New York Assembly Bill A00145 Latest Draft

   
  STATE OF NEW YORK ________________________________________________________________________ 145 2025-2026 Regular Sessions  IN ASSEMBLY (Prefiled) January 8, 2025 ___________ Introduced by M. of A. ROSENTHAL, SIMON -- read once and referred to the Committee on Labor AN ACT to amend the labor law, in relation to the development and imple- mentation of written workplace sexual harassment, sexual assault, and discrimination policies by corporations; to amend the tax law, in relation to reporting requirements and eligibility for tax credits based on a corporation's record of sexual harassment, sexual assault, and discrimination among and between employees of such corporation; and requires the division of human rights to promulgate standards relating to eligibility for state tax credits The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The labor law is amended by adding a new section 201-j to 2 read as follows: 3 § 201-j. Policy and record requirements. 1. Every corporation shall 4 develop and implement a written workplace sexual harassment, sexual 5 assault and discrimination policy in accordance with standards 6 prescribed by the division of human rights. 7 2. Every corporation shall maintain detailed and accurate records of 8 sexual harassment, sexual assault and discrimination in the workplace or 9 between employees of said corporation in accordance with standards 10 prescribed by the division of human rights; provided, however, that the 11 standards prescribed may vary according to the size and type of the 12 organization. All records shall be preserved for a period of five years. 13 § 2. The tax law is amended by adding a new section 210-D to read as 14 follows: 15 § 210-D. Reporting requirements. 1. Any corporation subject to taxa- 16 tion under this article or article nine of this chapter shall file an 17 annual report with the division of human rights and shall provide the 18 corporation's policy for sexual harassment, sexual assault, and discrim- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01354-01-5 
 A. 145 2 1 ination, and shall detail instances of sexual harassment, sexual 2 assault, and discrimination, and the outcome of such claims. 3 2. After a review of the materials submitted pursuant to subdivision 4 one of this section by the division of human rights, corporations shall 5 receive a certificate of where they are deemed eligible to receive tax 6 credits authorized under state law. 7 § 3. The tax law is amended by adding a new section 210-E to read as 8 follows: 9 § 210-E. Eligibility for tax credits. Corporations claiming tax cred- 10 its shall submit the certificate of compliance they received pursuant to 11 section two hundred ten-D of this article as proof of eligibility for 12 such credits. Claimants shall be required to satisfy any other require- 13 ments associated with the tax credits for which they are claiming. 14 § 4. Companies shall be ineligible for any tax credit authorized under 15 the tax law, economic development law, labor law, public housing law, 16 general municipal law, general city law, insurance law, real property 17 tax law, or any other laws of the state of New York providing tax 18 exemptions, where the division of human rights deems they are ineligible 19 based on their record of sexual harassment, sexual assault, and discrim- 20 ination among and between employees of such corporation. 21 § 5. The division of human rights shall formulate policies, proce- 22 dures, rules, or regulations to effectuate the provisions of this act 23 and may make recommendations to agencies and officers of the state in 24 aid of such policies and procedures. In addition, the division of human 25 rights shall establish the standard by which corporations shall be 26 eligible for state tax credits based on their record of sexual harass- 27 ment, sexual assault, and discrimination among and between employees of 28 such corporation. 29 § 6. This act shall take effect January 1, 2027. Effective immediate- 30 ly, the addition, amendment and/or repeal of any rule or regulation 31 necessary for the implementation of this act on its effective date are 32 authorized to be made and completed on or before such effective date.