New York legislation · 2025-2026 General Assembly
New York A11453: Relates to professional employer organization services
Status: In committee, June 4, 2026
Provides that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services shall include with such receipts amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees and the related employment taxes if the amounts received are included in the calculation of the business income base or the combined business income base, respectively.
What the bill says
An act to amend the tax law, in relation to taxpayers, and combined groups including members, engaged in providing professional employer organization services.
From the introduced text, May 18, 2026:
AN ACT to amend the tax law, in relation to taxpayers, and combined groups including members, engaged in providing professional employer organization services THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (a) of subdivision 10 of section 210-A of the tax law, as added by section 16 of part A of chapter 59 of the laws of 2014, is amended to read as follows: (a) Receipts from other services and other business receipts. Receipts from services not addressed in subdivisions one through nine of this section and other business receipts not addressed in such subdivisions shall be included in the numerator of the apportionment fraction if the location of the customer is within the state. Such receipts from customers within and without the state are included in the denominator of the apportionment fraction. FOR PURPOSES OF THIS PARAGRAPH, TAXPAYERS, AND COMBINED GROUPS INCLUDING MEMBERS, ENGAGED IN PROVIDING PROFESSIONAL EMPLOYER ORGANIZATION SERVICES SHALL INCLUDE WITH SUCH RECEIPTS AMOUNTS RECEIVED WITH RESPECT TO WAGES, BENEFITS, AND OTHER EMPLOYEE EXPENSES DISBURSED TO OR FOR THE BENEFIT OF A CLIENT'S WORKSITE EMPLOYEES AND THE RELATED EMPLOYMENT TAXES IF THE AMOUNTS RECEIVED ARE INCLUDED IN THE CALCULATION OF THE BUSINESS INCOME BASE OR THE COMBINED BUSINESS INCOME BASE, RESPECTIVELY. Whether the receipts are …
Sponsors
- Jennifer Lunsford (D, 135) · primary sponsor
- Josh Jensen (R, 134)
Latest actions
- : SUBSTITUTED BY S8746
- : ORDERED TO THIRD READING RULES CAL.525
- : RULES REPORT CAL.525
- : REPORTED
- : REPORTED REFERRED TO RULES
- : REFERRED TO WAYS AND MEANS
Votes
- Assembly Ways And Means Committee: Favorable refer to committee Rules (June 4, 2026): 32 yea, 0 nay, passed
- Assembly Rules Committee: Favorable (June 4, 2026): 28 yea, 0 nay, passed
Subjects: Tax Law
Common questions
- What is A11453?
- A11453 is a bill in the New York Legislature (2025-2026 General Assembly): Relates to professional employer organization services.
- What does A11453 do?
- In its own words: An act to amend the tax law, in relation to taxpayers, and combined groups including members, engaged in providing professional employer organization services.
- What is the status of A11453?
- In committee as of June 4, 2026. Latest action: SUBSTITUTED BY S8746 (June 4, 2026).
- Who sponsored A11453?
- Jennifer Lunsford (D, 135), with 1 co-sponsor.
- Where is the official record for A11453?
- On the New York Legislature website: https://www.nysenate.gov/legislation/bills/2025/A11453
Source: official New York record. Tracked by Delilah, AI for legislation across all 50 states and Congress.