STATE OF NEW YORK
________________________________________________________________________
173
2025-2026 Regular Sessions
IN SENATE
(Prefiled)
January 8, 2025
___________
Introduced by Sens. RAMOS, BRISPORT, BROUK, CLEARE, COMRIE, FERNANDEZ,
GIANARIS, GONZALEZ, GOUNARDES, HARCKHAM, HINCHEY, HOYLMAN-SIGAL, JACK-
SON, KAVANAGH, LIU, MAYER, MYRIE, PARKER, RIVERA, SALAZAR, SANDERS,
SEPULVEDA, SERRANO, WEBB -- read twice and ordered printed, and when
printed to be committed to the Committee on Finance
AN ACT to amend the labor law, in relation to establishing the unemploy-
ment bridge program; to amend the state finance law, in relation to
establishing the unemployment bridge program fund; and making an
appropriation therefor (Part A); and to amend the tax law, in relation
to enacting the "Digital Ad Tax Act (DATA)" (Part B)
The People of the State of New York, represented in Senate and Assem-
bly, do enact as follows:
1 Section 1. This act enacts into law major components of legislation
2 relating to the use of funds of the state. Each component is wholly
3 contained within a Part identified as Parts A and B. The effective date
4 for each particular provision contained within such Part is set forth in
5 the last section of such Part. Any provision in any section contained
6 within a Part, including the effective date of the Part, which makes a
7 reference to a section "of this act", when used in connection with that
8 particular component, shall be deemed to mean and refer to the corre-
9 sponding section of the Part in which it is found. Section three of this
10 act sets forth the general effective date of this act.
11 PART A
12 Section 1. This act shall be known and may be cited as the "unemploy-
13 ment bridge program act".
14 § 2. The labor law is amended by adding a new section 591-b to read as
15 follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00658-01-5
S. 173 2
1 § 591-b. Unemployment bridge program. 1. Definitions. As used in this
2 section, the following terms shall have the following meanings:
3 (a) "Total unemployment" means a month in which the applicant has no
4 employment earnings for at least three of the four full calendar weeks
5 in that month. "Total unemployment" shall also include an individual who
6 has earned less than four hundred dollars in a month subsequent to an
7 initial month of total unemployment.
8 (b) "Partial unemployment" means a month in which earnings are sixty
9 percent less than an applicant's average monthly earnings during the
10 prior taxable year, or, if the applicant did not have earnings in the
11 prior taxable year, the average monthly earnings in the current year
12 prior to the loss of work-related earnings.
13 (c) "Non-payroll check" means a personal check, check issued from a
14 business's bank account, or other check that does not indicate the hours
15 worked, pay rate, deductions, or tax withholdings or otherwise comply
16 with the requirements of section one hundred ninety-five of this chap-
17 ter.
18 (d) "Domestic worker" shall have the same meaning as defined in subdi-
19 vision sixteen of section two of this chapter.
20 (e) "Landscaping worker" means a person engaging in commercial land-
21 scaping services primarily involving the care and maintenance of yards,
22 gardens, or other outdoor landscapes for clients, including private
23 households. Such services include, but are not limited to, lawn care,
24 gardening, and the pruning or removal of trees, shrubs, or plant waste.
25 (f) "Day laborer" means an individual who provides labor or employment
26 that is occasional or irregular for which an individual is employed for
27 not longer than the time period required to complete the assignment for
28 which the individual is hired and in which wage payments are made
29 directly to the day laborer or indirectly by the day labor service agen-
30 cy or the third-party employer for work undertaken by a day laborer. Day
31 labor does not include labor or employment of a professional or clerical
32 nature.
33 (g) "Street vendor" means a person who sells food or merchandise from
34 a food truck, pushcart, stand, display, pedal-driven cart, wagon, show-
35 case, rack, other nonmotorized conveyance, or from one's person, upon a
36 public street, sidewalk or other pedestrian path.
37 (h) "Construction worker" means an individual employed to provide
38 construction labor or services.
39 (i) "Construction" means constructing, reconstructing, altering, main-
40 taining, moving, rehabilitating, repairing, renovating or demolition of
41 any building, structure, or improvement, or relating to the excavation
42 of or other development or improvement to land.
43 (j) "Construction labor provider" means a person who employs and
44 supplies a covered construction worker to a third-party client for the
45 performance of construction work or manual labor for a construction
46 project of such client on a site in the city, in exchange for compen-
47 sation from such third-party client, provided that the completion of
48 such project is directed by such client or such client's contractor and
49 not such person. The term "construction labor provider" does not mean:
50 (i) an employment agency or an employee fee paid employment agency, as
51 defined in article eleven of the general business law; or (ii) a profes-
52 sional employer organization, as defined in article thirty-one of this
53 chapter; or (iii) a construction subcontractor that is responsible for
54 and performs any of the following: (1) performing construction work on a
55 project in accordance with a written contract for a defined scope of
56 construction work at a fixed price; (2) obtaining necessary licenses to
S. 173 3
1 perform construction services under the entity's name; (3) exclusively
2 controlling the subcontractor's workers, including having hiring and
3 firing authority and direction of methods and means of construction work
4 performed on the construction project; (4) paying wages and fringe bene-
5 fits to workers by the subcontractor and not any other person or entity,
6 and maintaining required employment and payroll records by the subcon-
7 tractor; (5) purchasing the majority of materials, supplies and tools
8 for construction work performed by the subcontractor on the project; and
9 (6) maintaining workers' compensation and unemployment insurance cover-
10 age for periods preceding, during and succeeding the term of the
11 construction project for the type and scope of construction work
12 performed by the subcontractor on the project; or (iv) a website, mobile
13 application, or other internet service.
14 (k) "Home improvement contractor" means any person, other than a bona
15 fide employee of the owner, who owns, operates, maintains, conducts,
16 controls or transacts a home improvement business and who undertakes or
17 offers to undertake or agrees to perform any home improvement or solic-
18 its any contract therefor, whether or not such person is licensed or
19 subject to licensing requirements, and whether or not such person is a
20 prime contractor or subcontractor with respect to the owner.
21 (l) "Home improvement" means the construction, repair, replacement,
22 remodeling, alteration, conversion, rehabilitation, renovation, modern-
23 ization, improvement, or addition to any land or building, or that
24 portion thereof which is used or designed to be used as a residence or
25 dwelling place and shall include but not be limited to the construction,
26 erection, replacement, or improvement of driveways, swimming pools,
27 terraces, patios, landscaping, fences, porches, garages, fallout shel-
28 ters, basements, and other improvements to structures or upon land which
29 is adjacent to a dwelling house. "Home improvement" shall not include:
30 (i) the construction of a new home or building or work done by a
31 contractor in compliance with a guarantee of completion of a new build-
32 ing project; (ii) the sale of goods or materials by a seller who neither
33 arranges to perform nor performs directly or indirectly any work or
34 labor in connection with the installation of or application of the goods
35 or materials; (iii) residences owned by or controlled by the state or
36 any municipal subdivision thereof; or (iv) painting or decorating of a
37 building, residence, home or apartment, when not incidental or related
38 to home improvement work as herein defined. Without regard to the extent
39 of affixation, "home improvement" shall also include the installation of
40 central heating or air conditioning systems, central vacuum cleaning
41 systems, storm windows, awnings, and communication systems.
42 (m) "Contractor" means any person or salesperson, other than a bona
43 fide employee of the owner, who owns, operates, maintains, conducts,
44 controls or transacts a home improvement business and who undertakes or
45 offers to undertake or agrees to perform any home improvement or solic-
46 its any contract therefor, whether or not such person is licensed or
47 subject to the licensing requirements of this section, and whether or
48 not such person is a prime contractor or subcontractor with respect to
49 the owner.
