New York S 3330: Relates to professional employer organization services

Bill Text

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S03330 Summary:

BILL NOS03330 

&nbsp

SAME ASSAME AS A03141

&nbsp

SPONSORCOONEY

&nbsp

COSPNSRWEBER

&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 S03330 Actions:

BILL NOS03330 

&nbsp

01/24/2025REFERRED TO BUDGET AND REVENUE

05/28/2025REPORTED AND COMMITTED TO FINANCE

06/12/2025COMMITTEE DISCHARGED AND COMMITTED TO RULES

06/12/2025ORDERED TO THIRD READING CAL.1873

06/12/2025SUBSTITUTED BY A3141

&nbspA03141 AMEND= Lunsford

&nbsp01/23/2025referred to ways and means

&nbsp05/29/2025reported referred to rules

&nbsp06/04/2025reported 

&nbsp06/04/2025rules report cal.381

&nbsp06/04/2025ordered to third reading rules cal.381

&nbsp06/04/2025passed assembly

&nbsp06/04/2025delivered to senate

&nbsp06/04/2025REFERRED TO RULES

&nbsp06/12/2025SUBSTITUTED FOR S3330

&nbsp06/12/20253RD READING CAL.1873

&nbsp06/12/2025PASSED SENATE

&nbsp06/12/2025RETURNED TO ASSEMBLY

&nbsp12/08/2025delivered to governor

&nbsp12/19/2025vetoed memo.123

&nbsp12/19/2025tabled

Go to topS03330 Committee&nbspVotes:

Go to topS03330 Floor&nbspVotes:

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

Go to topS03330 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3330

 2025-2026 Regular Sessions

 IN SENATE

 January 24, 2025
 ___________

 Introduced by Sen. COONEY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Budget and Revenue

 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 apportionment fraction is determined according to
 19 the hierarchy of method set forth in paragraph (b) of this subdivision.
 20 The taxpayer must exercise due diligence under each method described in
 21 such paragraph (b) before rejecting it and proceeding to the next method
 22 in the hierarchy, and must base its determination on information known
 23 to the taxpayer or information that would be known to the taxpayer upon
 24 reasonable inquiry.
 25 § 2. This act shall take effect immediately and shall apply to taxable
 26 years beginning on and after January 1, 2015.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03263-01-5

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