New York A 3719: Enacts the robot tax act; imposes a tax on certain businesses when people are displaced from their employment due to certain technologies

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A03719 Summary:

BILL NOA03719 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORBurke

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §209-A, Tax L

&nbsp

Imposes a tax on certain businesses when people are displaced from their employment due to certain technologies based on the sum of any taxes or fees imposed by the state or any political subdivision thereof computed based on a displaced employee's wage.

Go to top A03719 Actions:

BILL NOA03719 

&nbsp

01/30/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03719 Committee&nbspVotes:

Go to topA03719 Floor&nbspVotes:

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

Go to topA03719 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3719

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. BURKE -- read once and referred to the Committee
 on Ways and Means

 AN ACT to amend the tax law, in relation to enacting the "robot tax act"

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

 1 Section 1. This act shall be known and may be cited as the "robot tax
 2 act".
 3 § 2. The tax law is amended by adding a new section 209-A to read as
 4 follows:
 5 § 209-A. Additional tax on using technology to displace workers. 1.
 6 (a) For the privilege of exercising its corporate franchise, or of doing
 7 business, or of employing capital, or of owning or leasing property in a
 8 corporate or organized capacity, or of maintaining an office, or of
 9 deriving receipts from activity in this state, for all or any part of
 10 its taxable year, there is hereby imposed on every corporation subject
 11 to tax under section two hundred nine of this article, or any receiver,
 12 referee, trustee, assignee or other fiduciary, or any officer or agent
 13 appointed by any court, who conducts the business of any such corpo-
 14 ration, a tax surcharge, in addition to the tax imposed under section
 15 two hundred nine of this article, to be in an amount equal to the sum of
 16 any taxes or fees imposed by the state or any political subdivision
 17 thereof computed based on an employee's wage, paid by the corporation or
 18 the employee, including, but not limited to, state income tax, state
 19 unemployment insurance, and local occupational taxes, for an employee's
 20 final year of employment with the company where such employee was
 21 displaced in such taxable year due to the employee's position being
 22 replaced by technology. For the purposes of this section, the term
 23 "technology" shall include, but not be limited to, machinery, artificial
 24 intelligence algorithms, or computer applications.
 25 (b) A corporation is deriving receipts from activity in this state if
 26 it has receipts within this state of one million dollars or more in the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08064-01-5

 A. 3719 2

 1 taxable year. For purposes of this section, the term "receipts" means
 2 the receipts that are subject to the apportionment rules set forth in
 3 section two hundred ten-A of this article, and the term "receipts within
 4 this state" means the receipts included in the numerator of the appor-
 5 tionment factor determined under section two hundred ten-A of this arti-
 6 cle.
 7 (c) A corporation is doing business in this state if: (i) it has
 8 issued credit cards to one thousand or more customers who have a mailing
 9 address within this state as of the last day of its taxable year; (ii)
 10 it has merchant customer contracts with merchants and the total number
 11 of locations covered by those contracts equals one thousand or more
 12 locations in this state to whom the corporation remitted payments for
 13 credit card transactions during the taxable year; or (iii) the sum of
 14 the number of customers described in subparagraph (i) of this paragraph
 15 plus the number of locations covered by its contracts described in
 16 subparagraph (ii) of this paragraph equals one thousand or more. As used
 17 in this subdivision, the term "credit card" includes bank, credit, trav-
 18 el and entertainment cards.
 19 (d)(i) A corporation with less than one million dollars but at least