50 (n) "Professional services" means work performed in a bona fide
51 professional capacity in any of the following fields:
52 (i) writing;
53 (ii) graphic design;
54 (iii) webpage and digital design;
55 (iv) animation, illustration, industrial product design, interior
56 design, or fashion design;
S. 173 4
1 (v) fine art;
2 (vi) photography; or
3 (vii) journalism, freelance digital media work, videography, or
4 audio/podcast production.
5 (o) "Unemployment bridge program navigator" means a non-profit organ-
6 ization that is certified by the department to help guide applicants in
7 understanding and applying for the unemployment bridge program or unem-
8 ployment insurance benefits.
9 (p) "Program year" is the twelve-month period beginning April first.
10 2. The department is hereby authorized, empowered and mandated to
11 establish and operate an unemployment bridge program as authorized
12 pursuant to this section. Such program shall be established by April
13 first, two thousand twenty-six.
14 3. For the purposes of this section, the term "unemployment bridge
15 program" means a program under which assistance is available to appli-
16 cants who reside in the state and:
17 (a) have not received unemployment insurance benefits as described in
18 this article, including benefits payable to federal civilian employees
19 and to ex-servicemembers pursuant to Chapter 85 of the United States
20 Code, benefits authorized to be used for the self-employment assistance
21 program pursuant to the Federal-State Extended Unemployment Compensation
22 Act of 1970 in the twelve-month period directly prior to their applica-
23 tion for the unemployment bridge program; or any other benefits distrib-
24 uted to New Yorkers through the federal unemployment account; or
25 (b) received in error payments from the sources in paragraph (a) of
26 this subdivision and such payments were recovered or are recoverable by
27 the administering agency; and
28 (c) are covered employees for the purposes of the unemployment bridge
29 program. For the purposes of this subdivision, "covered employees" mean
30 persons who:
31 (i) have performed services of employment pursuant to section five
32 hundred eleven of this article and are ineligible for benefits under
33 this article because of provisions related to subdivision nine of
34 section five hundred ninety of this title or because they are deemed
35 unavailable to work due to a lack of work authorization; or
36 (ii) have performed any of the following services of employment as
37 defined by section five hundred eleven of this article:
38 (1) domestic workers who are employed by a family or individual house-
39 hold; or
40 (2) day laborers; or
41 (3) workers employed to provide construction, landscaping, or
42 groundskeeping labor or services and hired by a construction labor
43 provider, a private household or home improvement contractor, provided
44 that:
45 (A) they were paid in cash or paid with a personal check or non-pay-
46 roll check; and
47 (B) their wages were not reported to the tax commission by an "employ-
48 er," as defined under section five hundred twelve of this article and as
49 required by paragraph four of subsection (a) of section six hundred
50 seventy-four of the tax law; and
51 (C) they did not receive a wage statement from such "employer" as
52 required under section one hundred ninety-five of this chapter; and
53 (D) they did not receive an internal revenue service form 1099-nec for
54 non-employment services for compensation earned during the most recent
55 taxable year from such employer, or performed services that are custom-
56 arily recorded through a form 1099-nec;
S. 173 5
1 (iii) is a bona fide self-employed worker, regardless of citizenship
2 or immigration status;
3 (1) For the purposes of this subparagraph, "bona fide self-employed
4 worker" means:
5 (A) the individual is free from control and direction in performing
6 the job, both under the individual's contract and in fact; and
7 (B) the service is performed outside the usual course of business for
8 which the service is performed; and
9 (C) the individual is customarily engaged in an independently estab-
10 lished trade, occupation, profession, or business that is similar to the
11 labor or service at issue;
12 (2) For the purposes of this subparagraph, street vendors shall be
13 considered to be bona fide self-employed workers;
14 (3) For the purposes of this subparagraph, workers providing profes-
15 sional services shall be considered to be bona fide self-employed work-
16 ers if they satisfy subclauses (A) and (B) of clause one of this subpar-
17 agraph, even if their work does not satisfy such subclauses;
18 (iv) were released from post-arraignment incarceration or detention or
19 from immigration detention after being detained in post-arraignment
20 incarceration or detention or from immigration detention, or a combina-
21 tion thereof, for a combined period of at least one year during the
22 prior twenty-four calendar months, including those who have been
23 released from prison on parole supervision or post-release supervision;
24 or
25 (v) were released from post-arraignment incarceration or detention or
26 from immigration detention, or a combination thereof for a combined
27 period of less than one year during the previous twenty-four months,
28 including those who have been released from prison on parole supervision
29 or post-release supervision; or
30 (d) suffered a loss of work-related earnings leading to a period of
31 total or partial unemployment during the prior calendar month, provided,
32 however, that in the case of a person described in subparagraph (iv) or
33 (v) of paragraph (c) of this subdivision, such person shall be eligible
34 if they have been released from post-arraignment incarceration or
35 detention or immigration detention, including those who have been
36 released from prison on parole supervision or post-release supervision,
37 in the prior twelve calendar months; and provided, further, that in the
38 case of partial unemployment, the state shall accept alternative
39 evidence to pay statements, such as but not limited to messages from
40 employers, written schedules and affidavits from employees that they are
41 now only working part-time hours;
42 (e) prior to suffering the loss of work-related earnings, had worked
43 in at least three of the previous twelve months and had earned at least
44 four thousand fifty dollars in gross earnings; provided, however, that
45 in the case of a worker described in subparagraph (iii) of paragraph (c)
46 of this subdivision such earnings shall be calculated on a net basis,
47 and that in the case of a worker described in subparagraph (v) of para-
48 graph (c) of this subdivision, such earnings will be calculated from the
49 twelve months preceding the start of any period, of the applicant's
50 choosing, of incarceration or detention from the prior twenty-four
51 months; and that in the case of a person described in subparagraph (iv)
52 of paragraph (c) of this subdivision, such person shall be eligible if
53 they have been released from post-arraignment incarceration or detention
54 or immigration detention, including those who have been released from
55 prison on parole supervision or post-release supervision, in the prior
56 twelve calendar months;
S. 173 6
1 (f) whose reason for loss of work-related earnings would not have been
2 disqualifying under section five hundred ninety-three of this title;
3 provided that for the purposes of this paragraph any individual who
4 loses employment due to any issue related to work authorization status
5 shall not be subject to a disqualification for benefits; and provided
6 further that for the purposes of this paragraph any individual who is a
7 street vendor and loses employment due to, but not limited to, the
8 following circumstances shall not be subject to a disqualification for
9 benefits:
10 (i) loss of merchandise or vending equipment due to robbery, assault,
11 flooding, or fire, in which case the applicant can establish this loss
12 through notarized testimony of the applicant or through a letter from a
13 charitable organization registered with the charities bureau of the New
14 York state office of the attorney general or through a police report;
15 (ii) prevented from working due to inclement weather;
16 (iii) loss of general vendor license, mobile food vendor license, or
17 permit, whether such license is issued to the applicant or rented by the
18 applicant, for reason other than misconduct; or
19 (iv) loss of regular business location due to obstruction for reasons
20 including construction, streetscape redesign, or any physical
21 obstruction that prevents the vendor from conducting business;
22 (g) who are capable of work or who are ready, willing and able to
23 work, regardless of citizenship or immigration status, in their usual
24 employment or in any other for which they are reasonably fitted by
25 training and experience;
26 (h) whose principal place of residence is in New York state;
27 (i) provide suitable documentation pursuant to subdivision four of
28 this section;
29 (j) have earned no more than fifty-six thousand three hundred nine-
30 ty-three dollars in the prior taxable year; provided, however, that such
31 amount shall be updated on the next January first after the effective
32 date of this section and set as the median annual employment earnings
33 for a full-time worker living in the state as calculated by the United
34 States census bureau, and updated on each January first thereafter; and
35 (k) no state or local public benefit program shall require an appli-
36 cant or recipient to apply for the unemployment bridge program as a
37 condition of eligibility.
