STATE OF NEW YORK ________________________________________________________________________ 3192 2023-2024 Regular Sessions IN SENATE January 30, 2023 ___________ Introduced by Sens. RAMOS, BRISPORT, BROUK, CLEARE, GIANARIS, GOUNARDES, JACKSON, LIU, MAYER, RIVERA, SALAZAR, SERRANO -- 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: 16 § 591-b. Unemployment bridge program. 1. Definitions. As used in this 17 section, the following terms shall have the following meanings: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD07631-01-3S. 3192 2 1 (a) "Total unemployment" means a month in which the applicant has no 2 employment earnings for at least three of the four full calendar weeks 3 in that month. "Total unemployment" shall also include an individual who 4 has earned less than four hundred dollars in a month subsequent to an 5 initial month of total unemployment. 6 (b) "Partial unemployment" means a month in which earnings are sixty 7 percent less than an applicant's average monthly earnings during the 8 prior taxable year, or, if the applicant did not have earnings in the 9 prior taxable year, the average monthly earnings in the current year 10 prior to the loss of work-related earnings. 11 (c) "Non-payroll check" means a personal check, check issued from a 12 business's bank account, or other check that does not indicate the hours 13 worked, pay rate, deductions, or tax withholdings or otherwise comply 14 with the requirements of section one hundred ninety-five of this chap- 15 ter. 16 (d) "Domestic worker" shall have the same meaning as defined in subdi- 17 vision sixteen of section two of this chapter. 18 (e) "Landscaping worker" means a person engaging in commercial land- 19 scaping services primarily involving the care and maintenance of yards, 20 gardens, or other outdoor landscapes for clients, including private 21 households. Such services include, but are not limited to, lawn care, 22 gardening, and the pruning or removal of trees, shrubs, or plant waste. 23 (f) "Day laborer" means an individual who provides labor or employment 24 that is occasional or irregular for which an individual is employed for 25 not longer than the time period required to complete the assignment for 26 which the individual is hired and in which wage payments are made 27 directly to the day laborer or indirectly by the day labor service agen- 28 cy or the third-party employer for work undertaken by a day laborer. Day 29 labor does not include labor or employment of a professional or clerical 30 nature. 31 (g) "Street vendor" means a person who sells food or merchandise from 32 a food truck, pushcart, stand, display, pedal-driven cart, wagon, show- 33 case, rack, other nonmotorized conveyance, or from one's person, upon a 34 public street, sidewalk or other pedestrian path. 35 (h) "Construction worker" means an individual employed to provide 36 construction labor or services. 37 (i) "Construction" means constructing, reconstructing, altering, main- 38 taining, moving, rehabilitating, repairing, renovating or demolition of 39 any building, structure, or improvement, or relating to the excavation 40 of or other development or improvement to land. 41 (j) "Construction labor provider" means a person who employs and 42 supplies a covered construction worker to a third-party client for the 43 performance of construction work or manual labor for a construction 44 project of such client on a site in the city, in exchange for compen- 45 sation from such third-party client, provided that the completion of 46 such project is directed by such client or such client's contractor and 47 not such person. The term "construction labor provider" does not mean: 48 (i) an employment agency or an employee fee paid employment agency, as 49 defined in article eleven of the general business law; or (ii) a profes- 50 sional employer organization, as defined in article thirty-one of this 51 chapter; or (iii) a construction subcontractor that is responsible for 52 and performs any of the following: (1) performing construction work on a 53 project in accordance with a written contract for a defined scope of 54 construction work at a fixed price; (2) obtaining necessary licenses to 55 perform construction services under the entity's name; (3) exclusively 56 controlling the subcontractor's workers, including having hiring andS. 3192 3 1 firing authority and direction of methods and means of construction work 2 performed on the construction project; (4) paying wages and fringe bene- 3 fits to workers by the subcontractor and not any other person or entity, 4 and maintaining required employment and payroll records by the subcon- 5 tractor; (5) purchasing the majority of materials, supplies and tools 6 for construction work performed by the subcontractor on the project; and 7 (6) maintaining workers' compensation and unemployment insurance cover- 8 age for periods preceding, during and succeeding the term of the 9 construction project for the type and scope of construction work 10 performed by the subcontractor on the project; or (iv) a website, mobile 11 application, or other internet service. 12 (k) "Home improvement contractor" means any person, other than a bona 13 fide employee of the owner, who owns, operates, maintains, conducts, 14 controls or transacts a home improvement business and who undertakes or 15 offers to undertake or agrees to perform any home improvement or solic- 16 its any contract therefor, whether or not such person is licensed or 17 subject to licensing requirements, and whether or not such person is a 18 prime contractor or subcontractor with respect to the owner. 19 (l) "Home improvement" means the construction, repair, replacement, 20 remodeling, alteration, conversion, rehabilitation, renovation, modern- 21 ization, improvement, or addition to any land or building, or that 22 portion thereof which is used or designed to be used as a residence or 23 dwelling place and shall include but not be limited to the construction, 24 erection, replacement, or improvement of driveways, swimming pools, 25 terraces, patios, landscaping, fences, porches, garages, fallout shel- 26 ters, basements, and other improvements to structures or upon land which 27 is adjacent to a dwelling house. "Home improvement" shall not include: 28 (i) the construction of a new home or building or work done by a 29 contractor in compliance with a guarantee of completion of a new build- 30 ing project; (ii) the sale of goods or materials by a seller who neither 31 arranges to perform nor performs directly or indirectly any work or 32 labor in connection with the installation of or application of the goods 33 or materials; (iii) residences owned by or controlled by the state or 34 any municipal subdivision thereof; or (iv) painting or decorating of a 35 building, residence, home or apartment, when not incidental or related 36 to home improvement work as herein defined. Without regard to the extent 37 of affixation, "home improvement" shall also include the installation of 38 central heating or air conditioning systems, central vacuum cleaning 39 systems, storm windows, awnings, and communication systems. 