STATE OF NEW YORK ________________________________________________________________________ 3123 2025-2026 Regular Sessions IN ASSEMBLY January 23, 2025 ___________ Introduced by M. of A. ROSENTHAL -- read once and referred to the Committee on Labor 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 The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 219 of the labor law, as amended 2 by chapter 564 of the laws of 2010, the opening paragraph as further 3 amended by section 104 of part A of chapter 62 of the laws of 2011, is 4 amended to read as follows: 5 1. (a) (i) If the commissioner determines that an employer has failed 6 to pay wages, benefits or wage supplements required pursuant to article 7 six (payment of wages), article nineteen (minimum wage act) or article 8 nineteen-A (minimum wage standards and protective labor practices for 9 farm workers) of this chapter, or a rule or regulation promulgated ther- 10 eunder, the commissioner shall issue to the employer an order directing 11 compliance therewith, which shall describe particularly the nature of 12 the alleged violation. A copy of such order shall be provided to any 13 employee who has filed a complaint and to [his or her] such employee's 14 authorized representative. Such order shall direct payment of wages or 15 supplements found to be due, liquidated damages in the amount of one 16 hundred percent of unpaid wages, and interest at the rate of interest 17 then in effect as prescribed by the superintendent of financial services 18 pursuant to section fourteen-a of the banking law per annum from the 19 date of the underpayment to the date of the payment. 20 (ii) At the discretion of the commissioner, the commissioner shall 21 have full authority to provide for inclusion of an automatic fifteen 22 percent additional amount of damages to come due and owing upon expira- 23 tion of ninety days from an order to comply becoming final. The commis- EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00699-01-5
A. 3123 2 1 sioner shall provide written notice to the employer in the order to 2 comply of this additional damage. 3 (b)(i) If the commissioner determines the employer is in violation of 4 article six (payment of wages), article nineteen (minimum wage act), 5 article nineteen-A (minimum wage standards and protective labor prac- 6 tices for farm workers), section two hundred twelve-a, section two 7 hundred twelve-b, section one hundred sixty-one or section one hundred 8 sixty-two of this chapter, or a rule or regulation promulgated there- 9 under, and such aggregate amount exceeds one thousand dollars, the 10 commissioner shall notify the employer of such violation, in writing, 11 and such employer shall have fifteen days to address all violations. If 12 the employer does not address all violations within the allotted 13 fifteen-day period, the commissioner shall notify the commissioner of 14 taxation and finance, in writing, of the name and address of any employ- 15 er holding a certificate of authority pursuant to section eleven hundred 16 thirty-four of the tax law to suspend such certificate. 17 (ii) The commissioner of taxation and finance shall not reinstate a 18 license suspended pursuant to subparagraph (i) of this paragraph until 19 the commissioner of taxation and finance receives written notice from 20 the commissioner that the employer whose license was suspended is in 21 compliance with article six (payment of wages), article nineteen (mini- 22 mum wage act), article nineteen-A (minimum wage standards and protective 23 labor practices for farm workers), section two hundred twelve-a, section 24 two hundred twelve-b, section one hundred sixty-one or section one 25 hundred sixty-two of this chapter, and any rule or regulation promulgat- 26 ed thereunder. 27 § 2. Subparagraph (A) of paragraph 4 of subdivision (a) of section 28 1134 of the tax law, as amended by section 2 of part P of chapter 59 of 29 the laws of 2021, is amended to read as follows: 30 (A) Where a person who holds a certificate of authority (i) willfully 31 fails to file a report or return required by this article, (ii) willful- 32 ly files, causes to be filed, gives or causes to be given a report, 33 return, certificate or affidavit required under this article which is 34 false, (iii) willfully fails to comply with the provisions of paragraph 35 two or three of subdivision (e) of section eleven hundred thirty-seven 36 of this [article] part, (iv) willfully fails to prepay, collect, truth- 37 fully account for or pay over any tax imposed under this article or 38 pursuant to the authority of article twenty-nine of this chapter, (v) 39 fails to obtain a bond pursuant to paragraph two of subdivision (e) of 40 section eleven hundred thirty-seven of this part, or fails to comply 41 with a notice issued by the commissioner pursuant to paragraph three of 42 such subdivision, (vi) has