38 4. All documents submitted by an applicant to establish identity and
39 residency shall be: (i) certified by the issuing agency; (ii) unexpired
40 unless specifically noted; (iii) in English, or accompanied by an
41 English language translation; and (iv) not mutilated or damaged. Appli-
42 cants shall not be required to prove that they are lawfully present in
43 the United States. Applicants shall certify, in a form and manner the
44 commissioner of labor shall prescribe. For the purposes of paragraph (i)
45 of subdivision three of this section, "suitable documentation" means the
46 following:
47 (a) For the purposes of establishing residency, an applicant shall be
48 required to produce one or more of the following items, each of which
49 shall show the applicant's name and current residential address located
50 within New York state:
51 (i) a non-expired New York state driver's license issued by the
52 department of motor vehicles;
53 (ii) a non-expired New York state non-driver identification card
54 issued by the department of motor vehicles;
55 (iii) a non-expired New York state learner's permit issued by the
56 department of motor vehicles;
S. 173 7
1 (iv) a non-expired IDNYC identification card or other municipal iden-
2 tification card;
3 (v) a state or federal tax filing or return, with a filing date not
4 more than twelve months prior to the date of application for benefits
5 under this program;
6 (vi) a document issued by an agency, authority, board or commission of
7 New York state, a government agency or authority of a political subdivi-
8 sion within New York state, including a school district, the department
9 of corrections and community supervision, any local or municipal depart-
10 ment of corrections located within New York state, or an agency of the
11 federal government, including a prison, immigration detention facility,
12 or immigration enforcement agency, with a date of not more than twelve
13 months prior to the date of application for benefits under this program;
14 (vii) a social security statement letter or benefit verification
15 letter, with a date of not more than twelve months prior to the date of
16 application for benefits under this program; or
17 (viii) any of the following documents, containing the name and New
18 York state address of the applicant, provided that the date is no more
19 than twelve months before the date of application for benefits under
20 this program:
21 (1) a utility bill, including a bill from a mobile service provider, a
22 receipt from a check cashing, or money transfer establishment that indi-
23 cates address of the applicant;
24 (2) a bank or credit card statement;
25 (3) a letter addressed to the applicant from the New York city housing
26 authority;
27 (4) a letter addressed to the applicant from a homeless shelter indi-
28 cating that the applicant currently resides at the homeless shelter;
29 (5) a current lease or sublease, mortgage payment, or property tax
30 statement;
31 (6) a pay stub;
32 (7) an employment offer letter or notice of pay that documents employ-
33 er provided housing located in the state, including seasonal housing;
34 (8) a statement, bill, or record from a health institution or insur-
35 ance company (including health insurance, homeowner's insurance,
36 renter's insurance, life insurance, or automobile insurance);
37 (9) a jury summons, court order, or other document from a state,
38 federal, or local court or administrative law forum within New York
39 state;
40 (10) a letter from a domestic violence residential care program, or a
41 government agency, non-profit organization, or religious institution
42 that provides services to domestic violence survivors;
43 (11) a letter addressed to the applicant from a non-profit organiza-
44 tion or religious institution that provides services to homeless indi-
45 viduals;
46 (12) a letter attesting to the residency of an applicant issued by a
47 charitable organization registered with the charities bureau of the New
48 York state office of the attorney general and that provided services to
49 the applicant in the ordinary course of business of such charitable
50 organization;
51 (13) a letter attesting the residency of an applicant signed and nota-
52 rized by a co-habitant of the same residence; or
53 (14) any other document the commissioner deems acceptable.
54 (b) For the purposes of establishing identity, an applicant shall be
55 required to produce one or more of the following items to establish at
56 least four points of proof of identity:
S. 173 8
1 (i) For four points:
2 (1) a New York state driver's license or learner's permit, issued by
3 the department of motor vehicles, which may be expired by not more than
4 two years;
5 (2) a New York state non-driver identification card issued by the
6 department of motor vehicles, which may be expired by not more than two
7 years;
8 (3) a United States or foreign passport, which may be expired by not
9 more than two years;
10 (4) a United States military ID card issued to active, reserve, and
11 retired military personnel only, which may be expired by not more than
12 two years;
13 (5) a United States employment authorization with photo, which may be
14 expired by not more than two years;
15 (6) an inpatient photo identification card issued by the New York
16 state office of mental health;
17 (7) a federal document with photo, issued by the Department of Home-
18 land Security or an agency of the Department of Homeland Security,
19 including Immigration and Customs Enforcement, and the United States
20 Citizenship and Immigration Services, including but not limited to Form
21 I-94 or I-766 (United States employment authorization document), which
22 may be expired by not more than two years;
23 (8) a photo identification card, issued by an agency, authority,
24 board, or commission of New York state, a government agency or authority
25 of a political subdivision within New York state, including a school
26 district, the department of corrections and community supervision, any
27 local or municipal department of corrections located within New York
28 state, or an agency of the federal government, including a prison, immi-
29 gration detention facility, or immigration enforcement agency, which may
30 be expired by not more than two years; provided, however, that identifi-
31 cation cards that are marked "not for identification purposes" or simi-
32 lar language shall not be considered for four points; or
33 (9) a New York city department of buildings site safety training iden-
34 tification card with photo.
35 (ii) For three points:
36 (1) a photo identification card, issued by an agency, authority,
37 board, or commission of New York state, a government agency or authority
38 of a political subdivision within New York state, including a school
39 district, the department of corrections and community supervision, any
40 local or municipal department of corrections located within New York
41 state, or an agency of the federal government, including a prison, immi-
42 gration detention facility, or immigration enforcement agency, that is
43 marked "not for identification purposes" or similar language and which
44 may be expired by not more than two years;
45 (2) a photo identification card issued by an educational institution,
46 including a university, college, or post-secondary school, subject to
47 the regulation of the state education department or board of regents;
48 (3) a New York city health and hospitals patient card issued by a
49 hospital and medical clinic;
50 (4) a photo identification card issued by a charitable organization
51 registered with the charities bureau of the New York state office of the
52 attorney general relating to eligibility for services or participation
53 in the programs administered by the charitable organization in the ordi-
54 nary course of such charitable organization;
55 (5) a photo identification card issued by a labor organization; or
S. 173 9
1 (6) an identification card issued by the United States Department of
2 Labor Occupational Health and Safety Administration (OSHA) Training
3 Institute Education Center for completion of a ten or thirty hour worker
4 safety awareness training.
5 (iii) For two points:
6 (1) an NYC Care membership card;
7 (2) a federal document issued by the Department of Homeland Security
8 or an agency of the Department of Homeland Security, including Immi-
9 gration and Customs Enforcement, and the United States Citizenship and
10 Immigration Services, including Form I-200, I-862, I-205, I-220A,
11 I-220B, I-385, I-797, I-797A, or I-797D, that does not include a photo;
12 (3) a foreign driver's license with a photo, which may be expired by
13 not more than two years;
14 (4) a foreign issued identification card, including, but not limited
15 to, a consular identification card or any other photo identification
16 card issued by another country to its citizens;
17 (5) a United States individual taxpayer identification number assign-
18 ment letter;
19 (6) a marriage certificate;
20 (7) a divorce decree;
21 (8) a birth certificate issued by a foreign country;
22 (9) a Direct Express Debit Mastercard provided by the United States
23 treasury; or
24 (10) a social security statement letter or benefit verification
25 letter.
