New York A 145: Relates to eligibility of tax credits based on a corporation's record of sexual harassment, sexual assault, and discrimination among and between employees of such corporation

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A00145 Summary:

BILL NOA00145 

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SAME ASNo Same As

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SPONSORRosenthal

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COSPNSRSimon

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MLTSPNSR

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Add §201-j, Lab L; add §§210-D & 210-E, Tax L

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Requires the development and implementation of written workplace sexual harassment, sexual assault, and discrimination policies by corporations; requires reporting and eligibility for tax credits based on a corporation's record of sexual harassment, sexual assault, and discrimination among and between employees of such corporation; requires the division of human rights to promulgate standards relating to eligibility for state tax credits.

Go to top A00145 Actions:

BILL NOA00145 

&nbsp

01/08/2025referred to labor

01/07/2026referred to labor

Go to topA00145 Committee&nbspVotes:

Go to topA00145 Floor&nbspVotes:

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

Go to topA00145 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 145

 2025-2026 Regular Sessions

 IN ASSEMBLY

 (Prefiled)

 January 8, 2025
 ___________

 Introduced by M. of A. ROSENTHAL, SIMON -- read once and referred to the
 Committee on Labor

 AN ACT to amend the labor law, in relation to the development and imple-
 mentation of written workplace sexual harassment, sexual assault, and
 discrimination policies by corporations; to amend the tax law, in
 relation to reporting requirements and eligibility for tax credits
 based on a corporation's record of sexual harassment, sexual assault,
 and discrimination among and between employees of such corporation;
 and requires the division of human rights to promulgate standards
 relating to eligibility for state tax credits

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

 1 Section 1. The labor law is amended by adding a new section 201-j to
 2 read as follows:
 3 § 201-j. Policy and record requirements. 1. Every corporation shall
 4 develop and implement a written workplace sexual harassment, sexual
 5 assault and discrimination policy in accordance with standards
 6 prescribed by the division of human rights.
 7 2. Every corporation shall maintain detailed and accurate records of
 8 sexual harassment, sexual assault and discrimination in the workplace or
 9 between employees of said corporation in accordance with standards
 10 prescribed by the division of human rights; provided, however, that the
 11 standards prescribed may vary according to the size and type of the
 12 organization. All records shall be preserved for a period of five years.
 13 § 2. The tax law is amended by adding a new section 210-D to read as
 14 follows:
 15 § 210-D. Reporting requirements. 1. Any corporation subject to taxa-
 16 tion under this article or article nine of this chapter shall file an
 17 annual report with the division of human rights and shall provide the
 18 corporation's policy for sexual harassment, sexual assault, and discrim-

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01354-01-5

 A. 145 2

 1 ination, and shall detail instances of sexual harassment, sexual
 2 assault, and discrimination, and the outcome of such claims.
 3 2. After a review of the materials submitted pursuant to subdivision
 4 one of this section by the division of human rights, corporations shall
 5 receive a certificate of where they are deemed eligible to receive tax
 6 credits authorized under state law.
 7 § 3. The tax law is amended by adding a new section 210-E to read as
 8 follows:
 9 § 210-E. Eligibility for tax credits. Corporations claiming tax cred-
 10 its shall submit the certificate of compliance they received pursuant to
 11 section two hundred ten-D of this article as proof of eligibility for
 12 such credits. Claimants shall be required to satisfy any other require-
 13 ments associated with the tax credits for which they are claiming.
 14 § 4. Companies shall be ineligible for any tax credit authorized under
 15 the tax law, economic development law, labor law, public housing law,
 16 general municipal law, general city law, insurance law, real property
 17 tax law, or any other laws of the state of New York providing tax
 18 exemptions, where the division of human rights deems they are ineli