States / New York / S 8746

S 8746 Passed First Chamber

Relates to professional employer organization services

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted

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.

Chamber
Senate
Introduced
Jan 8, 2026
Last action
Jun 4, 2026 — RETURNED TO SENATE
Session
2025-2026
Momentum
55 · Moderate