This bill creates a dollar-for-dollar credit against New York State income tax for qualified union dues paid to recognized labor organizations starting January 1, 2026. Taxpayers who pay union dues to a bargaining representative (as defined by the bill) can reduce their tax bill by the exact amount of those dues. Any unused portion of the credit is treated as an overpayment and refunded without interest. The credit applies to dues, fees, or assessments paid directly by members to labor organizations representing them. It does not change tax rates or create new obligations beyond the credit mechanism.
Prohibits insurance carriers and employers from withholding certain benefits from injured workers based on a claim that such workers have voluntarily withdrawn from the labor market by not seeking alternate employment that their injury or illness does not preclude them from performing.
Establishes the nail salon minimum standards council act; establishes the nail salon minimum standards council which shall investigate wages and standards within the nail salon industry and submit recommendations on minimum wages, regulations and standards for nail salon workers.
S 23 expands an existing tax credit for farmers to include the cost of constructing housing for farm workers. This change directly affects farmers who build residential housing for their employees, allowing them to claim the credit for construction materials and labor. The bill amends tax law to explicitly add "construction of residential housing occupied by farm workers" to the list of eligible expenses under the credit, which previously covered farm-related equipment and property. Farmers must still meet other requirements, such as property situs in the state and use in farming operations.
Directs the New York State Department of Labor to establish a voluntary training and certification program for employers entitled the Neurodiversity Training Pledge.
Establishes a training wage equal to eighty-five percent of the state minimum wage or one hundred percent of the federal minimum wage, whichever is greater, that may be paid to a youth who has no prior job experience; provides that no youth may be paid a training wage for more than one hundred eighty days.
This bill allows individuals collecting unemployment benefits to work part-time without losing all their benefits. It directly affects unemployed workers seeking partial-time jobs while maintaining financial support. Key provisions require claimants to report part-time earnings each week, with benefits reduced by 50% of that income. False reporting of earnings may result in penalties under existing unemployment laws. The changes update New York's labor law to accommodate part-time work during unemployment claims.
Requires employers to report certain employees' wages for the purposes of unemployment benefits; relates to the payment of unemployment benefits, and employer penalties for non-compliance.
This bill creates presumptive eligibility for unemployment benefits for federal employees terminated without a credible misconduct claim after January 20, 2025. It directly affects federal workers who lose their jobs under these conditions, automatically qualifying them for benefits unless the department reviews and denies their claim. The key provision requires state unemployment departments to treat such terminations as jobless due to no fault of the worker, streamlining the application process. The law expires on February 1, 2029, and applies only to terminations meeting the specified criteria.
Requires that the average annual wage and average weekly wage of the state of New York, which determine the maximum cap for unemployment insurance benefits, be adjusted for inflation each year.
