STATE OF NEW YORK
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309
2015-2016 Regular Sessions
IN SENATE(Prefiled)
January 7, 2015
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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:
1 Section 1. Paragraph (a) of subdivision 2 of section 171-h of the tax
2 law, as added by chapter 398 of the laws of 1997, is amended to read as
3 follows:
4 (a) "employee" means an individual who is an employee within the
5 meaning of chapter twenty-four of the internal revenue code of 1986,
6 including an individual under an independent contractor arrangement with
7 contracts in excess of twenty-five hundred dollars, and does not include
8 an employee of a federal or state agency performing intelligence or
9 counterintelligence functions if the head of such agency has determined
10 that a report made pursuant to this section with respect to the individ-
11 ual could endanger the safety of the employee or compromise an ongoing
12 investigation or intelligence mission.
13 § 2. This act shall take effect on the first of January next succeed-
14 ing the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01904-01-5