26 (iv) For one point:
27 (1) a non-expired New York city department of parks and recreation
28 membership card;
29 (2) a diploma, transcript, or other course certificate from a high
30 school, college, or university in the United States;
31 (3) a photo identification card issued by an employer or entity asso-
32 ciated with an employer, including photo identification cards required
33 to access secure facilities and buildings; or
34 (4) a written employment offer, pay stubs, or notice of pay document
35 provided to the applicant by an employer.
36 (v) The commissioner may accept any other document the commissioner
37 deems relevant and adequate to establish the identity of the applicant
38 and may assign a reasonable point value for such document.
39 (c) Each applicant shall be required to complete and submit a ques-
40 tionnaire attesting that in the twelve months directly prior to the date
41 of application for benefits under this program the applicant worked in
42 at least three calendar months, earned at least four thousand fifty
43 dollars in gross wages or four thousand fifty dollars in net self-em-
44 ployment earnings, and lost their job through no fault of their own;
45 provided, however, that in the case of a person described in subpara-
46 graph (iv) of paragraph (c) of subdivision three of this section, such
47 person shall be eligible if they have been released from post-arraign-
48 ment incarceration or detention or immigration detention in the prior
49 twelve calendar months, including those who have been released from
50 prison on parole supervision or post-release supervision. The applicant
51 shall additionally submit the following documentation to establish four
52 points or more of proof of work history:
53 (i) For four points:
54 (1) wage statements, as set forth in section one hundred ninety-five
55 of this chapter, or, where the employer has failed to provide the appli-
56 cant with accurate wage statements meeting the requirements of section
S. 173 10
1 one hundred ninety-five of this chapter, non-payroll checks paid by the
2 employer or employer's agent to the applicant or other records showing
3 payments from an app-based employer to the applicant. Such statements or
4 other records shall demonstrate at least four thousand fifty dollars in
5 gross wages or earnings, and payment of wages in at least three calendar
6 months within the twelve-month period directly prior to the date of
7 application for benefits under this program;
8 (2) a letter from an employer, or a client of the applicant or their
9 employer, attesting that the applicant earned at least four thousand
10 fifty dollars in gross wages or earnings and worked in at least three
11 months in the twelve months directly prior to when the applicant becomes
12 unemployed or partially unemployed. Such letter shall include:
13 (A) the employer's mailing address and the address of the site, within
14 New York state, at which the applicant was employed;
15 (B) the employer's New York state unemployment insurance account
16 number or federal employment identification number; or
17 (C) contact information, including a phone number, for a represen-
18 tative of such employer who can verify the contents of the letter;
19 (3) a letter attesting to the applicant's employment history issued by
20 a charitable organization registered with the charities bureau of the
21 New York state office of the attorney general or other entity designated
22 by the commissioner and based on direct knowledge that the applicant
23 earned at least four thousand fifty dollars in gross wages or earnings
24 and worked in at least three calendar months in the twelve months
25 directly prior to when the applicant became unemployed or partially
26 unemployed, acquired in the course of conducting intake, interviews, or
27 other standard processes related to the provision of job-related direct
28 services to the applicant; or
29 (4) a complaint, charge, or equivalent document filed with a local,
30 state, or federal agency or court, and acknowledged by such entity,
31 alleging that the applicant worked in New York state, or operated as an
32 independent contractor, in at least three calendar months and earned at
33 least four thousand fifty dollars in gross wages or earnings in the
34 twelve-month period directly prior to the date the applicant certifies
35 that the applicant became eligible for benefits.
36 (ii) For three points:
37 (1) a federal tax return for the tax year immediately prior to the
38 year in which the applicant became unemployed or partially unemployed,
39 with proof of filing with the internal revenue service using a social
40 security number or valid United States individual taxpayer identifica-
41 tion number;
42 (2) a state tax return for the tax year immediately prior to the year
43 in which the applicant became unemployed or partially unemployed, filed
44 with the department of taxation and finance using a social security
45 number or valid United States individual taxpayer identification number;
46 (3) a form W-2 or 1099 form demonstrating four thousand fifty dollars
47 or more in gross wages or earnings for the tax year immediately prior to
48 the year in which the applicant became unemployed or partially unem-
49 ployed; or
50 (4) a New York state and local sales tax and use return for the year
51 or quarter immediately prior to the year or quarter in which the appli-
52 cant became unemployed or partially unemployed, filed with the depart-
53 ment of taxation and finance using a valid certificate of authority.
54 (iii) For two points:
55 (1) evidence, such as statements issued by a financial institution,
56 showing regular direct deposits made by the employer to the applicant,
S. 173 11
1 or regular deposits of cash earnings or checks made by the applicant to
2 the applicant's bank account, or transfers from an entity or from an
3 unrelated individual (in each case that is not determined to not be an
4 employer) to the applicant;
5 (2) receipts from a check cashing establishment or transaction logs
6 from a payment app, of regular direct deposits, deposits, or transfers
7 from an entity or from an unrelated individual (in each case that is not
8 determined to not be an employer) to the applicant;
9 (3) an employer issued identification badge;
10 (4) emails, text messages, social media posts or messages, or other
11 written communications relating to delivery order sheets, work invoices,
12 point of sale receipts, work schedules, sign-in sheets, timesheets,
13 directions or instructions from employers or other written communi-
14 cations between an applicant and an employer or hiring party establish-
15 ing the existence of a work relationship;
16 (5) documents or materials issued by an employer to an employee,
17 including any materials containing the employer's mailing address, the
18 employer's New York state unemployment insurance account number or
19 federal employment identification number, and contact information,
20 including a phone number, from a representative of such employer;
21 (6) receipts or records showing a consecutive pattern of commuting to
22 and from a work location, such as toll records, parking receipts, or
23 public transportation records;
24 (7) complaints with, by or about a street vendor or other independent
25 contractor made to a local, state or federal agency or court regarding
26 actions that affected their ability to work;
27 (8) notarized testimony from third parties such as co-workers, employ-
28 ers' customers, or clients;
29 (9) notarized testimony from applicant describing work performed in
30 the twelve-month period prior to the date of application;
31 (10) evidence of business activity including, but not limited to,
32 evidence of ownership of inventory for sale, point of sale reports;
33 written or printed receipts, electronic payment records; messages
34 confirming transactions; rental or lease payments, invoices or orders,
35 contracts or agreements; mobile food vending licenses or other vendor
36 licenses issued by a locality in the state; New York state sales tax
37 certificates of authority; publications, advertisements or social media
38 posts regarding the business;
39 (11) certifications by community-based organizations with expertise in
40 low-wage work, attesting to work performed; or
41 (12) application for an individual taxpayer identification number.
42 (iv) The commissioner may, by regulation, establish alternative docu-
43 ments that sufficiently demonstrate an applicant's qualification for the
44 program, provided that such additional documents shall clearly demon-
45 strate that the applicant was employed in at least three calendar months
46 and earned at least four thousand fifty dollars in the twelve-month
47 period prior to the date the applicant certifies that the applicant
48 became eligible for benefits pursuant to this section.
49 (v) Where an applicant has not received sufficient documentation of
50 their work hours, wages, or other employment records in order to meet
51 the four points required pursuant to this paragraph, the commissioner
52 shall conduct a credibility interview to determine whether the appli-
53 cant's questionnaire and/or documentation submitted reasonably demon-
54 strates that they meet the work-related eligibility requirements of this
55 program. The commissioner may establish procedures for credibility
S. 173 12
1 interviews in cases when documents used to meet the four point eligibil-
2 ity need additional verification or clarification.
3 (vi) In the case of an applicant who is a person described in subpara-
4 graph (iv) of paragraph (c) of subdivision three of this section, such
5 person shall not be required to submit documentation showing proof of
6 work history.
