New York A 4959: Extends the moratorium on the issuance of environmental safety certificates for facilities and routes for the transportation of liquefied natural or petroleum gas

Bill Text

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A04959 Summary:

BILL NOA04959 

&nbsp

SAME ASSAME AS S05165

&nbsp

SPONSORZinerman

&nbsp

COSPNSRBurdick

&nbsp

MLTSPNSR

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Add §679, Tax L; add §11-1763, NYC Ad Cd

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Provides for advance payment of the earned income credit by employers, the commissioner of the department of taxation and finance and the commissioner of New York City's department of finance.

Go to top A04959 Actions:

BILL NOA04959 

&nbsp

02/10/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA04959 Committee&nbspVotes:

Go to topA04959 Floor&nbspVotes:

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

Go to topA04959 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 4959

 2025-2026 Regular Sessions

 IN ASSEMBLY

 February 10, 2025
 ___________

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

 AN ACT to amend the tax law and the administrative code of the city of
 New York, in relation to advance payment of the earned income credit

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

 1 Section 1. The tax law is amended by adding a new section 679 to read
 2 as follows:
 3 § 679. Advance payment of earned income credit. (a) General rule.
 4 Except as otherwise provided in this chapter, the commissioner shall
 5 provide for the pre-payment of the earned income credit to qualifying
 6 employees.
 7 (b) Earned income eligibility certificate. For purposes of this arti-
 8 cle, an earned income eligibility certificate is a statement furnished
 9 by an employee to the commissioner which:
 10 (1) certifies that the employee will be eligible to receive an earned
 11 income credit or an enhanced earned income credit provided by subsection
 12 (d) or (d-1) of section six hundred six of this article for the taxable
 13 year,
 14 (2) certifies that the employee has one or more qualifying children
 15 for such taxable year,
 16 (3) certifies that the employee does not have an earned income eligi-
 17 bility certificate in effect for the calendar year with respect to the
 18 payment of wages by another employer, and
 19 (4) states whether or not the employee's spouse has an earned income
 20 eligibility certificate in effect.
 21 For purposes of this section, a certificate shall be treated as being
 22 in effect with respect to a spouse if such a certificate will be in
 23 effect on the first status determination date following the date on
 24 which the employee furnishes the statement in question.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06116-01-5

 A. 4959 2

 1 (c) Earned income advance amount. Four advanced payments shall be
 2 made to such qualifying employees. An estimated annual tax credit shall
 3 be determined by the commissioner in advance of the first payment, and
 4 shall be subject to adjustment due to changes in employment or family
 5 status over the course of the year. Prior to disbursement, the commis-
 6 sioner shall ensure that the qualifying employee's status has not
 7 changed. The first three advanced payments shall be made during the
 8 taxable year and shall be twenty percent of the anticipated credit. The
 9 fourth advanced payment shall be made after the tax year is over, and
 10 shall be adjusted to match the actual credit due. Such payments shall,
 11 to the extent practicable be made available via direct deposit and via
 12 electronic benefit transfer (EBT) card.
 13 (d) Form and contents of certificate. Earned income eligibility
 14 certificates shall be in such form and contain such other information as
 15 the commissioner may by regulations prescribe.
 16 (e) Notification. (1) The commissioner shall notify all taxpayers who
 17 have one or more qualifying children and who receive a refund of the
 18 credit under subsection (d) or (d-1) of section six hundred six of this
 19 article in writing of the availability of earned income advance amounts
 20 under this section. Such written or electronic notification shall
 21 include a clearly labeled section or withholding forms and a separate
 22 handout with information about the advanced payment of the earned income
 23 credit in the six