N.Y. Tax Law § 171-A*2 — Statewide wage reporting system

* § 171-a. Statewide wage reporting system. (1) The department shall\ndesign, develop, implement and operate a wage reporting system within\nthe department utilizing information submitted by employers as defined\nunder article eighteen of the labor law. The department is authorized to\nrequire submission of a report, in such form and in such manner as\nprescribed by regulations for not more frequently than four times per\nannum, of the name, social security account number, and gross wages paid\nto each employee who resides or is employed in this state, whether or\nnot such employee is a resident for purposes of this chapter and whether\nor not the wages of such employee are subject to withholding of tax or\npayments of tax under article twenty-two of this chapter. Employers also\nshall report if dependent health insurance benefits are available. No\nreport shall be filed with respect to an employee of a state or local\nagency performing intelligence or counterintelligence functions, if the\nhead of such agency has determined that filing such a report could\nendanger the safety of the employee or compromise an ongoing\ninvestigation or intelligence mission.\n (2) Such system shall be designed in a manner compatible with existing\nreporting requirements, to the extent possible, while remaining\nconsistent with the goals of such system, and shall be consistent with\nthe provisions of article eighteen of the labor law. Not later than\nJanuary first, nineteen hundred ninety-six, the department shall,\npursuant to regulation, begin to collect such data in such manner for\nthe first quarter of calendar year nineteen hundred ninety-six and for\nall subsequent quarters.\n (3) (a) Notwithstanding any law to the contrary, the commissioner of\ntaxation and finance shall maintain cooperative agreements with the\nstate office of temporary and disability assistance, which shall\nprovide:\n (i) for the utilization by the office of temporary and disability\nassistance of information obtained pursuant to subdivision one of this\nsection, for the purpose of verifying eligibility for and entitlement to\namounts of benefits under the social services law, locating absent\nparents or other persons legally responsible for the support of\napplicants or recipients of public assistance and care under the social\nservices law and persons legally responsible for the support of a\nrecipient of services under section one hundred eleven-g of the social\nservices law and, in appropriate cases, establishing support obligations\npursuant to the social services law and the family court act, and for\nthe purpose of evaluating the effect on earnings of participation in\nemployment or training programs authorized pursuant to the social\nservices law by current recipients of public assistance and care and by\nformer recipients of public assistance and care, such agreement shall\nfurther provide to the degree required by federal law for the\ncommissioner and the office of temporary and disability assistance to\nprovide information obtained pursuant to subdivision one of this section\nto the federal social security administration or to public agencies in\nother states which administer programs under the food stamp act of\nnineteen hundred seventy-seven or title I, II, IV-A, IV-D, X, XIV, XVI,\nor XIX of the federal social security act and to take such other steps\nas may be required by section one thousand one hundred thirty-seven of\nthe social security act or federal regulations promulgated thereunder;\nand\n (ii) for the utilization by the office of temporary and disability\nassistance of information obtained pursuant to subdivision one of this\nsection, with respect to the parents, the stepparents, the child and the\nsiblings of the child who were living in the same household as a child\nwho is in the custody, care and custody or custody and guardianship of a\nlocal social services district or of the office of children and family\nservices during the month that the court proceedings leading to the\nchild's removal from the household were initiated, or the written\ninstrument transferring care and custody of the child pursuant to the\nprovisions of section three hundred fifty-eight-a or three hundred\neighty-four-a of the social services law was signed, provided however,\nthat the office of temporary and disability assistance shall only use\nthe information obtained pursuant to this subdivision, for the purpose\nof determining the eligibility of such child for federal payments for\nfoster care and adoption assistance pursuant to the provisions of title\nIV-E of the federal social security act. Notwithstanding any other\nprovision of law, the office of temporary and disability assistance is\nauthorized to share information obtained pursuant to this subdivision\nwith any applicable social services district, provided however, that if\nsuch information is shared, that such social services district shall\nonly use the information obtained for the purpose of determining the\neligibility of such child for federal payments for foster care and\nadoption assistance pursuant to the provisions of title IV-E of the\nfederal social security act.