been convicted of a crime provided for in 43 this chapter, (vii) where such person, or any person affiliated with 44 such person as such term is defined in subdivision twenty-one of section 45 four hundred seventy of this chapter, has had a retail dealer registra- 46 tion issued pursuant to section four hundred eighty-a of this chapter 47 revoked pursuant to subparagraph (iii) of paragraph (a) of subdivision 48 four of such section four hundred eighty-a, [or] (viii) has not obtained 49 a valid retail dealer registration under section four hundred eighty-a 50 of this chapter and such person possesses or sells unstamped or unlaw- 51 fully stamped packages of cigarettes three or more times within a period 52 of five years, or (ix) is found to have violated subdivision one of 53 section two hundred nineteen of the labor law according to the commis- 54 sioner of labor, the commissioner may revoke or suspend such certificate 55 of authority and all duplicates thereof. Provided, however, that the 56 commissioner may revoke or suspend a certificate of authority based on
A. 3123 3 1 (a) the grounds set forth in clause (vi) of this subparagraph only where 2 the conviction referred to occurred not more than one year prior to the 3 date of revocation or suspension; and provided further that where the 4 commissioner revokes or suspends a certificate of authority based on the 5 grounds set forth in clause (vii) of this subparagraph, such suspension 6 or revocation shall continue for as long as the revocation of the retail 7 dealer registration pursuant to section four hundred eighty-a of this 8 chapter remains in effect, or (b) the grounds set forth in clause (viii) 9 of this subparagraph, such suspension or revocation shall be for a peri- 10 od of five years. 11 § 3. Subparagraph (A) of paragraph 4 of subdivision (a) of section 12 1134 of the tax law, as amended by section 2-a of part P of chapter 59 13 of the laws of 2021, is amended to read as follows: 14 (A) Where a person who holds a certificate of authority (i) willfully 15 fails to file a report or return required by this article, (ii) willful- 16 ly files, causes to be filed, gives or causes to be given a report, 17 return, certificate or affidavit required under this article which is 18 false, (iii) willfully fails to comply with the provisions of paragraph 19 two or three of subdivision (e) of section eleven hundred thirty-seven 20 of this [article] part, (iv) willfully fails to prepay, collect, truth- 21 fully account for or pay over any tax imposed under this article or 22 pursuant to the authority of article twenty-nine of this chapter, (v) 23 has been convicted of a crime provided for in this chapter, (vi) where 24 such person, or any person affiliated with such person as such term is 25 defined in subdivision twenty-one of section four hundred seventy of 26 this chapter, has had a retail dealer registration issued pursuant to 27 section four hundred eighty-a of this chapter suspended or revoked 28 pursuant to subparagraph (iii) of paragraph (a) of subdivision four of 29 such section four hundred eighty-a, [or] (vii) has not obtained a valid 30 retail dealer registration under section four hundred eighty-a of this 31 chapter and such person possesses or sells unstamped or unlawfully 32 stamped packages of cigarettes three or more times within a period of 33 five years, or (ix) is found to have violated subdivision one of section 34 two hundred nineteen of the labor law according to the commissioner of 35 labor, the commissioner may revoke or suspend such certificate of 36 authority and all duplicates thereof. Provided, however, that the 37 commissioner may revoke or suspend a certificate of authority based on 38 (a) the grounds set forth in clause (v) of this subparagraph only where 39 the conviction referred to occurred not more than one year prior to the 40 date of revocation or suspension; and provided further that where the 41 commissioner revokes or suspends a certificate of authority based on the 42 grounds set forth in clause (vi) of this subparagraph, such suspension 43 or revocation shall continue for as long as the revocation of the retail 44 dealer registration pursuant to section four hundred eighty-a of this 45 chapter remains in effect, or (b) the grounds set forth in clause (vii) 46 of this subparagraph, such suspension or revocation shall be for a peri- 47 od of five years. 48 § 4. This act shall take effect immediately; provided, however, that 49 the amendments to subparagraph (A) of paragraph 4 of subdivision (a) of 50 section 1134 of the tax law made by section two of this act shall be 51 subject to the expiration and reversion of such subparagraph pursuant to 52 subdivision (e) of section 23 of part U of chapter 61 of the laws of 53 2011, as amended, when upon such date the provisions of section three of 54 this act shall take effect.