New York Tax Code § 171-A*2

Statewide wage reporting system
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* § 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 tha

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