New York call center jobs act (Articles 9-A, 22, and 33)

As of June 30, 2020, an employer intending to relocate a call center or 30% or more of their call center employees from New York to a foreign country must notify the New York State Department of Labor (DOL) at least 90 days prior to the move. The Commissioner of DOL will annually compile a list of call center employers that have relocated, post the list on DOL’s public website, and provide a copy of the list to the Commissioner of Taxation and Finance.

A call center employer that appears on the annual list will have several tax credits denied by the Commissioner of Taxation and Finance for the five tax years, excluding short tax years, immediately succeeding the tax year the call center employer appears on the annual list, provided the agreement for the tax credit was entered into after June 30, 2020.

The credits that will be denied are:

Recovery Tax Credit [210-B(53), 606(jjj), and 1511(dd)]

START-UP Tax Elimination Credit [210-B(41) and 606(ww)]

Minimum Wage Reimbursement Credit [210-B(40), 606(aaa), and 1511(cc)]

Empire State Jobs Retention Program Credit [210-B(37), 606(tt), and 1511(bb)]

Economic Transformation/Facility Redevelopment Program Credit [210-B(35), 606(ss), and 1511(aa)]

Excelsior Jobs Program Credit [210-B(31), 606(qq), and 1511(y)]

Employee Training Incentive Program Tax Credit [210-B(50) and 606(ddd)]

Empire State Apprentice Program Tax Credit [210-B(49) and 606(vvv)]; and

Employment Incentive Tax Credit [210-B(2) and 606(a-1)].

[Subpart R of Part XX of Chapter 55 of the Laws of 2020]