7 5. The department shall establish application procedures which shall
8 include, but not be limited to:
9 (a) creating a user-friendly, and language-accessible website for
10 application to the program. Web-based content including websites and
11 applications shall be compliant with Web Content Accessibility Guide-
12 lines (WCAG) WCAG 2.0 Level AA and implement Web Accessibility Initi-
13 ative Accessible Rich Internet Applications Suite (WAI-ARIA) 1.0 where
14 applicable for dynamic web content. The department shall provide trans-
15 lation of the website and application forms on the website in the twelve
16 most common non-English languages spoken by individuals with limited-
17 English proficiency in the state of New York;
18 (b) establishing, in collaboration with the director of the budget, an
19 unemployment bridge program navigator grant for nonprofit agencies to
20 conduct outreach to underserved communities and assist applicants in
21 applying for the program. Such navigator grant shall be established by
22 January first, two thousand twenty-six;
23 (c) requiring that all applications for the program shall be processed
24 within twenty-one days of the receipt of a completed application. The
25 department shall provide a response to each applicant on whether such
26 applicant is eligible for the program, unless the local jurisdiction is
27 facing extenuating circumstances;
28 (d) processes for reviewing applications that have been rejected,
29 either in whole or in part. Reviews shall be conducted in a manner spec-
30 ified by the commissioner. Such processes shall require the commissioner
31 to provide a detailed explanation of the reason for denial to any appli-
32 cant whose application has been denied;
33 (e) providing all notices to the applicant in the applicant's primary
34 language, as indicated in their initial application;
35 (f) issuing a written notice of determination to the applicant within
36 five calendar days of reaching a determination of the applicant's eligi-
37 bility for benefits under this program; and
38 (g) establishing procedures for denials and appeals which, at a mini-
39 mum, provide that:
40 (i) when an application is denied, the department shall include in the
41 notice of determination a specific explanation as to the reason for the
42 denial and detailed instructions as to what documentation or documented
43 justification is needed to reverse the determination;
44 (ii) the department may create an appeal form in the twelve most
45 common non-English languages spoken by individuals with limited-English
46 proficiency in the state of New York. Such form shall be included with
47 the notice of determination and shall be in the applicant's primary
48 language, as indicated in their initial application;
49 (iii) an applicant may file an appeal within sixty days after receipt
50 of the notice of determination required pursuant to paragraph (f) of
51 this subdivision;
52 (iv) an applicant may submit the appeals form provided by the depart-
53 ment pursuant to this paragraph, in addition to any additional informa-
54 tion or documentation required to support the applicant's position in
55 filing their appeal;
S. 173 13
1 (v) the department shall notify the applicant in writing of the deter-
2 mination on the appeal or of the need for additional information and the
3 date by which the information must be provided. Such notification shall
4 be provided to the applicant within thirty days from the date the
5 department receives the appeal and shall provide the applicant with at
6 least twenty-one days' notice to provide additional information to the
7 department; and
8 (vi) the department shall notify the applicant in writing of its final
9 determination on the appeal within thirty days following the receipt of
10 any additional information or following expiration of the period for
11 providing such information.
12 6. (a) Persons eligible to receive funding shall be given the option
13 to receive such funds via prepaid ATM card or direct deposit into a bank
14 account of their designation.
15 (b) (i) If an applicant elects to receive funds via prepaid ATM card,
16 such card:
17 (A) shall be sent to the address the applicant provided to the depart-
18 ment. If the applicant receives funding for more than one month, such
19 funds shall be sent to the same debit card; and
20 (B) shall be limited to two pin-based withdrawals per month. Retail
21 transactions, online transactions, and teller desk withdrawals shall be
22 unlimited. There shall be no limit for cash withdrawals made at the
23 teller desk on such cards.
24 (ii) The department, in conjunction with the department of financial
25 services, shall issue guidance to banks regarding acceptable identifica-
26 tion documents to be accepted for withdrawals. Such documentation shall
27 mirror the documentation to prove eligibility under this program to the
28 maximum extent possible.
29 (iii) The department shall ensure that any fees associated with using
30 the ATM card are not excessively high.
31 (c) If an applicant chooses to receive funding via direct deposit:
32 (i) the applicant shall submit bank information while filling out the
33 application or by submitting a bank account pursuant to regulations
34 promulgated by the department.
35 (ii) the department shall conduct a review to ensure that the neces-
36 sary anti-fraud provisions for bank account direct deposits exist. The
37 department shall have the right to restrict direct deposit payments if
38 such payments violate requisite anti-fraud provisions.
39 (d) The disbursement of funds shall be accompanied by a document from
40 the department or the department of taxation and finance, that explains
41 that such funds count as income or wage replacement and are subject to
42 the payment of taxes. Such form shall also include information related
43 to the state tax rate.
44 (e) (i) The department, in coordination with the administrator of the
45 fund, shall promulgate rules and regulations necessary to create an
46 efficient and effective dispute process for charges a recipient of funds
47 under this program claims to be fraudulent. Such regulations shall
48 require a provision that a bank disbursing funds via ATM cards shall be
49 obligated to notify the recipient, by telephone call or email, when: (1)
50 a fraudulent charges claim has been received; (2) when more information
51 is needed; (3) when there is any status update; and (4) when the case
52 has been resolved and what the determination is.
53 (ii) To the extent practicable under state and federal law, as it
54 relates to claims of fraud by a recipient of funds under this program,
55 banks shall accept a signed and notarized attestation from a community
56 based organization confirming such fraud in lieu of police reports. The
S. 173 14
1 department shall promptly communicate all information regarding the
2 disbursement of funds and any applicable fraud warnings to an applicant,
3 in such applicant's preferred language as chosen in the original appli-
4 cation.
5 7. Any person who applies for benefits under this chapter or who
6 requests documentation or evidence to support an application for bene-
7 fits under this chapter shall not be subject to retaliation, as that
8 term is used in paragraph (a) of subdivision one of section two hundred
9 fifteen of this chapter, for engaging in any of these activities. For
10 the purposes of this subdivision, retaliation shall include deliberately
11 misinforming a person or dissuading a person from applying for benefits
12 under this article. Violations of this subdivision shall be deemed to
13 be violations of paragraph (a) of subdivision one of section two hundred
14 fifteen of this chapter and the civil penalties and remedies of para-
15 graph (b) of subdivision one and paragraphs (a) and (b) of subdivision
16 two of section two hundred fifteen of this chapter shall be applicable
17 to this subdivision.
18 8. At the time of their application, each applicant shall be given the
19 option to report their employer or previous employer to the department
20 in order to initiate a labor dispute regarding wage theft, misclassi-
21 fication, retaliation, or other violations of the labor law. At the
22 close of each calendar year, the department shall provide the applica-
23 tion documents, with any identifying information of individual appli-
24 cants redacted, but including the names of any employer of an applicant,
25 to a liaison of the department's division responsible for the enforce-
26 ment of the New York state construction industry fair play act pursuant
27 to article twenty-five-B of this chapter if:
28 (a) the employer, at the close of the year, employs ten or more
29 employees; or
30 (b) employees of the employer performed construction work of a
31 construction site in New York city which was required by code to be
32 overseen by a certified site safety manager; and
33 (c) the applicant is a covered employee for the purpose of the unem-
34 ployment bridge program, defined for these purposes as a person:
35 (i) who was paid in cash or paid with a personal check or non-payroll
36 check; and
37 (ii) whose wages were not reported to the tax commission by an
38 "employer," as defined under section five hundred twelve of this article
39 and as required by paragraph four of subsection (a) of section six
40 hundred seventy-four of the tax law; and
41 (iii) who did not receive a wage statement from that employer as
42 required under section one hundred ninety-five of this chapter; or
43 (iv) who received an internal revenue service Form 1099-NEC and who
44 performed construction work which would be considered non-exempt work
45 under the New York state construction industry fair play act.
