fund
3 to provide payments to workers who suffered a loss of work-related earn-
4 ings or a major source of household income during a state of emergency
5 declared by the governor and who are otherwise ineligible for unemploy-
6 ment insurance or other state or federal unemployment benefit, is
7 amended to read as follows:
8 3. Benefit computation. The benefit of the excluded worker shall be
9 computed as follows:
10 (a) The benefit for each excluded worker who filed a tax return for
11 either tax years 2018, 2019, or 2020 with the department of taxation and
12 finance using a valid United States individual taxpayer identification
13 number (ITIN) and any other excluded worker who is deemed eligible by
14 the commissioner of labor for benefits pursuant to paragraph (k) or
15 paragraph (l) of subsection five of this section shall be fifteen thou-
16 sand six hundred dollars [minus an automatic deduction of seven hundred
17 eighty dollars, which shall be remitted to the department of taxation
18 and finance for the purposes of satisfying the provisions of part five
19 of article twenty-two of the tax law. All such deductions received by
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11514-01-1
A. 8089 2
1 the commissioner of the department of taxation and finance pursuant to
2 this paragraph shall be deposited and disposed of pursuant to section
3 one hundred seventy-one-a of the tax law applicable to article twenty-
4 two of the tax law].
5 (b) The benefit for all other excluded workers deemed eligible by the
6 commissioner of labor for benefits except those deemed eligible pursuant
7 to paragraph (j), (k), or (l) of subsection five of this section shall
8 be three thousand two hundred dollars [minus an automatic deduction of
9 one hundred sixty dollars, which shall be remitted to the department of
10 taxation and finance for the purposes of satisfying the provisions of
11 part five of article twenty-two of the tax law. All such deductions
12 received by the commissioner of the department of taxation and finance
13 pursuant to this paragraph shall be deposited and disposed of pursuant
14 to section one hundred seventy-one-a of the tax law applicable to arti-
15 cle twenty-two of the tax law].
16 (c) [When an excluded worker files a New York personal income tax
17 return for tax year 2021, the excluded worker may reconcile any tax
18 liability for such tax year and claim any refund to which the excluded
19 worker is entitled] Notwithstanding any provision of law to the contra-
20 ry, benefits granted to an excluded worker pursuant to the provisions of
21 this act shall be exempt from taxation pursuant to article twenty-two of
22 the tax law.
23 § 2. Subsection (i) of section 601 of the tax law is relettered
24 subsection (j) and a new subsection (i) is added to read as follows:
25 (i) Recipients of excluded worker fund benefits. Notwithstanding the
26 provisions of subsections (a), (b), (c) and (d) of this section and any
27 other provision of this article, for taxable years beginning on and
28 after January first, two thousand twenty-one, benefits from the
29 excluded worker fund established pursuant to part EEE of chapter fifty-
30 nine of the laws of two thousand twenty-one shall be exempt from tax
31 under this article regardless of whether such income is subject to
32 federal income taxation.
33 § 3. This act shall take effect immediately and shall be deemed to be
34 in full force and effect on and after April 19, 2021.
