New York S03330 amends the tax law to include certain receipts in the calculation of business income base for professional employer organization.

New York S03330 amends the tax law to require that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services must include 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. This applies if the amounts received are included in the calculation of the business income base or the combined business income base.

New York S03330 amends the tax law to include certain receipts in the calculation of business income base for professional employer organization.

New York S03330 amends the tax law to require that receipts from other services and other business receipts, taxpayers, and combined groups including members, engaged in providing professional employer organization services must include 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. This applies if the amounts received are included in the calculation of the business income base or the combined business income base.