BILL NUMBER: S169
SPONSOR: RAMOS
 
TITLE OF BILL:
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
 
PURPOSE:
Amends the labor law and the tax law, suspending certificates of author-
ity of employers who violate certain labor laws.
 
SUMMARY OF PROVISIONS:
Section 1. Amends the opening paragraph of Subdivision 1 of section 219
of the labor law ordering compliance of employers by the commissioner,
who have violated certain worker protection legislation. This section
explains the consequences of such violations.
Section 2. Amends Subparagraph (A) of paragraph 4 of subdivision (a) of
section 1134 of the tax expands the reason for suspending or reckoning a
certificate of authority to include violations of subdivision one of
section two hundred nineteen of the labor law according to the commis-
sioner of labor.
Section 3. Amends Subparagraph (A) of paragraph 4 of subdivision (a) of
section 1134 of the tax law addresses the consequences for violators who
failed to work in accordance with the provisions by the commissioner,
including revoking or suspending certificates of authority.
Section 4. This act shall take effect immediately. Amendments to subpar-
agraph (A) of paragraph 4 of subdivision (a) of section 1134 of the tax
law shall be subject to expiration and reversion when provisions of
section three of this act shall take effect.
 
JUSTIFICATION:
Every year in New York State, thousands of workers have their wages
stolen. From 2017 through 2021, Federal and State investigators found
more than 13,000 cases of wage theft, according to an analysis of two
databases obtained from the U.S. and New York Labor departments. The
databases provide previously unreported details on how much money has
been stolen from workers and also shed light on which businesses have
committed wage theft. In all, federal and state investigators determined
during the five-year period that more than $203 million in wages had
been stolen from about 127,000 workers in New York, the analysis shows.
A Certificate of Authority is issued by the New York Tax Department and
contains your sales tax ID. With the COA, a business is granted the
right to collect sales tax and conduct business. This bill is needed to
act as a preventative measure and increase the likelihood that victims
of wage theft will be able to secure payment of wages due from their
employers.
 
LEGISLATIVE HISTORY:
2024: S8453 (Ramos) Referred to Labor / A9079 (Rosenthal) referred to
labor
 
FISCAL IMPACT:
None
 
EFFECTIVE DATE:
This act shall take effect immediately. Amendments to subparagraph (A)
of paragraph 4 of subdivision (a) of section 1134 of the tax law shall
be subject to expiration and reversion when provisions of section three
of this act shall take effect.

Statutes affected:
S169: 1134 tax law