46 (d) The department shall investigate potential violations of the New
47 York state construction industry fair play act and as applicable assess
48 civil penalties and prosecute violating employers. In order to protect
49 worker confidentiality, the department shall conduct broad audits of
50 multiple employers, to the extent possible. The redacted applications
51 provided under this section shall not be a public record and shall be
52 subject to the limitations on disclosure, redisclosure, release, dissem-
53 ination, or other publication in subdivision eleven of this section.
54 9. All unemployment bridge program payments made pursuant to this
55 section shall be subject to the appropriation of funds therefor.
S. 173 15
1 (a) Eligible applicants shall be eligible to receive up to six monthly
2 unemployment bridge program payments per program year. Such payments
3 shall be made to eligible applicants who certify that they are totally
4 or partially unemployed in the prior month and that they are available
5 for work, as required pursuant to subdivision three of this section. If
6 all monies in the unemployment bridge program fund are exhausted prior
7 to the end of an eligible applicant's six months of eligibility, the
8 state shall be responsible for replenishing the funds needed to provide
9 workers the funds they are owed pursuant to this section.
10 (b) The allowance payable to totally unemployed eligible applicants
11 shall be in the amount of: (i) for the year two thousand twenty-five,
12 one thousand two hundred dollars per month; (ii) for January first, two
13 thousand twenty-six and thereafter, the benefit payment shall increase
14 from one thousand two hundred dollars per month at a rate equal to the
15 annual percentage change in the state's average weekly wage as deter-
16 mined by quarter four data from the previous year's United States Bureau
17 of Labor Statistics.
18 (c) The allowance payable to partially unemployed eligible applicants
19 shall be in the amount of:
20 (i) for the year two thousand twenty-five, eight hundred dollars per
21 month;
22 (ii) for January first, two thousand twenty-six and thereafter, the
23 benefit payment shall increase from eight hundred dollars per month at a
24 rate equal to the annual percentage change in the state's average weekly
25 wage as determined by quarter four data from the previous year's United
26 States Bureau of Labor Statistics;
27 (d) Eligible applicants may receive initial and subsequent payments
28 retroactively to their first month of partial or total unemployment;
29 provided, however, that no more than three months of retroactive
30 payments may be made at one time. Subsequent payments shall be contin-
31 gent upon the availability of funds.
32 (e) For the purposes of this subdivision, "subsequent payment" means a
33 payment which is made after the first month an applicant is eligible for
34 a payment from the unemployment bridge program.
35 (f) No more than twenty-five percent of the total funds appropriated
36 shall be paid to workers eligible pursuant to subparagraph (iii) of
37 paragraph (c) of subdivision three of this section.
38 (g) Twenty-five percent of the total funds appropriated for the
39 program shall be reserved for individuals receiving their initial
40 payments made after October first of the program year.
41 (h) (i) Individuals that have received an initial payment during the
42 prior program year can continue to apply for and receive subsequent
43 payments in the following year, subject to the availability of funds.
44 (ii) Individuals that apply for benefits in the prior program year but
45 were not eligible because all funds were appropriated when they applied
46 can receive up to six payments retroactive to their initial application
47 in the following year.
48 (iii) No more than twenty-five percent of the total funds appropriated
49 shall be paid to workers eligible pursuant to this paragraph.
50 10. (a) Unemployment bridge program navigators shall assist applicants
51 applying for unemployment bridge benefits as follows:
52 (i) The navigator shall assist the potential applicant in the gather-
53 ing of required documentation of residency, identity and work history to
54 satisfy the requirements of subdivision four of this section;
55 (ii) Target underserved populations, as identified by the department,
56 to expand opportunities for employment through reemployment services,
S. 173 16
1 education or training opportunities, apprenticeships and other models
2 that result in skill development and family-supporting careers;
3 (iii) Assist individuals with procuring food, housing, and meeting
4 other basic needs in order to help them persist in education and work;
5 and
6 (iv) Conduct outreach and provide individual assistance and education
7 to individuals applying for and making ongoing claims pursuant to the
8 unemployment bridge program and unemployment compensation benefits,
9 including partial unemployment benefits and assistance for dislocated or
10 marginalized workers and qualified entities. To be eligible to be certi-
11 fied by the department as an unemployment bridge program navigator, an
12 entity shall:
13 (A) demonstrate existing peer relationships with the target population
14 of the unemployment bridge program including immigrants, cash earners,
15 persons with limited English proficiency, racial and ethnic minorities,
16 persons with low literacy, persons with disabilities and others seeking
17 to gain employment;
18 (B) demonstrate the capability to carry out the duties of this section
19 including knowledge of eligibility requirements and the application
20 process for the unemployment bridge program;
21 (C) comply with existing confidentiality standards to ensure the
22 privacy of all information collected from individuals receiving naviga-
23 tor services; and
24 (D) provide services under this section without charge to the individ-
25 uals receiving such services.
26 (b) The department shall establish standards for the awarding of
27 contracts to qualified entities in accordance with this subdivision.
28 (c) (i) To support the maintenance of relationships between qualified
29 entities and target populations as identified in paragraph (a) of subdi-
30 vision three of this section and to ensure a high quality of service,
31 the department shall award contracts to qualified entities for a dura-
32 tion of three years as long as the qualified entities satisfy perform-
33 ance standards set forth in the contracts.
34 (ii) The department shall give priority for navigator contracts to
35 qualified entities that are a recognized source of support or advocacy
36 for excluded workers, especially those as described in this subdivision,
37 including but not limited to immigrants, cash earners, persons with
38 limited English proficiency, racial and ethnic minorities, persons with
39 low literacy, persons with disabilities and others seeking to gain
40 employment. Navigator services provided by qualified entities that
41 receive navigator contracts shall be coordinated with and supplement,
42 not supplant, services provided by the department.
43 (iii) The department shall ensure that selected qualified entities do
44 not perform functions that must be performed by department staff,
45 including following up on matters of individual eligibility and resolv-
46 ing such matters.
47 (d) All navigator services provided under this subdivision shall be
48 performed in a manner that is culturally and linguistically appropriate
49 to the population served, immigrants, cash earners, persons with limited
50 English proficiency, racial and ethnic minorities, persons with low
51 literacy, persons with disabilities and others seeking to gain employ-
52 ment, while recognizing the varying levels of digital literacy and
53 access to technology among individuals in need of services.
54 11. (a) (i) Except where necessary to comply with a lawful court
55 order, judicial warrant signed by a judge appointed pursuant to Article
56 III of the United States Constitution, subpoena for individual records
S. 173 17
1 issued pursuant to the criminal procedure law or the civil practice law
2 and rules, or in accordance with this section, no record or portion
3 thereof relating to an applicant or worker who has filed an application
4 for benefits pursuant to this section shall be a public record and no
5 such record shall be disclosed, redisclosed, released, disseminated or
6 otherwise published or made available.
7 (ii) For purposes of this subdivision:
8 (1) "record" means an application, a claim file, a file regarding a
9 complaint or circumstances for which no application has been made,
10 and/or any records maintained by the department in electronic databases
11 in which individual applicants, recipients or workers are identifiable,
12 or any other information relating to any person who has heretofore or
13 hereafter filed an application for benefits pursuant to this section,
14 including a copy or oral description of a record which is or was in the
15 possession or custody of the department, its officers, members, employ-
16 ees or agents.
17 (2) "person" means any natural person, corporation, association, part-
18 nership, or other public or private entity.
19 (3) "individually identifiable information" means any data concerning
20 any application, benefit or potential application or benefit that is
21 linked to an identifiable worker or other natural person, including but
22 not limited to a photo image, social security number, tax identification
23 number, telephone number, place of birth, country of origin, place of
24 employment, school or educational institution attended, source of
25 income, status as a recipient of public benefits, customer identifica-
26 tion number associated with a public utilities account, or medical or
27 disability information.