40 (m) "Contractor" means any person or salesperson, other than a bona 41 fide employee of the owner, who owns, operates, maintains, conducts, 42 controls or transacts a home improvement business and who undertakes or 43 offers to undertake or agrees to perform any home improvement or solic- 44 its any contract therefor, whether or not such person is licensed or 45 subject to the licensing requirements of this section, and whether or 46 not such person is a prime contractor or subcontractor with respect to 47 the owner. 48 (n) "Professional services" means work performed in a bona fide 49 professional capacity in any of the following fields: 50 (i) writing; 51 (ii) graphic design; 52 (iii) webpage and digital design; 53 (iv) animation, illustration, industrial product design, interior 54 design, or fashion design; 55 (v) fine art; 56 (vi) photography; orS. 3192 4 1 (vii) journalism, freelance digital media work, videography, or 2 audio/podcast production. 3 (o) "Unemployment bridge program navigator" means a non-profit organ- 4 ization that is certified by the department to help guide applicants in 5 understanding and applying for the unemployment bridge program or unem- 6 ployment insurance benefits. 7 (p) "Program year" is the twelve-month period beginning April first. 8 2. The department is hereby authorized, empowered and mandated to 9 establish and operate an unemployment bridge program as authorized 10 pursuant to this section. Such program shall be established by April 11 first, two thousand twenty-four. 12 3. For the purposes of this section, the term "unemployment bridge 13 program" means a program under which assistance is available to appli- 14 cants who reside in the state and: 15 (a) have not received unemployment insurance benefits as described in 16 this article, including benefits payable to federal civilian employees 17 and to ex-servicemen and servicewomen pursuant to Chapter 85 of the 18 United States Code, benefits authorized to be used for the self-employ- 19 ment assistance program pursuant to the Federal-State Extended Unemploy- 20 ment Compensation Act of 1970 in the twelve-month period directly prior 21 to their application for the unemployment bridge program; or any other 22 benefits distributed to New Yorkers through the federal unemployment 23 account; or 24 (b) received in error payments from the sources in paragraph (a) of 25 this subdivision and such payments were recovered or are recoverable by 26 the administering agency; and 27 (c) are covered employees for the purposes of the unemployment bridge 28 program. For the purposes of this subdivision, "covered employees" mean 29 persons who: 30 (i) have performed services of employment pursuant to section five 31 hundred eleven of this article and are ineligible for benefits under 32 this article because of provisions related to subdivision nine of 33 section five hundred ninety of this title or because they are deemed 34 unavailable to work due to a lack of work authorization; or 35 (ii) have performed any of the following services of employment as 36 defined by section five hundred eleven of this article: 37 (1) domestic workers who are employed by a family or individual house- 38 hold; or 39 (2) day laborers; or 40 (3) workers employed to provide construction, landscaping, or 41 groundskeeping labor or services and hired by a construction labor 42 provider, a private household or home improvement contractor, provided 43 that: 44 (A) they were paid in cash or paid with a personal check or non-pay- 45 roll check; and 46 (B) their wages were not reported to the tax commission by an "employ- 47 er," as defined under section five hundred twelve of this article and as 48 required by paragraph four of subsection (a) of section six hundred 49 seventy-four of the tax law; and 50 (C) they did not receive a wage statement from such "employer" as 51 required under section one hundred ninety-five of this chapter; and 52 (D) they did not receive an internal revenue service form 1099-nec for 53 non-employment services for compensation earned during the most recent 54 taxable year from such employer, or performed services that are custom- 55 arily recorded through a form 1099-nec;S. 3192 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 his or her 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. 3192 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. 3192 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. 3192 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; orS. 3192 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 sectionS. 3192 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 he or she 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. 3192 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 he or she became 48 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 credibilityS. 3192 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-four; 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. 3192 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. TheS. 3192 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. 3192 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-three, 12 one thousand two hundred dollars per month; (ii) for January first, two 13 thousand twenty-four 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-three, eight hundred dollars per 21 month; 22 (ii) for January first, two thousand twenty-four 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. 3192 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 recordsS. 3192 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 his or her record to a specificS. 3192 18 1 person not otherwise authorized to receive such record, by submitting 2 written authorization for such release to the department on a form 3 prescribed by the commissioner or by a notarized original authorization 4 specifically directing the department to release the applicant's records 5 to such person; provided, however, that no such authorization directing 6 disclosure of records to a prospective employer shall be valid, nor 7 shall an authorization permitting disclosure of records in connection 8 with assessing fitness or capability for employment be valid, and no 9 disclosure of records shall be made pursuant thereto. It shall be unlaw- 10 ful for any person to consider for the purpose of assessing eligibility 11 for benefits, or as the basis for an employment-related action, an indi- 12 vidual'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 his or her designee upon his 40 or her 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 uponS. 3192 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 his or her duly 49 designated officer. Any balance in such fund shall not lapse at any time 50 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 governmentS. 3192 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 chairman of the senate finance committee and the chairman of the assem- 16 bly ways and means committee. Such certificate may be amended from time 17 to time by the director of the budget and a copy of each such amendment 18 shall be filed with the state comptroller, the chairman of the senate 19 finance committee and the chairman of the assembly ways and means 20 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. 3192 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 theS. 3192 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. 1. 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.