Bill > A09234

This bill amends the tax law to provide that taxpayers and combined groups, including members, engaged in providing professional employer organization (PEO) services shall include in their receipts the amounts received with respect to wages, benefits, and other employee expenses disbursed to or for the benefit of a client's worksite employees, as well as the related employment taxes, if these amounts are included in the calculation of the business income base or the combined business income base, respectively. The bill applies to all open tax years beginning on and after January 1, 2015.