28 (b) Records which contain individually identifiable information may,
29 unless otherwise prohibited by law, be disclosed to:
30 (i) officers, members and employees of the department if such disclo-
31 sure is necessary to the performance of their official duties pursuant
32 to a purpose of the department required to be accomplished by statute or
33 executive order or otherwise necessary to act upon an application for
34 benefits submitted by the person who is the subject of the particular
35 record;
36 (ii) officers or employees of another governmental unit, or agent or
37 contractors of another governmental unit at the request or direction of
38 such governmental unit, if the information sought to be disclosed is
39 necessary to act upon an application for benefits submitted by the
40 person who is the subject of the particular record;
41 (iii) a judicial or administrative officer or employee in connection
42 with an administrative or judicial proceeding if the information sought
43 to be disclosed is necessary to act upon an application for benefits
44 submitted by the person who is the subject of the particular record; and
45 (iv) a person engaged in bona fide statistical research, including but
46 not limited to actuarial studies and health and safety investigations,
47 which are authorized by statute or regulation of the department or other
48 governmental agency. Individually identifiable information shall not be
49 disclosed unless the researcher has entered into an agreement not to
50 disclose any individually identifiable information which contains
51 restrictions no less restrictive than the restrictions set forth in this
52 section and which includes an agreement that any research findings shall
53 not disclose individually identifiable information.
54 (c) Notwithstanding the restrictions on disclosure set forth in para-
55 graphs (a) and (b) of this subdivision, an applicant may authorize the
56 release, re-release or publication of the applicant's record to a
S. 173 18
1 specific person not otherwise authorized to receive such record, by
2 submitting written authorization for such release to the department on a
3 form prescribed by the commissioner or by a notarized original authori-
4 zation specifically directing the department to release the applicant's
5 records to such person; provided, however, that no such authorization
6 directing disclosure of records to a prospective employer shall be
7 valid, nor shall an authorization permitting disclosure of records in
8 connection with assessing fitness or capability for employment be valid,
9 and no disclosure of records shall be made pursuant thereto. It shall be
10 unlawful for any person to consider for the purpose of assessing eligi-
11 bility for benefits, or as the basis for an employment-related action,
12 an individual's failure to provide authorization under this paragraph.
13 (d) For the purposes of this section, whenever disclosure of records
14 is sought pursuant to a lawful court order, judicial warrant signed by a
15 judge pursuant to Article III of the United States Constitution, or
16 subpoena for individual records properly issued pursuant to the criminal
17 procedure law or the civil practice law and rules or pursuant to this
18 subdivision, such specifically sought records may be disclosed, and any
19 such disclosure shall be limited only to such records as are necessary
20 to fulfill the purpose of such disclosure.
21 (e) The commissioner shall require any person or entity that receives
22 or has access to records to certify that, before such receipt or access,
23 such person or entity shall not:
24 (i) use such records or information for civil immigration purposes; or
25 (ii) disclose such records or information to any agency that primarily
26 enforces immigration law or to any employee or agent of any such agency
27 unless such disclosure is pursuant to a cooperative arrangement between
28 city, state and federal agencies which arrangement does not enforce
29 immigration law and which disclosure is limited to the specific records
30 or information being sought pursuant to such arrangement. Violation of
31 such certification shall be a class A misdemeanor. In addition to any
32 records required to be kept pursuant to subdivision (c) of section 2721
33 of title 18 of the United States code, any person or entity certifying
34 pursuant to this paragraph shall keep for a period of five years records
35 of all uses and identifying each person or entity that primarily
36 enforces immigration law that received department records or information
37 from such certifying person or entity. Such records shall be maintained
38 in a manner and form prescribed by the commissioner and shall be avail-
39 able for inspection by the commissioner or the commissioner's designee
40 upon the commissioner's request.
41 (iii) For purposes of this paragraph, the term "agency that primarily
42 enforces immigration law" shall include, but not be limited to, the
43 United States immigration and customs enforcement and United States
44 customs and border protection, and any successor agencies having similar
45 duties.
46 (iv) Failure to maintain records as required by this paragraph shall
47 be a class E felony.
48 (f) Except as otherwise provided by this subdivision, any person who
49 knowingly and willfully obtains records which contain individually iden-
50 tifiable information under false pretenses or otherwise violates this
51 subdivision shall be guilty of a class E felony.
52 (g) In addition to or in lieu of any criminal proceeding available
53 pursuant to this subdivision, whenever there shall be a violation of
54 this subdivision, application may be made by the attorney general in the
55 name of the people of the state of New York to a court or justice having
56 jurisdiction by a special proceeding to issue an injunction, and upon
S. 173 19
1 notice to the defendant of not less than five days, to enjoin and
2 restrain the continuance of such violations; and if it shall appear to
3 the satisfaction of the court or justice that the defendant has, in
4 fact, violated this subdivision, an injunction may be issued by such
5 court or justice, enjoining and restraining any further violation, with-
6 out requiring proof that any person has, in fact, been injured or
7 damaged thereby. In any such proceeding, the court may make allowances
8 to the attorney general as provided in paragraph six of subdivision (a)
9 of section eighty-three hundred three of the civil practice law and
10 rules, and direct restitution. Whenever the court shall determine that a
11 violation of this subdivision has occurred, the court may impose a civil
12 penalty of not more than five hundred dollars for the first violation,
13 and not more than one thousand dollars for the second or subsequent
14 violation within a three-year period. In connection with any such
15 proposed application, the attorney general is authorized to take proof
16 and make a determination of the relevant facts and to issue subpoenas in
17 accordance with the civil practice law and rules.
18 12. Notwithstanding any law, rule, or regulation to the contrary,
19 general operating funds required by the department shall not be reduced
20 due to monies expended from or by the unemployment bridge program fund
21 established pursuant to section ninety-five-l of the state finance law.
22 § 3. The state finance law is amended by adding a new section 95-l to
23 read as follows:
24 § 95-l. Unemployment bridge program fund. 1. There is hereby estab-
25 lished in the joint custody of the commissioner of taxation and finance
26 and the state comptroller a special fund to be known as the "unemploy-
27 ment bridge program fund".
28 2. Moneys in such fund shall consist of all moneys appropriated for
29 the purposes of such fund and all moneys appropriated, credited or
30 transferred thereto from any other fund or source pursuant to law. Any
31 interest received by the comptroller on money on deposit in the fund
32 shall be retained in and become part of the fund.
33 3. All moneys collected as contributions and interest relating to wage
34 replacement to workers and families unable to access traditional worker
35 wage insurance or assistance programs shall be deposited in a bank,
36 trust company or industrial bank designated by the state comptroller.
37 Moneys so deposited shall be credited immediately to the account of the
38 unemployment bridge program fund and shall be used for the purposes set
39 forth in section five hundred ninety-one-b of the labor law. Moneys in
40 such fund may be invested by the state comptroller in accordance with
41 the provisions of section ninety-eight of this article, and shall only
42 be used for the purposes specified herein.
43 4. Moneys in the fund shall be used exclusively for the purpose of
44 providing wage replacement to workers that do not qualify for unemploy-
45 ment insurance or other worker wage assistance programs and who have
46 lost a major source of income due to lost work. The moneys shall be paid
47 out of the fund on the audit and warrant of the state comptroller on
48 vouchers certified or approved by such commissioner or the commission-
49 er's duly designated officer. Any balance in such fund shall not lapse
50 at any time but shall remain continuously available for such purposes.
