New York A 11453: Relates to professional employer organization services

Bill Text

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A11453 Summary:

BILL NOA11453 

&nbsp

SAME ASSAME AS S08746

&nbsp

SPONSORRules (Lunsford)

&nbsp

COSPNSRJensen

&nbsp

MLTSPNSR

&nbsp

Amd §210-A, Tax L

&nbsp

Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.

Go to top A11453 Actions:

BILL NOA11453 

&nbsp

05/18/2026referred to ways and means

06/04/2026reported referred to rules

06/04/2026reported 

06/04/2026rules report cal.525

06/04/2026ordered to third reading rules cal.525

06/04/2026substituted by s8746

&nbspS08746 AMEND= COONEY

&nbsp01/08/2026REFERRED TO BUDGET AND REVENUE

&nbsp06/03/2026COMMITTEE DISCHARGED AND COMMITTED TO RULES

&nbsp06/03/2026ORDERED TO THIRD READING CAL.1640

&nbsp06/03/2026PASSED SENATE

&nbsp06/03/2026DELIVERED TO ASSEMBLY

&nbsp06/04/2026referred to ways and means

&nbsp06/04/2026substituted for a11453

&nbsp06/04/2026ordered to third reading rules cal.525

&nbsp06/04/2026passed assembly

&nbsp06/04/2026returned to senate

Go to topA11453 Committee&nbspVotes:

Committee:RULES Chair:Glick 
DATE:06/04/2026AYE/NAY:28/0 Action: Favorable HeastieExcusedRaAye

PretlowAyeHawleyAye

CookExcusedBlankenbushAye

GlickAyeBrabenecExcused

DinowitzAyePalmesanoAye

ColtonAyeReillyAye

MagnarelliAyeSmithAye

PaulinAyeJensenAye

Peoples-StokesAyeGandolfoAye

BenedettoAye

LavineAye

LupardoAye

BraunsteinAye

DavilaAye

HyndmanAye

RozicAye

BronsonAye

HevesiAye

HunterAye

TaylorAye

CruzAye

VanelAye

Committee:WAYS AND MEANS Chair:Pretlow 
DATE:06/04/2026AYE/NAY:32/0 Action: Favorable refer to committee Rules PretlowAyePalmesanoAye

GlickAyeFitzpatrickAye

ColtonAyeHawleyAye

CookExcusedBlankenbushAye

BenedettoAyeWalshAye

WeprinAyeDeStefanoAye

RamosAyeManktelowAye

BraunsteinAyeSmullenAye

McDonaldAyeGiglioAye

RozicAyeSlaterAye

DinowitzAye

MagnarelliAye

BronsonAye

DilanAbsent

SeawrightAye

HyndmanAye

WalkerAbsent

Bichotte HermelAye

SimonAye

CruzAye

OtisAye

SolagesAye

HunterAye

SeptimoAye

HevesiAye

Go to topA11453 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA11453 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 11453

 IN ASSEMBLY

 May 18, 2026
 ___________

 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Lunsford,
 Jensen) -- read once and referred to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to taxpayers, and combined
 groups including members, engaged in providing professional employer
 organization services

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph (a) of subdivision 10 of section 210-A of the tax
 2 law, as added by section 16 of part A of chapter 59 of the laws of 2014,
 3 is amended to read as follows:
 4 (a) Receipts from other services and other business receipts.
 5 Receipts from services not addressed in subdivisions one through nine of
 6 this section and other business receipts not addressed in such subdivi-
 7 sions shall be included in the numerator of the apportionment fraction
 8 if the location of the customer is within the state. Such receipts from
 9 customers within and without the state are included in the denominator
 10 of the apportionment fraction. For purposes of this paragraph, taxpay-
 11 ers, and combined groups including members, engaged in providing profes-
 12 sional employer organization services shall include with such receipts
 13 amounts received with respect to wages, benefits, and other employee
 14 expenses disbursed to or for the benefit of a client's worksite employ-
 15 ees and the related employment taxes if the amounts received are
 16 included in the calculation of the business income base or the combined
 17 business income base, respectively. Whether the receipts are included in
 18 the numerator of the appor