NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A1242
SPONSOR: Cahill TITLE OF BILL:
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 admin-
istration of the child support enforcement program
PURPOSE OR GENERAL IDEA OF BILL:
This bill addresses the persistent problem of tracking persons whose
child support payments are delinquent. It includes independent contrac-
tors with contracts in excess of $2,300 in the state directory of new
hires to aid in the administration of the child support enforcement
program.
SUMMARY OF SPECIFIC PROVISIONS:
Paragraph (a) of subdivision 2 of section 171-h of the tax law (as added
by chapter 398 of the laws of 1997) is amended to provide the above
addition.
EFFECTS OF PRESENT LAW WHICH THIS BILL WOULD ALTER:
Existing law does not include independent contractors with contracts in
excess of $2,500 in the state directory of new hires.
JUSTIFICATION:
Self-employed payers are among the most difficult to collect child
support payments from. Businesses, although not required, are encouraged
to report all independent contractors regardless of contract amount.
This legislation provides a much needed requirement to aid in the track-
ing of these delinquent payers who negligently and purposefully deny
their children due support.
PRIOR LEGISLATIVE HISTORY:
2019-2020: A.263 - Passed Assembly
2017-2018: A.12 - Passed Assembly
2015-2016: A.1279 - Passed Assembly
2013-2014: A.1594 - Passed Assembly
2011-2012: A.192 - Passed Assembly
2009-2010: A.1190 - Passed Assembly
2007-2008: A.7722 - Referred to Ways and Means
2005-2006: A.5739 - Referred to Ways and Means,
2003-2004: A.336 - Passed Assembly
2001-2002: A.43 - Passed Assembly,
1999-2000: A.9636 - Passed Assembly
FISCAL IMPLICATIONS:
Minor administrative costs. Costs associated with implementing similar
legislation in other states has shown that the requirement has not
significantly impacted operating costs or worker caseloads.
EFFECTIVE DATE:
This act shall take effect on the first day of January succeeding the
date on which it shall have become law.
STATE OF NEW YORK
________________________________________________________________________
1242
2021-2022 Regular Sessions
IN ASSEMBLY
January 7, 2021
___________
Introduced by M. of A. CAHILL, GRIFFIN, JACOBSON -- Multi-Sponsored by
-- M. of A. ENGLEBRIGHT, PERRY -- read once and referred to the
Committee on Ways and Means
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 amended by chapter 398 of the laws of 1997, is amended to read
3 as 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.
LBD01483-01-1