\n (b) Notwithstanding any law to the contrary and not later than ninety\ndays after the effective date of this paragraph, the commissioner of\ntaxation and finance shall enter into a cooperative agreement with the\ncommissioner of social services for the delivery to the state department\nof social services of information obtained pursuant to subdivision one\nhereof, which information shall be utilized for the purpose of enabling\nsuch department to fulfill obligations and responsibilities otherwise\nincumbent upon the state department of labor under section one hundred\ntwenty-four of the federal family support act of nineteen hundred\neighty-eight by giving the federal parent locator service, maintained by\nthe federal department of health and human services, prompt access to\ncertain wage information for use by such latter department for the\npurpose of complying with such act.\n (4) Notwithstanding any law to the contrary and not later than\nSeptember first, nineteen hundred ninety-seven, the commissioner shall\nenter into a cooperative agreement with the state department of labor to\nallow the information obtained by the department pursuant to subdivision\none of this section to be made available to the department of labor, or\nother individuals designated by the commissioner of labor, for\nadministration of such department's employment security programs, public\nassistance work programs, or for other purposes deemed appropriate by\nthe commissioner of labor consistent with the provisions of the labor\nlaw, as well as for the evaluation of the effect on earnings of\nparticipation in training programs with respect to which the department\nof labor has reporting, monitoring, administering, or evaluating\nresponsibilities.\n 5. Notwithstanding any provision of law to the contrary, the\ncommissioner shall enter into a cooperative agreement with the\ndepartment of health, which agreement shall provide for the utilization\nof information obtained pursuant to subdivision one of this section, for\nthe purpose of verifying eligibility for child health insurance plan\nsubsidy payments and required premium payments under sections two\nthousand five hundred ten and two thousand five hundred eleven of the\npublic health law, and for the purpose of verifying eligibility for the\nprogram for elderly pharmaceutical insurance coverage under title three\nof article two of the elder law, when requested by the department of\nhealth.\n (6) Notwithstanding any provision of law to the contrary, the\ncommissioner shall enter into a cooperative agreement with the office of\nvocational and educational services for individuals with disabilities of\nthe education department, the commission for the blind and any other\nstate vocational rehabilitation agency, which agreement shall provide\nfor the utilization of information obtained pursuant to subdivision one\nof this section, for purposes of obtaining reimbursement from the\nfederal social security administration for expenditures made by such\noffice, commission or agency on behalf of disabled individuals who have\nachieved economic self-sufficiency.\n (6-a) Notwithstanding any provision of law to the contrary, the\ncommissioner shall enter into a cooperative agreement with the New York\nstate higher education services corporation, which agreement shall\nprovide for the utilization of information obtained pursuant to\nsubdivision one of this section, for purposes of default prevention and\ncollection of defaulted education loan debt, including judgments, owed\nto the federal or New York state government that is being collected by\nthe New York state higher education services corporation.\n (6-b) Notwithstanding any provision of law to the contrary, the\ncommissioner shall enter into a cooperative agreement with the state\ncomptroller, which agreement shall provide for the utilization of\ninformation obtained pursuant to subdivision one of this section, for\npurposes of determining the amount a retired member of a retirement\nsystem or pension plan administered by the state or any of its political\nsubdivisions who returns to public employment has earned for the\npurposes of sections one hundred two, two hundred eleven, two hundred\ntwelve and four hundred two of the retirement and social security law.\n (7) No employer shall be subject to any civil or criminal liability by\nreason of his disclosure to the department of any information required\nto be disclosed pursuant to this subdivision unless such information is\nknowingly and wilfully reported incorrectly.\n (8) The provisions of the state freedom of information act shall not\napply to any personally identifiable information obtained by any agency\nor any public official pursuant to the provisions hereof.\n (9) Cross-references. (a) For the applicable penalty for failure to\ncomply with wage reporting requirements, see subsection (v) of section\nsix hundred eighty-five of this chapter.\n (b) See paragraph four of subsection (a) of section six hundred\nseventy-four of this chapter for requirements relating to the filing of\nquarterly combined withholding, wage reporting and unemployment\ninsurance returns.\n * NB There are 2 § 171-a's\n