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Rivkin Radler LLP

Drop & Swap Like-Kind Exchange Passes Muster in New York

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New York’s personal income tax law, like that of other states, conforms with the federal system of income taxation. The reason typically given for such conformity is to simplify tax return preparation, improve compliance and...more

Davidoff Hutcher & Citron LLP

Overtime Compliance for New York Restaurant Owners: Avoiding Costly Legal Mistakes

Running a restaurant in New York involves managing a fast-paced, labor-intensive business—and keeping up with employment laws can be overwhelming. One of the most common legal pitfalls restaurant owners face is overtime...more

K&L Gates LLP

Q1 2025 New York Artificial Intelligence Developments: What Employers Should Know About Proposed and Passed AI Legislation

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In the first part of 2025, New York joined other states, such as Colorado, Connecticut, New Jersey, and Texas, seeking to regulate artificial intelligence (AI) at the state level. Specifically, on 8 January 2025, bills...more

Blank Rome LLP

Deli’s Party Platters Found Subject to Sales Tax Despite Customer Assembly Required

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In the world of sales tax, the devil is often in the details. A recent decision from the New York State Tax Appeals Tribunal (“Tribunal”) serves as an example of how seemingly insignificant details can determine whether a...more

Rivkin Radler LLP

New York Sales Tax: When a Responsible Person Acts Irresponsibly

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Late last year, the Office of the State Comptroller (the “OSC”) estimated that sales and use tax receipts would increase by 2.3% in the SFY 2024-2025. The OSC also projected that collections from sales and use taxes would...more

Kilpatrick

4 Key Takeaways | New York Tax Developments

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On January 16th, Kilpatrick tax partner Jeff Reed presented during a New Jersey Society of CPAs, Bergen County seminar. Jeff discussed recent New York tax developments....more

Fisher Phillips

New York Lawmakers Aim to Close Loopholes in NYC’s AI Bias Audit Law and Add Teeth to Workplace Protections

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At least two proposed bills pending before the New York State Legislature would force employers to conduct bias audits and provide high levels of transparency if they use AI-fueled automated employment decision tools for...more

Proskauer - Law and the Workplace

New York and New Jersey Legislatures Introduce Bills That Seek to Regulate Artificial Intelligence (“AI”) Tools in Employment

Employers who rely on artificial intelligence driven tools for their recruiting and hiring processes may face new regulations in New York and New Jersey. In the past few weeks, three bills have been proposed (two in New...more

Harris Beach Murtha PLLC

New York OMIG Posts 2024 Work Plan

On January 3, 2024, the New York State Office of the Medicaid Inspector General (“OMIG”) posted its 2024 Work Plan. This is the first update since its 2019 – 2020 Work Plan and OMIG notes that the Work Plan does not reflect...more

Mintz - Health Care Viewpoints

New York State Prepares to Regulate Hospital Cybersecurity Programs

On November 13, 2023, Governor Kathy Hochul announced plans to regulate cybersecurity for New York general hospitals regulated under Article 28 of the Public Health Law. As proposed, the regulations will provide an additional...more

Rivkin Radler LLP

N.Y. Sales Tax – Responsible Person Liability

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NY Needs the Revenue- A couple of weeks ago, the Tax Foundation released its latest “State Business Tax Climate Index,” which assesses a state’s tax system and compares it to that of other states. New York seems to be a...more

Davis Wright Tremaine LLP

New York Amends Criminal Larceny Statute to Include Wage Theft

New York employers have another reason to ensure that all employees are properly paid: the risk of criminal prosecution. On September 6, 2023, New York Governor Kathy Hochul signed an amendment to the New York Penal Law which...more

Fox Rothschild LLP

New York Considers Restricting Employers’ Use of Electronic Monitoring, Automated Decision Tools

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The New York State Senate is considering a bill that would restrict employers and employment agencies (collectively referred to as “employers”) from electronically monitoring New York employees or using automated employment...more

Lowenstein Sandler LLP

Navigating New York City’s Law on Use of AI in Hiring and Promotions

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New York City has begun to enforce a law initially passed in 2021 that requires employers to take certain steps before implementing an automated employment decision tool (AEDT). The law reflects a growing focus on the use of...more

Fox Rothschild LLP

New NYC Department of Consumer and Worker Protection FAQ Looks at Automated Decision Making Tools: What You Need to Know

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The NYC Department of Consumer and Worker Protection has issued a FAQ regarding NYC Local Law 144, which regulates the use of automated decision making tools (AEDT). Here are some key things to note:...more

Lowenstein Sandler LLP

Navigating NYC’s Law on Use of AI in Hiring and Promotions

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On July 5, 2023, New York City is poised to begin enforcement of a law initially passed in 2021 that requires employers to take certain steps before implementing an automated employment decision tool (AEDT). The law reflects...more

Rivkin Radler LLP

Can You Be Sure You’ve Left New York Before The Sale of Your Business? Will It Matter?

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Hasta La Vista N.Y.- Wealthy individuals continue to leave New York for tax friendlier jurisdictions. Be Prepared- Some of these taxpayers take a very methodical approach toward planning for their departure. They...more

Harris Beach Murtha PLLC

Public Health Emergency Ends: Guidance from New York’s Office of People with Developmental Disabilities

The COVID-19 Federal Public Health Emergency (“PHE”) is scheduled to end on May 11, 2023. With the end of the PHE, a number of the federal and New York state agencies’ regulatory flexibilities put into effect during the PHE...more

Foley & Lardner LLP

New York City Employers Beware: The Big Apple has Issued Its Final Rule Regulating AI Tools Used to Vet Job Applicants (Other...

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At this point in the evolution of AI technology, while there is endless debate about nothing less lofty than AI’s broad implications for humanity as a whole, it seems we can all agree on one small point. The use of AI models...more

Paul Hastings LLP

The Department of Consumer and Worker Protection Issues Final Rules Governing New York City’s Automated Employment Decision Tool...

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On April 6, 2023, New York City’s Department of Consumer and Worker Protection (“DCWP”) issued final rules governing Local Law 144 of 2021. That law prohibits employers in New York City from using automated employment...more

Fox Rothschild LLP

NYC Publishes Final Rules for Use of Automated Employment Decision Tools

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The New York City Department of Consumer and Worker Protection (DCWP) issued a Final Rule on April 6, 2023, in an effort to provide guidance to employers subject to the City’s Automated Employment Decision Tool (AEDT) Law,...more

Jackson Lewis P.C.

Employer Alert: New York City Issues Final Rules on Automated Employment Decision Tools Law

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On April 6, 2023, the New York City Department of Consumer and Worker Protection (“Department”) issued its Final Rules regarding automated employment decision tools (“AEDT”)....more

Rivkin Radler LLP

New York Examines Federal Income Tax Issues –Conformity and . . . Disclosure?

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Many years ago, New York revised its personal income tax law to achieve close conformity with the Federal system of income taxation. The stated purpose for the revision was to simplify tax return preparation, improve...more

Jackson Lewis P.C.

NYC Department of Consumer and Worker Protection Release Revised Version of Proposed Guidance Rules for the City AI Ordinance

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In 2021, New York City enacted a measure that banned the use of Automated Employment Decision-Making Tools (“AEDT”) to (1) screen job candidates for employment, or (2) evaluate current employees for promotion, unless the tool...more

Lippes Mathias LLP

State-Wide Pay Transparency Law to Go Into Effect September 2023

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On December 21, 2022, Governor Kathy Hochul signed into law an amendment to the New York State Labor Law that will significantly affect the way all but the smallest of private employers in New York State advertise open...more

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