51 5. Moneys of the fund shall not be used in whole or in part for any
52 purpose or in any manner which would (a) permit its substitution for, or
53 a corresponding reduction in, federal funds that would be available in
54 its absence to finance expenditures for the administration of this arti-
55 cle; or (b) cause the appropriate agency of the United States government
S. 173 20
1 to withhold any part of an administrative grant which would otherwise be
2 made.
3 § 4. The sum of five hundred million dollars ($500,000,000) is hereby
4 appropriated from any moneys in the state treasury in the general fund
5 to the credit of the state purposes account for the unemployment bridge
6 program fund in carrying out the provisions of this act, provided,
7 however, that fifteen per cent of the fund may be used for administra-
8 tive program costs and expenses, and that the work required from such
9 costs shall be provided by employees who are part of a union. Such sum
10 shall be payable on the audit and warrant of the state comptroller on
11 vouchers certified or approved in the manner provided by law. No expend-
12 iture shall be made from this appropriation until a certificate of
13 approval of availability shall have been issued by the director of the
14 budget and filed with the state comptroller and a copy filed with the
15 chairperson of the senate finance committee and the chairperson of the
16 assembly ways and means committee. Such certificate may be amended from
17 time to time by the director of the budget and a copy of each such
18 amendment shall be filed with the state comptroller, the chairperson of
19 the senate finance committee and the chairperson of the assembly ways
20 and means committee.
21 § 5. This act shall take effect immediately.
22 PART B
23 Section 1. This act shall be known and may be cited as the "Digital Ad
24 Tax Act (DATA)".
25 § 2. The tax law is amended by adding a new article 15 to read as
26 follows:
27 ARTICLE 15
28 TAX ON DIGITAL ADS
29 Section 330. Definitions.
30 331. Imposition of tax.
31 332. Returns.
32 333. Tax payment.
33 334. Disposition of tax.
34 § 330. Definitions. As used in this article, the following terms shall
35 have the following meanings:
36 1. The term "annual gross revenues" means income or revenue from all
37 sources in New York state, before any expenses or taxes, computed
38 according to generally accepted accounting principles.
39 2. The term "assessable base" means the annual gross revenues derived
40 from digital advertising services in the state.
41 3. The term "digital advertising services" means advertisement
42 services on a digital interface, including advertisements in the form of
43 banner advertising, search engine advertising, interstitial advertising,
44 and other comparable advertising services, that use personal information
45 about the people such ads are being served to.
46 4. The term "digital interface" means any type of software, including
47 a website, part of a website, or application, that a user is able to
48 access.
49 5. (a) The term "person" means an individual, receiver, trustee, guar-
50 dian, personal representative, fiduciary, or representative of any kind
51 and any partnership, firm, association, corporation, or other entity.
S. 173 21
1 (b) The term "person", unless expressly provided otherwise, shall not
2 include a governmental entity or a unit or instrumentality of a govern-
3 mental entity.
4 6. The term "user" means an individual or any other person who
5 accesses a digital interface with a device.
6 § 331. Imposition of tax. 1. There is hereby imposed and shall be paid
7 a tax on the annual gross revenues any person derives from digital
8 advertising services in the state.
9 2. The tax imposed pursuant to this section shall be apportioned to
10 the state by the apportionment factor determined pursuant to this
11 section. The apportionment factor shall be a fraction, determined by
12 including only the receipts, net income, net gains, and other items
13 described in this section that are included in the computation of the
14 taxpayer's business income for the taxable year. The numerator of the
15 apportionment fraction shall be equal to the sum of all the amounts
16 required to be included in the numerator pursuant to the provisions of
17 this section and the denominator of the apportionment fraction shall be
18 equal to the sum of all the amounts required to be included in the
19 denominator pursuant to the provisions of this section.
20 3. (a) The annual gross revenues of a person derived from digital
21 advertising in the state shall be included in the numerator of the
22 apportionment fraction. The annual gross revenues of a person derived
23 from digital advertising in the United States shall be included in the
24 denominator of the apportionment fraction.
25 (b) The commissioner shall adopt regulations to determine the amount
26 of revenue derived from each state in which digital advertising services
27 are provided.
28 4. The digital advertising gross revenues tax rate shall be: (a) two
29 and one-half percent of the assessable base for a person with global
30 annual gross revenues of one hundred million dollars through one billion
31 dollars;
32 (b) five percent of the assessable base for a person with global annu-
33 al gross revenues of one billion one dollars through five billion
34 dollars;
35 (c) seven and one-half percent of the assessable base for a person
36 with global annual gross revenues of five billion one dollars through
37 fifteen billion dollars; and
38 (d) ten percent of the assessable base for a person with global annual
39 gross revenues exceeding fifteen billion dollars.
40 § 332. Returns. 1. Each person that, in a calendar year, has annual
41 gross revenues derived from digital advertising services in the state of
42 at least one million dollars shall complete, under oath, and file with
43 the commissioner a return, on or before April fifteenth of the year
44 following the effective date of this article.
45 2. (a) Each person that reasonably expects such person's annual gross
46 revenues derived from digital advertising services in the state to
47 exceed one million dollars shall complete, under oath, and file with the
48 commissioner, a declaration of estimated tax, on or before April
49 fifteenth of such year.
50 (b) Any person required to file a declaration of estimated tax for a
51 taxable year pursuant to paragraph (a) of this subdivision, shall
52 complete and file with the commissioner a quarterly estimated tax return
53 on or before June fifteenth, September fifteenth, and December fifteenth
54 of such year.
55 3. Any person required to file a return pursuant to this section shall
56 file with such return an attachment that states any information that the
S. 173 22
1 commissioner requires to determine annual gross revenues derived from
2 digital advertising services in the state.
3 4. Any person required to file a return under subdivision two of this
4 section shall maintain records of digital advertising services provided
5 in the state and the basis for the calculation of the digital advertis-
6 ing gross revenues tax owed.
7 § 333. Tax payment. 1. Except as provided in subdivision two of this
8 section, each person required to file a return under section three
9 hundred thirty-two of this article shall pay the digital advertising
10 gross revenues tax with the return that covers the period for which the
11 tax is due.
12 2. Any person required to file estimated digital advertising gross
13 revenues tax returns under paragraph (b) of subdivision two of section
14 three hundred thirty-two of this article shall pay:
15 (a) at least twenty-five percent of the estimated digital advertising
16 gross revenues tax shown on the declaration or amended declaration for a
17 taxable year:
18 (i) with the declaration or amended declaration that covers the year;
19 and
20 (ii) with each quarterly return for such year; and
21 (b) any unpaid digital advertising gross revenues tax for the year
22 shown on the person's return that covers that year with the return.
23 § 334. Disposition of tax. The tax collected or received under this
24 section shall be deposited in the unemployment bridge program fund
25 established under section ninety-five-l of the state finance law.
26 § 3. The tax law is amended by adding a new section 1816 to read as
27 follows:
28 § 1816. Digital ad tax. Any willful act or omission by any person
29 which constitutes a violation of any provision of article fifteen of
30 this chapter shall constitute a misdemeanor.
31 § 4. This act shall take effect immediately.
32 § 2. Severability clause. If any clause, sentence, paragraph, subdivi-
33 sion, section or part of this act shall be adjudged by any court of
34 competent jurisdiction to be invalid, such judgment shall not affect,
35 impair, or invalidate the remainder thereof, but shall be confined in
36 its operation to the clause, sentence, paragraph, subdivision, section
37 or part thereof directly involved in the controversy in which such judg-
38 ment shall have been rendered. It is hereby declared to be the intent of
39 the legislature that this act would have been enacted even if such
40 invalid provisions had not been included herein.
41 § 3. This act shall take effect immediately; provided, however, that
42 the applicable effective date of Parts A and B of this act shall be as
43 specifically set forth in the last section of such Parts.